Morpholine Technical Grade from Japan
Morpholine features a six-membered heterocyclic ring containing two oxygen and two nitrogen hetero-atoms, used in rubber vulcanization and pharmaceutical synthesis. Despite nitrogen presence, classified by last numerical heading rule at 2932.99.90.90 when oxygen hetero-atom structure predominates. Meets Chapter 29 definition for heterocyclic compounds.
Duty Rate — Japan → United States
23.8%
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
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Submit structural analysis confirming oxygen hetero-atom priority over nitrogen functions
• Provide end-use statement distinguishing from pesticide uses (2932.99 statistical suffixes)
• Avoid bulk packaging >200L drums which may trigger 3824 mixture classification