Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives
2 declarable lines
Heading 2938 covers glycosides, whether natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. It has two declarable lines: rutoside (rutin) and its derivatives at 2938.10.00.00 with a 1.5% general (MFN) rate, and all other glycosides at 2938.90.00.00 with a 3.7% general (MFN) rate.
Products in this heading
- Rutin (rutoside) powder
- Troxerutin
- Hesperidin
- Diosmin
- Stevioside
- Rebaudioside A
- Amygdalin
- Digitalis glycosides such as digoxin
How to choose the right subheading
- Decide whether the product is rutoside (rutin) or a derivative of it; that goes in 2938.10.00.00.
- Place other glycosides, including stevioside, hesperidin and diosmin, in 2938.90.00.00.
- Check whether the product is a salt, ether, ester or other derivative of a glycoside; heading 2938 covers those forms.
- Confirm the product is not primarily a vitamin, hormone or antibiotic; those can be excluded to headings 2936, 2937 or 2941.
Often confused with
- Heading 1701Table sugar (sucrose)
A sugar of chapter 17, not a chapter 29 glycoside for this heading.
- Heading 1702Lactose
A milk sugar classified as a sugar in chapter 17.
- Heading 2936Vitamin C (ascorbic acid)
A vitamin of heading 2936, not a glycoside.
- Heading 2941Streptomycin
An antibiotic glycoside classified in heading 2941.
- Heading 2925Saccharin
A carboxyimide of heading 2925, not a glycoside.
Frequently asked questions
What is the HTS code for rutin?
Rutin (rutoside) is classified under 2938.10.00.00, with a general (MFN) rate of 1.5%.
What is the duty on other glycosides?
Other glycosides, including stevioside and hesperidin, fall under 2938.90.00.00 and carry a general (MFN) rate of 3.7%.
How do I classify a rutin derivative?
A derivative of rutin, such as troxerutin, goes in 2938.10.00.00 at the 1.5% general (MFN) rate; glycosides that are not rutoside or its derivatives go in 2938.90.00.00 at the 3.7% general (MFN) rate.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.