1211.30.00.00 - Coca leaf 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1211.30.00.00, specifically classifies coca leaf. Coca leaf refers to the dried leaves of the *Erythroxylum coca* plant. The primary distinction for this classification lies in its inherent properties and historical uses, particularly in certain traditional practices and its potential for extraction of alkaloids.
While this heading (1211) broadly covers various plants used for perfumery, pharmacy, or other specific purposes, 1211.30.00.00 carves out a distinct classification for coca leaf, setting it apart from sibling categories such as ginseng roots (1211.20), poppy straw (1211.40.00.00), ephedra (1211.50.00.00), and the bark of African cherry (1211.60.00.00). Each of these siblings represents distinct botanical materials with unique properties and designated uses within the broader scope of medicinal or industrial plants.
As a leaf node within the HTS, 1211.30.00.00 does not have further subcategories. Therefore, classification under this code hinges on the definitive identification of the imported material as coca leaf. The decision to classify it separately acknowledges its specific nature and regulatory considerations, irrespective of whether it is presented fresh, chilled, frozen, dried, or in any processed form such as cut, crushed, or powdered.