2939.45.00.00 - Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts 🖩
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 | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2939.45.00.00, specifically covers levometamfetamine, metamfetamine (whether as the free base, racemate, or in salt form), and their respective salts. These substances are synthetic stimulants with a particular chemical structure derived from amphetamine. Their inclusion in this category is based on their chemical identity as alkaloids of ephedra and their derivatives, as defined by the broader heading.
Distinguishing this category from its siblings is crucial for accurate classification. While 2939.41, 2939.42, 2939.43, and 2939.44 cover ephedrine, pseudoephedrine, cathine, and norephedrine respectively (along with their salts), this specific heading is reserved for metamfetamine and its enantiomer, levometamfetamine. The "Other" subcategory (2939.49.03.00) is for alkaloids of ephedra and their derivatives that do not fall under the preceding more specific descriptions.
As 2939.45.00.00 is a leaf node, there are no further subdivisions. Therefore, classification within this heading relies solely on identifying the substance as levometamfetamine, metamfetamine, metamfetamine racemate, or their salts. The presence of these specific chemical compounds, regardless of their intended use or the specific salt form, dictates their placement here.