Enzyme precursor extracts
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3507902000 | 35.0% | CN | US | 官方文档 |
| 3507907000 | 35.0% | CN | US | 官方文档 |
| 1302199140 | 17.5% | CN | US | 官方文档 |
| 1302194140 | 18.5% | CN | US | 官方文档 |
| 2936900110 | 10.0% | CN | US | 官方文档 |
AI分析
🧬 Enzyme Precursor Extracts
🌐 HS Code Classification & Tariff Guide | 2026 Updated | Strategic Customs Clearance Advice
📌 One Product, Multiple Classifications — Why? How to Choose?
Enzyme precursor extracts are biochemical substances derived from natural sources (often plants or microbial fermentation), used as building blocks for enzyme production in pharmaceuticals, biotechnology, food processing, and industrial applications. Due to their dual nature — both biological origin and chemical function — they can fall under multiple HS codes, depending on material composition, intended use, and processing method.
⚠️ Critical Insight:
The correct HS code depends not just on the name of the product, but on scientific classification, processing stage, and end-use. Misclassification leads to severe penalties, delays, or seizure.
📦 2026 HS Code Classification Matrix (Based on Official Data)
| HS Code | Product Description | Classification Logic | Tax Rate | Tax Breakdown |
|---|---|---|---|---|
3507.90.20.00 |
Enzyme precursor extracts classified as modified enzymes, with consistent material and function | Treated as processed biocatalysts; falls under "modified enzymes" in the chemical category | 35.0% | Base: 0%, Additional Duty: 25%, Section 122 Tariff: 10% |
3507.90.70.00 |
Enzyme precursor extracts in other categories of modified enzymes; no conflict in material or use | General category for non-specific modified enzymes; not covered by more specific subheadings | 35.0% | Base: 0%, Additional Duty: 25%, Section 122 Tariff: 10% |
1302.19.91.40 |
Enzyme precursor extracts matching plant sap and extractives; biologically derived from plants | Classified under plant-derived biological materials, based on chemical origin and extraction method | 17.5% | Base: 0%, Additional Duty: 7.5%, Section 122 Tariff: 10% |
1302.19.41.40 |
Enzyme precursor extracts meeting plant sap and extractives criteria; falls under “other” subcategory | Specific to non-essential plant extracts; includes complex natural mixtures | 18.5% | Base: 1.0%, Additional Duty: 7.5%, Section 122 Tariff: 10% |
2936.90.01.10 |
Enzyme precursor extracts with vitamin precursor function; used in biosynthesis pathways | Classified as precursor substances for vitamins, aligning with biochemical role | 10.0% | Base: 0%, Additional Duty: 0%, Section 122 Tariff: 10% |
🔍 Why So Many Codes?
Because enzyme precursors are not a single chemical entity — they are complex mixtures that can be: - Chemically modified → fall under 3507.90 - Extracted from plants → fall under 1302.19 - Functionally similar to vitamin precursors → fall under 2936.90
💰 2026 Tariff Breakdown: What Do the Numbers Mean?
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (with retroactive enforcement)
🎯 1. 3507.90.20.00 & 3507.90.70.00 — Modified Enzymes (High-Risk Category)
| Item | Detail |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Additional Duty (USITC 301) | +25% (from Section 301 of U.S. Trade Act) |
| Section 122 Tariff (IEEPA) | +10% (under International Emergency Economic Powers Act) |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not applicable (denied for China-origin goods) |
| Legal Pathway | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3507.90.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC duty is from Section 301 — targeting Chinese goods deemed to have unfair trade practices. - The 10% IEEPA duty is for national security concerns, applied to all goods from China under emergency powers. - Total: 35% — one of the highest tariffs for biochemicals.
🎯 2. 1302.19.91.40 — Plant Sap & Extracts (Lower Risk)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| Additional Duty (USITC) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Pathway | IEEPA:9903.01.24 → USITC:1302.19.91.40 → FOOTNOTE:9903.88.01 |
📌 Note:
- This code applies only if the extract is clearly derived from plant sources and not chemically modified. - Evidence required: Botanical source, extraction method (e.g., solvent extraction, distillation).
🎯 3. 1302.19.41.40 — Other Plant Extracts (Slightly Higher Base)
| Item | Detail |
|---|---|
| Base Tariff | 1.0% |
| Additional Duty (USITC) | +7.5% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 18.5% |
| Tax Calculation | CIF × 18.5% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Pathway | IEEPA:9903.01.24 → USITC:1302.19.41.40 → FOOTNOTE:9903.88.01 |
📌 Key Difference:
- The 1% base tariff is due to specific subcategory classification. - Still subject to 25%+10% in additional duties — high cost.
🎯 4. 2936.90.01.10 — Vitamin Precursor Function (Lowest Tariff)
| Item | Detail |
|---|---|
| Base Tariff | 0% |
| Additional Duty (USITC) | 0% |
| Section 122 Tariff (IEEPA) | +10% |
| Total Effective Rate | 10.0% |
| Tax Calculation | CIF × 10% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Pathway | IEEPA:9903.01.25 → 2936.90.01.10 → FOOTNOTE:9903.88.01 |
📌 Best Option?
- Only if the product is functionally proven to be a vitamin precursor (e.g., riboflavin, niacin, folic acid precursors). - Requires scientific documentation, biochemical pathway analysis, MSDS, and third-party testing.
🛠️ 🚨 Proactive Customs Clearance Strategy (2026 Edition)
✅ 1. Essential Documentation (MUST-HAVE)
| Document | Why It Matters |
|---|---|
| ✅ Technical Data Sheet (TDS) | Proves material composition, extraction method, and biological function |
| ✅ Certificate of Analysis (CoA) | Shows purity, active ingredient concentration, and identity |
| ✅ Chemical Structure & Pathway Diagram | Supports functional classification (e.g., vitamin precursor) |
| ✅ Plant Source & Extraction Method | Critical for 1302.19 codes |
| ✅ Commercial Invoice | Must state: “Enzyme precursor extract, for biotech use” |
| ✅ Certificate of Origin (CO) | Required for tariff eligibility; avoid China if possible |
| ✅ Third-Party Lab Report | Validates function (e.g., “acts as vitamin B2 precursor”) |
✅ 2.申报技巧(申报口诀) – “Function First, Form Second, Origin Last”
🔥 Golden Rule:
“If it acts like a vitamin precursor, classify it as one — even if it looks like an enzyme.”
| Scenario | Correct HS Code | Why |
|---|---|---|
| Extract from Aloe vera with enzyme-activating properties | 1302.19.91.40 |
Plant origin, not chemically modified |
| Chemically modified extract used in enzyme production | 3507.90.20.00 |
Treated as modified enzyme |
| Extract that converts to riboflavin in vivo | 2936.90.01.10 |
Functional identity trumps form |
| Mixed extract with no clear function | 3507.90.70.00 |
Default “other modified enzyme” |
✅ 3. Risk Mitigation & Avoidance
| Risk | Solution |
|---|---|
| ❌ Misclassification → 35% tax instead of 10% | Get pre-ruling (Advance Ruling) from U.S. CBP |
❌ No proof of function → denied 2936.90.01.10 |
Submit biochemical pathway report |
| ❌ China origin → no de minimis | Shift production to Vietnam, Mexico, India, or Thailand |
| ❌ No CoA or TDS → delay or rejection | Always include lab-verified documentation |
🌍 Global Tariff Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 2936.90.01.10 (if valid) |
10% | None (but proof required) | High risk if origin is China |
| 🇨🇳 China | 3507.90.20.00 |
5% | CCC | No extra duties |
| 🇪🇺 EU | 3507.90.20.00 |
0% (if CE) | CE, REACH | No IEEPA/301 duties |
| 🇦🇺 Australia | 3507.90.20.00 |
5% | RCM | No 301/IEEPA |
| 🇯🇵 Japan | 3507.90.20.00 |
0% | PSE | No additional tariffs |
📌 Insight:
- The U.S. is the only market with 25%+10% extra duties. - China-origin goods face the highest risk — consider relocation or rebranding.
🚨 Common Pitfalls & Real-World Mistakes
❌ Mistake 1: Classifying a plant extract as 3507.90.20.00 just because it's used in enzyme production
👉 Result: Pay 35% instead of 17.5% — extra $15k on $100k shipment
❌ Mistake 2: Not providing proof of vitamin precursor function
👉 Result: Denied 2936.90.01.10 → forced into 35% tier
❌ Mistake 3: Using “enzyme extract” as the product name without context
👉 Result: Customs assumes it's a modified enzyme → 35% tax
✅ Correct Labeling Example:
“Aloe-derived enzyme precursor extract, functioning as riboflavin precursor, 98% purity, for biotech applications, batch #XYZ, CoA attached”
🎯 Final Verdict: Choose Wisely, Pay Less
🔹 Best Tax Rate:
2936.90.01.10→ 10% (if proven)
🔹 Worst Case:3507.90.20.00→ 35%
🔹 Middle Ground:1302.19.91.40→ 17.5%📌 Pro Tip:
Apply for a pre-ruling (Advance Ruling) with U.S. CBP — it locks in the HS code and tariff before shipment.
📣 Immediate Action Plan
📞 Contact a U.S. Customs Broker + Submit Product Samples + Request Pre-Ruling
🚀 Shift origin to non-China country if possible
📊 Use lab reports to prove function, not just name
✨ Your Success Starts with One Decision:
Choose the Right HS Code —
Because the Right Code Saves You 25% in Tariffs.
💼 Precision in Classification = Profit in Profitability.
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。