9902.04.16 - (2-Hydroxyethyl)trimethylammonium hydroxide (Choline hydroxide) (CAS No. 123-41-1) (provided for in subheading 2923.10.00)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.04.16, specifically covers (2-Hydroxyethyl)trimethylammonium hydroxide, commonly known as Choline hydroxide, identified by CAS No. 123-41-1. This compound is provided for in subheading 2923.10.00, indicating its primary classification based on chemical composition as a quaternary ammonium salt and hydroxide. Its inclusion within Chapter 99 signifies that it is subject to special classification provisions, potentially temporary legislation or modifications impacting its import.
As a leaf node within the HTS structure, this category does not have further subdivisions. Its distinction from sibling categories within Chapter 99 lies in its highly specific chemical identification and its designated provision under a more general subheading in Chapter 29. While other entries in Chapter 99 might pertain to broader temporary restrictions or special tariff treatments for various goods, this code is precisely targeted at Choline hydroxide, making its classification a matter of identifying this exact chemical substance.
The practical classification criteria for this entry revolve around the chemical identity of Choline hydroxide. Importers must ensure that the product being declared precisely matches the chemical name and CAS number provided. This specialized classification suggests that Choline hydroxide may be subject to unique import requirements, quotas, or tariff treatments that differ from other chemically related substances or general provisions within Chapter 99. Understanding its placement under Section XXII highlights its regulatory significance beyond standard tariff classification.