HS Code for Choline

Choline and its salts are classified under HS code 2923.10. This classification is situated within Chapter 29, which encompasses organic chemicals. Heading 2923 specifically covers quaternary ammonium salts and hydroxides, as well as lecithins and other phosphoaminolipids. Choline (2-hydroxyethyltrimethylammonium hydroxide) is a quaternary ammonium base, and its various salts are essential organic compounds used in pharmaceutical, nutritional, and industrial applications. According to GRI 1, the classification is determined by the chemical identity of the substance. As long as the choline or its salts are separate chemically defined compounds, they must be classified in Chapter 29. This remains true even if they contain impurities or are dissolved in water, as per Note 1 to Chapter 29. Choline is a vital nutrient, often grouped with B-vitamins, but for customs purposes, its chemical structure as a quaternary ammonium salt is the primary factor for classification. The subheading 2923.10 is specific to 'Choline and its salts,' providing a clear and unambiguous path for importers. This includes common forms such as choline chloride and choline bitartrate, provided they are not mixed with other ingredients that would transform them into a food supplement or animal feed preparation.

Products Included

• Choline chloride
• Choline bitartrate
• Choline dihydrogen citrate
• Choline gluconate

Common Misclassification

Choline is frequently misclassified under 2309.90 if it is intended for use as an animal feed additive. However, if it is a pure chemical, 2923.10 is correct. It is also sometimes placed in 2106.90 as a food supplement, but Chapter 29 takes precedence for pure, chemically defined substances regardless of their intended nutritional use.

FAQ

What is the HS code for choline?

The HS code for choline and its salts is 2923.10.

Is choline chloride classified under the same code?

Yes, choline chloride is a salt of choline and is specifically included under HS code 2923.10.