HS 290230 Toluene
Quick Answer: HS code 290230 specifically covers Toluene, a clear, water-insoluble liquid hydrocarbon with a distinctive odor, widely used as an industrial feedstock and solvent. It is a key component in the production of benzene, nylon precursors, and polyurethane, and also finds application in aviation fuel and as a paint thinner. For importers and exporters, the duty rates for Toluene are consistently favorable across major jurisdictions. The United Kingdom and the European Union apply a 0.00% ad valorem duty rate, while the United States levies a "Free" duty rate, as per the USITC Harmonized Tariff Schedule. This widespread duty-free status simplifies trade compliance for Toluene, making it a straightforward commodity from a tariff perspective. However, traders must remain vigilant regarding chemical safety regulations and potential end-use controls.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2902300000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2902300000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2902300000 | Free | — | ["liters"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 290230 cover?
This subheading covers toluene, a colorless, water-insoluble liquid with the chemical formula C7H8. Toluene is an aromatic hydrocarbon primarily used as an industrial feedstock and a solvent. Its classification under HS 290230 is specifically for chemically defined toluene, presented separately, as outlined in the World Customs Organization (WCO) Harmonized System Nomenclature. This aligns with the definitions found in the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database, both of which designate this subheading for pure toluene, distinguishing it from mixtures or derivatives.
What falls outside HS 290230?
The following products are excluded from HS 290230: mixtures containing toluene that are not chemically defined pure toluene, which would typically be classified under other subheadings within Chapter 29 or Chapter 38, depending on their composition and primary use. For instance, paint thinners or solvent blends where toluene is merely one component among others would generally fall under Chapter 38, such as subheading 3814.00 for organic composite solvents and thinners. Similarly, toluene derivatives, such as trinitrotoluene (TNT) or benzoic acid, are classified under their specific chemical subheadings within Chapter 29, as they are distinct chemical compounds.
What are common classification mistakes for HS 290230?
A common error is misclassifying toluene-containing mixtures as pure toluene under HS 290230. Importers sometimes overlook the "chemically defined" requirement of Chapter 29, attempting to classify a solvent blend primarily composed of toluene under this subheading. However, General Interpretative Rule (GRI) 1 dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. If a product is not pure, chemically defined toluene, it cannot be classified here. Another mistake involves classifying toluene derivatives, such as those with additional functional groups, under this subheading, rather than their specific chemical classifications within Chapter 29.
How should importers classify products under HS 290230?
The correct procedure for classifying products under HS 290230 involves verifying that the imported substance is indeed chemically defined toluene, with no significant impurities or other components that would alter its chemical identity. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer to confirm the chemical purity and composition. If the product is pure toluene, it falls under HS 290230. If it is a mixture or a derivative, further analysis using GRI 1 and relevant Chapter 29 notes, along with potentially Chapter 38 notes, will be necessary to determine the correct alternative subheading, ensuring compliance with national tariff schedules like the US HTS or EU TARIC.
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FAQ
What are the import duty rates for Toluene (HS 2902.30) into major markets?
For Toluene classified under HS 2902.30, the Most Favored Nation (MFN) duty rates are generally very low or free. For example, the MFN duty rate for imports into the United States is 0.00% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). Similarly, the EU TARIC database indicates a conventional duty rate of 0.00% for imports into the European Union. The UK Global Tariff also lists a duty rate of 'Free' for this heading. Importers should always verify the current rates with the respective national customs authority or official tariff database (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff).
What are the key classification criteria for Toluene under HS 2902.30?
Toluene is classified under HS 2902.30 as an 'Acyclic hydrocarbons; cyclic hydrocarbons; benzene, toluene, xylenes, styrene, ethylbenzene, cumene, p-xylene, m-xylene, o-xylene, mixed xylene isomers; other cyclic hydrocarbons; toluene'. The primary criterion for classification under this subheading is the chemical identity of the substance as toluene (methylbenzene). It is a cyclic hydrocarbon, specifically an aromatic hydrocarbon. Importers must ensure that the product's chemical composition and purity align with the definition of toluene. Purity levels and the presence of isomers or other hydrocarbons are critical factors to consider, as mixtures or derivatives might fall under different subheadings within Chapter 29 or even Chapter 38 if they are prepared mixtures not elsewhere specified.
Which preferential trade agreements offer duty-free access for Toluene (HS 2902.30)?
Given that the MFN duty rates for Toluene (HS 2902.30) are often 0.00% or 'Free' in many major economies, the direct impact of preferential trade agreements on duty rates for this specific product is often negligible in terms of duty reduction. However, these agreements can still be relevant for rules of origin and other trade facilitation aspects. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), CETA (Comprehensive Economic and Trade Agreement between Canada and the EU), or various Free Trade Agreements (FTAs) the EU has with other countries, Toluene originating from a partner country would typically be duty-free, aligning with the MFN rate. Importers should consult the specific agreement's Annex on Rules of Origin to confirm eligibility for preferential treatment, even if the duty rate is already zero.
What documentation is typically required for importing Toluene (HS 2902.30)?
Standard import documentation for Toluene (HS 2902.30) generally includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. Due to its chemical nature, additional documentation is often required for safety and regulatory compliance. This typically includes a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) to provide information on hazards, handling, and emergency procedures. Depending on the country of import and end-use, permits or licenses from environmental, health, or chemical regulatory agencies may also be necessary. For claiming preferential duty treatment under an FTA, a Certificate of Origin or an origin declaration is required, even if the MFN rate is zero, to substantiate the product's originating status.