HS 290242 m-Xylene
Quick Answer: HS Code 2902.42 covers m-Xylene, a colorless, flammable liquid hydrocarbon primarily used as a solvent and in the production of isophthalic acid, which is a precursor for PET resins and other polymers. It is one of three xylene isomers (ortho-, meta-, and para-). For importers and exporters, m-Xylene generally benefits from duty-free treatment across major jurisdictions. The United Kingdom and the European Union both apply a 0.00% ad valorem duty rate. Similarly, the United States imposes a "Free" duty rate for imports under this classification. This widespread duty-free status simplifies trade compliance, reducing landed costs and administrative burdens for businesses dealing with this chemical. Importers should still ensure proper documentation and compliance with any applicable chemical regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2902420000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2902420000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2902420000 | 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 290242 cover?
This subheading covers m-Xylene, also known as meta-xylene, which is an aromatic hydrocarbon with the chemical formula C6H4(CH3)2. It is one of the three isomers of xylene, distinguished by the position of the two methyl groups on the benzene ring. According to the Harmonized System Nomenclature, specifically Chapter 29, Heading 2902 covers cyclic hydrocarbons, and subheading 2902.42 specifically delineates m-Xylene. Official definitions from sources like the USITC Harmonized Tariff Schedule and the EU TARIC system confirm this precise chemical compound, which is primarily used as a feedstock in the production of isophthalic acid and various polymers.
What falls outside HS 290242?
The following products are excluded from HS 290242: other xylene isomers, such as o-Xylene (ortho-xylene) classified under HS 2902.43 and p-Xylene (para-xylene) classified under HS 2902.44, despite their similar chemical formulas. Mixed xylene isomers, which are not separated into their individual components, are classified under HS 2902.41. Furthermore, derivatives of m-Xylene, such as isophthalic acid (HS 2917.39) or other chemical compounds where the m-Xylene structure has been chemically altered beyond simple purification, would also fall outside this specific subheading, as they are no longer the pure hydrocarbon itself.
What are common classification mistakes for HS 290242?
A common error is misclassifying mixed xylenes or other xylene isomers as m-Xylene, leading to incorrect duty assessments and potential penalties. Importers sometimes fail to verify the purity and specific isomer composition of their xylene shipments, assuming that any xylene mixture can be broadly classified under a single isomer code. This contravenes General Interpretative Rule (GRI) 1, which mandates classification according to the terms of the headings and any relative section or chapter notes, and GRI 6, which applies the same principles to subheadings. Accurate chemical analysis and certificates of analysis are crucial to distinguish m-Xylene from its isomers or mixtures.
How should importers classify products under HS 290242?
The correct procedure for classifying products under HS 290242 involves several critical steps. Importers and customs brokers must first obtain a detailed chemical analysis or a Certificate of Analysis (CoA) from the manufacturer, explicitly confirming the product's identity as m-Xylene and its purity. This documentation should clearly state the CAS number (108-38-3) and chemical formula (C6H4(CH3)2). Verification against the WCO's Explanatory Notes for Heading 2902 is also recommended to ensure alignment with international standards. In cases of doubt, seeking a binding tariff information (BTI) ruling from the relevant customs authority (e.g., US Customs and Border Protection, EU national customs) provides legal certainty and mitigates classification risks.
Which HS Codes Are Related?
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FAQ
What are the Most Favored Nation (MFN) import duty rates for m-Xylene (HS 2902.42) in major markets?
For m-Xylene classified under HS 2902.42, the Most Favored Nation (MFN) import duty rates are generally very low or free. For example, the United States (USITC) applies a duty rate of 0.0% ad valorem. Similarly, the European Union (EU TARIC) and the United Kingdom (UK Trade Tariff) also apply a 0.0% ad valorem duty rate for imports from MFN countries. Importers should always verify the current rates through the official tariff databases of the importing country.
Are there any preferential duty rates available for m-Xylene (HS 2902.42) under common trade agreements?
Yes, due to the already low or free MFN rates, preferential duty rates for m-Xylene (HS 2902.42) often remain 0.0% ad valorem under various trade agreements. For instance, under agreements like the USMCA (United States-Mexico-Canada Agreement), EU free trade agreements (e.g., with South Korea, Japan), or the UK's agreements, m-Xylene typically enters duty-free, provided the rules of origin are met. Importers should consult the specific trade agreement's origin rules and ensure proper documentation, such as a certificate of origin, is available to claim preferential treatment.
What are the key classification criteria for m-Xylene under HS 2902.42?
m-Xylene is classified under Harmonized System (HS) subheading 2902.42 as 'Cyclic hydrocarbons: Xylenes: m-Xylene'. The primary classification criterion is its specific chemical identity as a meta-isomer of xylene. This subheading is distinct from o-Xylene (2902.41) and p-Xylene (2902.43), as well as mixed xylene isomers (2902.44). Customs authorities will expect the product to be chemically pure m-Xylene, or predominantly m-Xylene, for classification under this specific subheading. Purity levels and isomer composition may be relevant for verification.
What documentation is typically required for importing m-Xylene (HS 2902.42)?
Standard import documentation for m-Xylene (HS 2902.42) includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. Given its chemical nature, a Safety Data Sheet (SDS) is crucial for hazard communication and may be required by customs or other regulatory agencies (e.g., environmental or chemical control authorities). If claiming preferential duty rates, a valid certificate of origin or origin declaration (e.g., USMCA certification, EUR.1 certificate) is mandatory. Importers should also be aware of any specific national chemical import regulations or licensing requirements that might apply.