2932.95.00.00 - Tetrahydrocannabinols (all isomers) 🖩
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 | 15.4¢/kg + 52% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2932.95.00.00, specifically covers Tetrahydrocannabinols (THCs) and all their isomers. These are organic compounds characterized by a specific heterocyclic structure containing oxygen, which are often derived from or related to cannabis. Their classification here is based on their distinct chemical structure and properties, differentiating them from other heterocyclic compounds.
Within the broader heading of "Other" heterocyclic compounds with oxygen hetero-atoms, this subcategory distinguishes itself by its precise focus on THCs. Unlike siblings such as Isosafrole (2932.91.00.00), 1-(1,3-Benzodioxol-5-yl)propan-2-one (2932.92.00.00), Piperonal (2932.93.00.00), and Safrole (2932.94.00.00), which represent distinct chemical entities with different structural features and common uses (e.g., in perfumery or as chemical precursors), Tetrahydrocannabinols are identified by their specific psychoactive or medicinal properties and their direct association with the cannabis plant. Similarly, it differs from Carbofuran (2932.96.00.00), an insecticide.
As this is a leaf node within the HTS structure, there are no further subdivisions under 2932.95.00.00. Therefore, classification within this code is final and relies on accurately identifying the imported substance as a tetrahydrocannabinol, including any of its various isomeric forms. This requires a thorough understanding of the chemical identity of the goods, often supported by laboratory analysis or certificates of analysis, to ensure compliance with customs regulations.