HS 271290 Other

The Most Favored Nation (MFN) duty rates for HS 2712.90 vary by importing country. For example, the United States (USITC) generally applies a 'Free' duty rate for MFN imports. The European Union (EU TARIC) also typically applies a 0.00% ad valorem duty rate. The United Kingdom Global Tariff (UKGT) similarly lists a 0.00% ad valorem duty. However, some countries may apply specific or mixed rates; for instance, certain developing nations might have MFN rates around 2.20% ad valorem or even specific duties like 2.2¢/kg. Importers should always verify the exact rate applicable to their specific destination country via the official tariff database of that country.

HS 2712.90 is a residual subheading for 'Other' petroleum jelly, paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or other processes, not elsewhere specified in subheadings 2712.10 through 2712.20. The key classification criteria involve ensuring the product is a mineral wax or a similar synthetic product, and critically, that it does not meet the specific descriptions for petroleum jelly (2712.10) or paraffin wax containing by weight less than 0.75% of oil (2712.20). Products in 2712.90 typically include slack wax (if not meeting paraffin wax criteria), micro-crystalline waxes, ozokerite, lignite wax, peat wax, and other synthetic waxes that fall within the scope of Chapter 27 Note 3, but are not specifically enumerated elsewhere in the heading.

Yes, many trade agreements offer preferential duty rates for HS 2712.90, often resulting in a 0.00% or 'Free' rate. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), EU-Japan EPA, or the UK-EU Trade and Cooperation Agreement, products originating from a partner country may qualify for duty-free treatment. To claim preferential rates, importers must ensure the goods meet the specific Rules of Origin (ROO) criteria outlined in the respective trade agreement. This typically requires a Certificate of Origin or an Origin Declaration from the exporter, confirming the product's originating status. Importers should consult the specific agreement's text and their customs broker to ensure compliance with origin rules and documentation requirements at the time of import.

Beyond standard shipping documents such as the commercial invoice, packing list, and bill of lading/air waybill, specific additional documentation for HS 2712.90 is generally minimal unless preferential duty rates are claimed. However, importers should be prepared to provide a detailed product specification or a Safety Data Sheet (SDS) if requested by customs authorities to confirm the exact nature and composition of the wax or similar product, especially to distinguish it from other subheadings or ensure it's not a prohibited substance. If claiming preferential duties under a Free Trade Agreement, a valid Certificate of Origin or Origin Declaration is mandatory. For certain specialized waxes, end-use declarations might be required in some jurisdictions, though this is less common for general mineral waxes.

A common pitfall is misclassifying paraffin wax containing 0.75% or more of oil under 2712.90 when it should correctly be classified under 2712.20 if it contains less than 0.75% of oil. The '0.75% oil content' threshold is critical for distinguishing between paraffin waxes in 2712.20 and other waxes (including some slack waxes) in 2712.90. Another error can be classifying synthetic waxes that are not 'similar products' to mineral waxes, or products that have undergone further processing beyond the scope of Chapter 27, which might fall into Chapter 34 (e.g., prepared waxes) or other chapters. Importers must carefully review the product's chemical composition, manufacturing process, and intended use against the WCO Explanatory Notes for Heading 27.12 to ensure accurate classification and avoid potential penalties or delays.