2937.29.90.20 - Salts and esters of hydrocortisone
Details
| Field | Value |
|---|---|
| Unit of Quantity | g |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This classification covers salts and esters derived from hydrocortisone, a synthetic corticosteroid hormone. These compounds are typically manufactured for pharmaceutical use and possess anti-inflammatory and immunosuppressive properties, mirroring the therapeutic applications of hydrocortisone itself. The specific salt or ester formation often modifies the drug's solubility, stability, or pharmacokinetic profile to optimize its therapeutic effectiveness and delivery.
Distinguishing this category from its siblings, 2937.29.90.30 and 2937.29.90.40, is crucial. Those headings specifically enumerate salts and esters of prednisone and prednisolone, respectively, which are distinct steroidal hormones. Furthermore, 2937.29.90.50 pertains to anabolic agents and androgens, which are steroidal compounds with fundamentally different physiological actions and uses compared to hydrocortisone derivatives. The residual "Other" category, 2937.29.90.95, serves as a catch-all for steroidal hormone salts and esters not explicitly enumerated elsewhere.
As this classification is a terminal node within the HTS, there are no further subcategories. Therefore, the focus remains on correctly identifying products as salts or esters of hydrocortisone, ensuring they are not specifically covered by more precise sibling classifications, and that they fall within the broader scope of steroidal hormones and their derivatives. Practical classification will involve verifying the chemical identity of the imported substance to confirm its derivation from hydrocortisone and its status as a salt or ester.