2016 April No.28 – Classification


Bitrex, also known as Denatonium Benzoate, is an aromatic, cyclic amide indicated for use as a denaturant and bittering agent. It is imported from Singapore and classified in HTS 2924.29.7100. The importer has provided the Chemical Abstract Service (CAS) number, 3734-33-6, and certified that it is not listed in the Chemical Appendix to the Tariff Schedule. What is the rate of duty for Bitrex?

a) 0

b) 0.037

c) 0.059

d) 0.065

e) 15.4%/kg + 58%

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The Answer is: A

Citation: HTSUS, GRI 1, GN 13, U.S. Note 3 to Section VI, Superior text to Heading 2924 Subheading 2924.29.7100, Table 1 to Pharmaceutical Appendix

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