Ascorbic Acid (Vitamin C) Lactone

Ascorbic acid contains a five-membered lactone ring with oxygen hetero-atom, falling under HTS 2932.20.50.50 as other lactones. This essential vitamin is used in food supplements, cosmetics, and pharmaceuticals for its antioxidant properties.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China3.7%3.7%
🇲🇽Mexico3.7%3.7%
🇨🇦Canada3.7%3.7%
🇩🇪Germany3.7%3.7%
🇯🇵Japan3.7%3.7%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2936.29.50Lower: Free vs 3.7%

If imported primarily as vitamin rather than emphasizing lactone structure

Vitamin C classified under heading 2936 for provitamins, though lactone takes precedence per numerical order rule in Chapter 29.

3004.90Higher: 10% vs 3.7%

If put up in dosage form for retail therapeutic use

Finished vitamin tablets/capsules move to Chapter 30; bulk chemical powder remains Chapter 29.

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Import Tips & Compliance

Include FDA Certificate to Foreign Government for food/pharma grade imports with full chemical specification

Provide stability data showing lactone ring integrity to prevent reclassification as polyhydric alcohol

Declare vitamin content accurately; misdeclaration as 'other organic compound' risks penalties