Theophylline Separation from Black Tea Dust
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2939510000 | 10.0% | CN | US | 官方文档 |
| 1302199140 | 17.5% | CN | US | 官方文档 |
| 2939590000 | 10.0% | CN | US | 官方文档 |
| 1302192100 | 17.5% | CN | US | 官方文档 |
AI分析
🌿 Theophylline Separation from Black Tea Dust (茶碱从红茶碎末中分离)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What is "Theophylline Separation"?
Theophylline, a methylxanthine alkaloid, is a active component naturally found in tea leaves (including black tea, green tea, and oolong). In international trade, "Theophylline Separation from Black Tea Dust" refers to the extracted substance derived from tea processing waste (dust/fannings). Depending on the purity, extraction method, and final form, it is classified into two main categories:
1. Chemical Alkaloid Category (HS Chapter 29):
Refers to chemically defined Theophylline or its derivatives, often with high purity (>98%), used in pharmaceuticals or fine chemical industries. These fall under the heading "Methylxanthines and their derivatives."
2. Plant Extract Category (HS Chapter 13):
Refers to complex mixtures obtained directly from tea plants (汁液及提取物), containing Theophylline along with other polyphenols, caffeine, and tannins. These are considered "Vegetable saps and extracts" and are used in food, beverage, or cosmetic industries.
⚠️ Key Distinction Point:
- If the product is pure Theophylline or a specific derivative → Classified under Chapter 29 (2939.51.00.00 or 2939.59.00.00)
- If the product is a crude plant extract containing Theophylline among other compounds → Classified under Chapter 13 (1302.19.91.40 or 1302.19.21.00)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Purity/Composition |
|---|---|---|---|
2939.51.00.00 |
Theophylline and its derivatives; salts thereof | Pharmaceutical grade, high-purity chemical intermediate | ✅ High purity (Chemical definition) |
2939.59.00.00 |
Other alkaloids of natural or semi-synthetic origin | Less common Theophylline variants or mixed alkaloid extracts not specifically listed under 2939.51 | ✅ Specific chemical material definition |
1302.19.91.40 |
Vegetable saps and extracts, other | Broad-spectrum tea extract, contains Theophylline + other tea compounds | ❌ Complex mixture (Plant origin) |
1302.19.21.00 |
Vegetable saps and extracts, other | Specific tea plant extracts (e.g., from black tea dust) | ❌ Plant-based origin |
🔍 Key Reminder:
- Pharmaceutical-grade Theophylline MUST be classified under 2939.51.00.00 or 2939.59.00.00. Misclassifying it as a plant extract (Chapter 13) can lead to severe penalties. - Food/Cosmetic-grade Tea Extract containing Theophylline should be classified under 1302.19.91.40 or 1302.19.21.00. - If packaging includes "Theophylline" as the main ingredient with specific concentration, customs may scrutinize for Chapter 29 classification.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: November 10, 2025 onwards (including subsequent imports)
🎯 1. 2939.51.00.00 —— Theophylline and Derivatives (Pharmaceutical/Chemical Grade)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| Section 301 Additional Tariff | +10% (122 Clause Tariff for Chapter 29 items) |
| Other Additional Tariffs | 0% (No Section 232 or other surcharges apply to this specific code) |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis for Section 301 goods) |
| Legal Basis Path | 122 Clause: 2939.51.00.00 → Section 301 |
📌 Explanation:
- The "10% 122 Clause Tariff" applies specifically to Theophylline and its derivatives under HS 2939.51. - Total 10% is significantly lower than plant extracts (17.5%), making high-purity Theophylline more tax-efficient for chemical/pharma imports. - No base tariff, only the specific 122 clause surcharge applies.
🎯 2. 2939.59.00.00 —— Other Alkaloids (Theophylline Material Definition)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +10% (122 Clause Tariff) |
| Other Additional Tariffs | 0% |
| Total Tariff Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | 122 Clause: 2939.59.00.00 → Section 301 |
📌 Note:
- Similar to 2939.51.00.00, this code also carries a 10% total tariff. - Used when Theophylline does not fit strictly under 2939.51 but still meets the chemical definition.
🎯 3. 1302.19.91.40 —— Vegetable Extracts (Complex Mixture)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | 122 Clause: 1302.19.91.40 + Section 301: 7.5% |
📌 Explanation:
- Plant extracts face a higher total tariff of 17.5% due to the combination of Section 301 (7.5%) and 122 Clause (10%). - This applies to crude or semi-purified tea extracts containing Theophylline.
🎯 4. 1302.19.21.00 —— Vegetable Extracts (Black Tea Origin)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| Section 301 Additional Tariff | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | 122 Clause: 1302.19.21.00 + Section 301: 7.5% |
📌 Note:
- Identical to 1302.19.91.40 in terms of tariff rate. - Specifically targets extracts from black tea (红茶), which matches the "Black Tea Dust" origin.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail extraction method, purity level, Theophylline concentration, and CAS number if applicable. |
| ✅ Certificate of Analysis (COA) | ✔️ | Must prove whether the product is "Pure Theophylline" (Ch. 29) or "Plant Extract" (Ch. 13). |
| ✅ Product Photos (Label & Container) | ✔️ | Clear view of ingredients list. If "Theophylline" is listed as a single ingredient, Ch. 29 is likely. |
| ✅ Third-Party Test Report | ✔️ | HPLC/GC analysis results to confirm chemical structure vs. botanical origin. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the product. Avoid vague terms like "Tea Powder" if it's purified Theophylline. |
| ✅ Origin Certificate (CO) | ✔️ | Required to verify China origin for 122/Section 301 application. |
| ✅ Packing List | ✔️ | Detail contents, weight, and packaging type. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Purity Defines Chapter, Extract vs. Alkaloid, Clear Description Saves Dollars!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Theophylline (>95% purity) | 2939.51.00.00 "Theophylline, Chemical Grade" |
Declared as "Tea Extract" → 17.5% Tax instead of 10% |
| Crude Tea Extract with Theophylline | 1302.19.21.00 "Black Tea Extract" |
Declared as "Theophylline" → Misclassification Penalty |
| Semi-purified Mix | 1302.19.91.40 "Vegetable Extract" |
Declared as "Drug Substance" → Customs Detention |
| Theophylline Derivatives | 2939.59.00.00 |
Vague "Chemical" → Uncertainty & Delay |
📌 Critical Advice:
- Do not declare purified Theophylline as "Tea Extract" to save on paperwork. Customs will request COA. If purity is >90%, they will reclassify to Ch. 29 and charge the correct 10%. - Do not declare tea extract as "Theophylline" to avoid 122 Clause. If it contains other plant compounds, it MUST be Ch. 13. Misclassification can lead to fraud allegations.
✅ 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Extraction | Provide client order + technical data sheet. Specify if it's "Pharma Grade" or "Food Grade". |
| Theophylline in Dietary Supplements | If intended for human consumption as a supplement, still classify based on composition. If pure, Ch. 29; if extract, Ch. 13. FDA regulations also apply. |
| Raw Tea Dust for Extraction | If importing raw material for extraction, do not declare as Theophylline. Declare as raw tea waste (e.g., 0902.30 or 0902.40) with lower tariffs. |
| Mixed Alkaloids | If Theophylline is one of several alkaloids without separation, classify under 2939.59.00.00 or 1302.19... depending on primary use. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 2939.51.00.00 (Pure) |
10% | FDA (if pharma/supplement) | 17.5% for Extracts |
| 🇺🇸 USA | 1302.19.21.00 (Extract) |
17.5% | FDA (if food/cosmetic) | Higher tax due to 122+301 |
| 🇨🇳 China | 2939.51.00.00 |
0%~2.5% | CCC (if regulated) | Lower base tariff |
| 🇨🇳 China | 1302.19.21.00 |
0%~5% | No extra surcharges | Preferred for food grade |
| 🇪🇺 EU | 2939.51.00.00 |
0%~6.5% | EMA/GMP (if pharma) | No Section 301 equivalent |
| 🇯🇵 Japan | 2939.51.00.00 |
0%~6% | PHARMACEUTICALS QUOTA | Strict purity checks |
📌 Conclusion:
- USA imposes a 7.5% differential between Chemical (10%) and Plant Extract (17.5%) tariffs for China-origin goods. - Purity is key: If you can achieve high-purity Theophylline, classify under Ch. 29 to save 7.5% in duties. - Raw Material Strategy: Importing raw tea dust (Ch. 09) is cheaper for domestic processing, but exporting the final separated Theophylline incurs the 10% or 17.5% tax.
📌 VI. Common Errors & Pitfall Guide (Blood Lessons)
❌ Error 1: Declaring high-purity Theophylline as "Tea Extract" to avoid stricter chemical regulations
👉 Consequence: Customs audit reveals >95% purity → Reclassification to 2939.51.00.00 → Back taxes + Penalties
❌ Error 2: Declaring crude tea extract as "Theophylline" to claim lower chemical tariff
👉 Consequence: COA shows polyphenols and caffeine → Reclassification to 1302.19.21.00 → 17.5% tax applied + Delay
❌ Error 3: Not providing COA for "Theophylline" shipments
👉 Consequence: Customs cannot verify classification → Detention for 30+ days → Storage fees
❌ Error 4: Vague description "Tea Components"
👉 Consequence: Customs assigns worst-case scenario → Highest possible tariff → Uncertainty
✅ Correct Practice:
"Theophylline, USP Grade, ≥99% Purity, CAS 58-55-9, For Pharmaceutical Use"
OR
"Black Tea Extract, Standardized Theophylline Content, Food Grade"
🎯 VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mantra:
🔹 "Purity Dictates Chapter, Extract vs. Alkaloid, Clear COA is King!"
🔹 "Ch. 29 Saves 7.5%, Ch. 13 Pays More, Misclassification Costs Thousands!"
📌 Pro Tip:
If your Theophylline is intended for pharmaceutical use, ensure it meets FDA/USP standards and declare under 2939.51.00.00 for the 10% tariff.
If for food/cosmetic, declare under 1302.19.21.00 for the 17.5% tariff.
Never mix the two in one shipment without clear segregation.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide Product COA + Apply for HS Code Pre-Ruling
🚀 Ensure your Theophylline Separation from Black Tea Dust clears smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every cent of your cost deserves precise calculation!
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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
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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
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