HS 290410 Derivatives containing only sulpho groups, their salts and ethyl esters

The MFN (Most Favored Nation) import duty rates for products classified under HS 2904.10, 'Derivatives containing only sulpho groups, their salts and ethyl esters,' vary by importing country. For example, the United States generally applies a duty rate of 5.5% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS) for goods from non-preferential countries. The European Union's TARIC database indicates a common customs tariff duty rate of 0.00% ad valorem for this heading. Similarly, the UK Global Tariff also lists a 0.00% ad valorem duty rate. Importers should always verify the specific MFN rate applicable in their destination country via official customs tariffs such as the USITC HTSUS, EU TARIC, or UK Trade Tariff, as rates can be subject to change.

HS 2904.10 specifically covers 'Derivatives containing only sulpho groups, their salts and ethyl esters.' The critical classification criterion is the presence of a sulpho group (-SO3H) as the only oxygen-function or other functional group directly attached to the organic molecule, apart from the ethyl ester functionality if present. This heading is distinct from other organic chemical headings in Chapter 29 because it excludes derivatives containing other oxygen-functions (e.g., hydroxyl, carbonyl, ether) or nitrogen-functions, unless those are part of the basic hydrocarbon structure and not introduced as functional groups. For example, a compound with both a sulpho group and a hydroxyl group would typically fall under a different heading, such as 2905 for acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, or 2908 for phenols. Importers must ensure the chemical structure precisely matches the 'only sulpho groups' or 'their salts and ethyl esters' description to avoid misclassification.

Many preferential trade agreements offer duty-free or reduced rates for products under HS 2904.10. For instance, the United States grants duty-free access under agreements like the USMCA (Mexico, Canada), CAFTA-DR (Central America, Dominican Republic), and various FTAs with countries such as Australia, Chile, Colombia, Israel, Korea, Panama, Peru, and Singapore. The EU and UK also have extensive networks of preferential agreements. To claim preferential duty rates, importers typically need to provide a valid Certificate of Origin (e.g., EUR.1, Form A, or a self-certification by the exporter) that confirms the goods meet the specific Rules of Origin (ROO) of the respective trade agreement. Customs brokers and importers should consult the specific agreement's text and implementing regulations for the exact ROO and required documentation, as failure to comply can result in denial of preferential treatment and potential penalties.

Beyond standard commercial invoices, packing lists, and bills of lading/air waybills, specific import documentation or regulatory considerations for HS 2904.10 can arise depending on the nature of the chemical. While generally not subject to extensive non-tariff barriers, importers should be aware of potential requirements such as: 1. Safety Data Sheets (SDS): Required for most chemical imports to ensure compliance with occupational safety and hazard communication standards. 2. Chemical Registration: In some jurisdictions (e.g., EU REACH, UK REACH, US TSCA), new or certain existing chemical substances may require registration or notification prior to import or manufacture. Importers should verify if the specific derivative under 2904.10 is subject to such requirements. 3. End-Use Declarations: Rarely, for certain dual-use chemicals, an end-use declaration might be requested, though this is less common for general sulpho derivatives. It is crucial for importers to consult with their customs broker and regulatory affairs specialists to ensure full compliance with all national chemical control laws and import regulations.