HS 290420 Derivatives containing only nitro or only nitroso groups
Quick Answer: HS code 290420 encompasses organic chemical derivatives that exclusively contain either nitro (-NO2) or nitroso (-NO) functional groups. This includes a range of compounds like nitromethane or nitrobenzene, used in various industrial applications such as solvents, intermediates in dye production, or explosives. Duty rates for these products vary significantly by jurisdiction. In the UK, most products under this heading are subject to a 0.00% ad valorem duty. The EU applies a general rate of 5.50% ad valorem. For the US, rates are more complex, ranging from 5.5% ad valorem to specific rates like 15.4¢/kg + 40% ad valorem, with many products eligible for duty-free treatment under various Free Trade Agreements (e.g., A+, AU, CL, KR). Importers should verify specific product classifications and applicable preferential trade agreements to optimize duty costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904200000 | 0.00 % | — | — |
| 2904200020 | 0.00 % | — | — |
| 2904200040 | 0.00 % | — | — |
| 2904200060 | 0.00 % | — | — |
| 2904200010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2904200000 | 5.50 % | — | — |
| 2904200010 | 5.50 % | — | — |
| 2904200030 | 5.50 % | — | — |
| 2904200050 | 5.50 % | — | — |
| 2904200020 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 290420 | — | — | — |
| 2904201000 | 5.5% | Free (17 programs) | ["kg"] |
| 2904201500 | 5.5% | Free (18 programs) | ["kg"] |
| 2904202000 | Free | — | ["kg"] |
| 2904203000 | 5.5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2904.20?
Imports of Derivatives containing only nitro or only nitroso groups may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 290420 cover?
This subheading covers derivatives of hydrocarbons containing only nitro or only nitroso groups, as defined by the Harmonized System Nomenclature Explanatory Notes for Heading 2904. Specifically, it includes compounds where hydrogen atoms of a hydrocarbon have been substituted by one or more nitro (-NO2) or nitroso (-NO) groups, and no other functional groups are present. Examples include nitromethane (CH3NO2), nitrobenzene (C6H5NO2), and trinitrotoluene (TNT). The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system align with this WCO definition, encompassing both aliphatic and aromatic nitro/nitroso compounds provided they contain no other oxygen-functions, halogens, or other specified functional groups from subsequent headings in Chapter 29.
What falls outside HS 290420?
The following products are excluded from HS 290420: compounds containing both nitro/nitroso groups and other functional groups, such as alcohols, phenols, ethers, aldehydes, ketones, carboxylic acids, or amines. For instance, nitrophenols (containing both nitro and hydroxyl groups) are classified under HS 2908, and nitroanilines (containing both nitro and amino groups) fall under HS 2921. Similarly, halogenated nitro derivatives, such as chloronitrobenzene, are excluded and typically classified under HS 290490 or other specific halogenated derivative subheadings if other functional groups are present. This distinction is crucial for accurate classification, ensuring only compounds with solely nitro or nitroso functionality are included.
What are common classification mistakes for HS 290420?
A common error is misclassifying compounds that contain nitro or nitroso groups alongside other functional groups within HS 290420. Importers often overlook the "containing only nitro or only nitroso groups" qualifier, leading to incorrect assignments. For example, classifying 2,4-dinitrophenol under 290420 instead of 290899 (as a nitrophenol) is a frequent mistake. This error often stems from insufficient attention to General Interpretative Rule (GRI) 1, which mandates classification according to the terms of the headings and any relative section or chapter notes. Furthermore, failing to identify all functional groups present in a complex organic molecule can lead to misclassification, requiring careful chemical structure analysis.
How should importers classify products under HS 290420?
The correct procedure for classifying products under HS 290420 involves a meticulous review of the chemical structure to confirm the exclusive presence of nitro or nitroso functional groups. Importers and customs brokers should first verify that the compound is a derivative of a hydrocarbon. Next, confirm that the only functional groups present are nitro (-NO2) or nitroso (-NO). If any other functional group (e.g., -OH, -COOH, -NH2, halogens) is identified, the product must be classified elsewhere in Chapter 29, typically under a more specific heading that describes compounds with those additional functionalities. Consulting the WCO Explanatory Notes for Heading 2904 and cross-referencing with the USITC HTS or EU TARIC system for specific chemical names is essential to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for products classified under HS 2904.20?
The MFN (Most Favored Nation) duty rates for HS 2904.20, which covers 'Derivatives containing only nitro or only nitroso groups,' can vary significantly by importing country. For instance, the United States generally applies a duty rate of 3.7% ad valorem under HTSUS subheading 2904.20.50 for 'Other' nitro or nitroso derivatives, while some specific products within this heading might be duty-free. The EU TARIC database shows a common MFN duty rate of 5.50% ad valorem for many items under CN code 2904 20 00. Importers should always consult the specific tariff schedule of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the precise and current MFN rate applicable to their specific product.
What are the key classification criteria for products under HS 2904.20, and how does it differ from other organic chemical chapters?
HS 2904.20 specifically covers organic derivatives containing only nitro (-NO2) or only nitroso (-NO) groups. The critical classification criterion is the exclusive presence of these functional groups as the primary nitrogen-containing functional group. This distinguishes it from other organic chemical chapters, such as Chapter 28 (inorganic chemicals), Chapter 29.29 (compounds with other nitrogen-functional groups like amines or amides), or Chapter 38 (miscellaneous chemical products). For example, a compound containing both a nitro group and an amino group would typically be classified elsewhere, likely in HS 2921 (Amine-function compounds), as the amino group often takes precedence in classification rules for polyfunctional compounds. The WCO Explanatory Notes for Chapter 29 provide detailed guidance on the hierarchy of functional groups.
Which preferential trade agreements commonly offer duty-free access or reduced rates for goods under HS 2904.20?
Many preferential trade agreements offer duty-free access or reduced rates for products classified under HS 2904.20, provided the goods meet the respective Rules of Origin. For imports into the United States, examples include: duty-free treatment under the Generalized System of Preferences (GSP) for eligible developing countries (designation 'A', 'A+'), and various Free Trade Agreements (FTAs) such as NAFTA/USMCA (Mexico, Canada - 'MX', 'CA'), CAFTA-DR ('P'), US-Chile FTA ('CL'), US-Colombia TPA ('CO'), US-Korea FTA ('KR'), US-Australia FTA ('AU'), US-Singapore FTA ('SG'), US-Israel FTA ('IL'), and agreements with Bahrain ('BH'), Jordan ('JO'), Morocco ('MA'), Oman ('OM'), and Panama ('PA'). Importers must ensure they have the correct Certificate of Origin or declaration to claim these preferential rates, as per the specific agreement's requirements.
What specific documentation is typically required for importing chemicals under HS 2904.20, beyond standard customs declarations?
Beyond standard commercial invoices, packing lists, and bills of lading/air waybills, importing chemicals under HS 2904.20 often requires additional documentation due to their chemical nature. Key documents may include: 1. Safety Data Sheets (SDS): Essential for hazard communication and regulatory compliance (e.g., OSHA in the US, REACH in the EU). 2. Certificates of Analysis (CoA): Verifying the chemical composition, purity, and specifications of the product. 3. Import Permits/Licenses: Depending on the specific chemical and its end-use, certain countries may require permits from chemical control agencies (e.g., EPA in the US, ECHA in the EU). 4. Pre-manufacture Notices (PMN) or equivalent registrations if it's a 'new' chemical substance in the importing country. Importers should verify specific requirements with the relevant national chemical regulatory bodies and customs authorities prior to shipment.
Can products under HS 2904.20 be subject to anti-dumping or countervailing duties, and how can importers check this?
Yes, products classified under HS 2904.20, like many other chemical products, can be subject to anti-dumping (AD) or countervailing duties (CVD) if investigations determine that they are being dumped or unfairly subsidized by exporting countries, causing material injury to domestic industries. These duties are specific to certain products from particular countries and are imposed in addition to normal MFN duties. Importers must regularly check the official trade remedy databases of the importing country. For the United States, this would be the U.S. International Trade Commission (USITC) and the U.S. Department of Commerce (DOC) websites. For the EU, the European Commission's DG Trade website provides information on AD/CVD measures. Failure to account for these duties can result in significant financial penalties and delays.