Gamma-Butyrolactone (GBL) from Mexico
Gamma-butyrolactone is a five-membered lactone ring classified as a heterocyclic oxygen compound under HTS 2932.99.61.00 per additional U.S. note 3. Used as solvent and precursor in pharmaceutical synthesis.
Duty Rate — Mexico → United States
16.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Comply with DEA List I chemical import reporting requirements
• Include legitimate end-user statements for controlled precursor
• Maintain detailed import records for 2-year audit compliance