Phthalide from Germany
Phthalide is a bicyclic lactone with a five-membered oxygen-containing heterocyclic ring fused to benzene, classified under 2932.20.50.50. Used as an intermediate in dye and pharmaceutical synthesis.
Duty Rate — Germany → United States
21.3%
Rate breakdown
9903.04.6211.3%Patented pharmaceutical articles that are the product of Japan, of a European Union member country, of South Korea, of Switzerland, or of Liechtenstein as provided for in subdivisions (c) and (f) of U.S. note 40 to this subchapter
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Submit NMR/IR spectra confirming lactone structure to distinguish from phthalide derivatives
• Verify no sulfonation/halogenation per Chapter 29 exclusion notes to maintain classification
• Include end-use statement if for R&D to qualify for duty-free treatment under certain HTSUS provisions