HS 290491 Other

Quick Answer: HS code 290491, "Other," covers a diverse range of acyclic hydrocarbons, halogenated, sulfonated, nitrated, or nitrosated, not elsewhere specified within heading 2904. This includes various organic compounds with specific chemical modifications, often used as intermediates in chemical manufacturing, solvents, or active pharmaceutical ingredients. Key duty rates vary significantly: the UK applies a 0.00% ad valorem duty, while the EU imposes 5.50%. For the US, the Most Favored Nation (MFN) rate is 3.7% ad valorem, but numerous preferential trade agreements offer duty-free entry (e.g., under A, AU, BH, CL, KR, SG). Importers should verify product-specific eligibility for these preferential rates. A 25% duty applies under certain trade measures. Accurate chemical identification is crucial for correct classification and duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2904910000 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2904910000 5.50 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2904910000 3.7% 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 2904.91?

Imports of Other 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 14 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 Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 290491 cover?

This subheading covers other derivatives of hydrocarbons containing only sulfo groups, their salts and ethyl esters, which are not specifically provided for in other subheadings of Heading 2904. According to the Harmonized System Explanatory Notes (HSENs) for Chapter 29, this includes certain sulfonated, nitrated, or nitrosated derivatives of hydrocarbons that are not cyclic. Examples include specific isomers or complex derivatives that meet the chemical structure requirements but are not explicitly listed elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with the WCO's interpretation, ensuring consistent application for these residual chemical compounds.

What falls outside HS 290491?

The following products are excluded from HS 290491: derivatives of hydrocarbons containing other functional groups in addition to sulfo groups (e.g., hydroxyl, carboxyl), which would typically fall under other headings in Chapter 29 based on the most specific functional group. For instance, sulfonated alcohols would be classified under Heading 2905 or 2906, not 2904. Similarly, cyclic sulfonated derivatives are generally classified under Heading 2903 or 2904 if they are cyclic hydrocarbons, but if they contain other functional groups, they would be classified elsewhere in Chapter 29. Products that are mixtures or preparations, rather than distinct chemical compounds, are also excluded and may fall under Chapter 38.

What are common classification mistakes for HS 290491?

A common error is misclassifying derivatives that contain additional functional groups beyond just sulfo groups, or their salts and ethyl esters, into HS 290491. Importers sometimes overlook the "only sulfo groups" criterion, leading to incorrect classification. Another frequent mistake involves failing to correctly identify whether a derivative is acyclic or cyclic, as cyclic derivatives of hydrocarbons are often classified elsewhere, even if they contain sulfo groups. Proper application of General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, ensuring the chemical structure is precisely matched to the subheading description.

How should importers classify products under HS 290491?

The correct procedure for classifying products under HS 290491 involves a meticulous review of the chemical structure and functional groups present. Importers and customs brokers must first confirm that the product is an acyclic derivative of a hydrocarbon. Next, they must verify that the only functional groups present are sulfo groups, or their salts and ethyl esters, and that the product is not specifically enumerated in any other subheading of Heading 2904. Consulting the WCO HS Explanatory Notes for Chapter 29 and cross-referencing with the USITC HTS or EU TARIC system for specific product examples and rulings is essential. Obtaining a chemical analysis certificate (Certificate of Analysis) detailing the exact chemical composition and functional groups will provide definitive evidence for accurate classification.

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FAQ

What are the typical import duty rates for products classified under HS 2904.91 in major markets?

The Most Favored Nation (MFN) duty rates for HS 2904.91 ('Other' derivatives of hydrocarbons containing only sulfo groups, their salts and ethyl esters) can vary significantly by importing country. For instance, the United States generally applies an MFN duty rate of 3.7% ad valorem. The European Union's TARIC database often shows an MFN duty rate of 5.50% ad valorem. The UK Global Tariff also lists an MFN duty rate of 5.50%. However, some countries, such as Canada, may apply a 0.00% MFN duty rate. It is crucial for importers to consult the specific tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule (HTS), EU TARIC, or UK Trade Tariff, for the most accurate and up-to-date information.

Are there preferential duty rates available for HS 2904.91, and which trade agreements commonly offer them?

Yes, preferential duty rates are frequently available for products classified under HS 2904.91, often resulting in a 0.00% or 'Free' rate, depending on the country of origin and the applicable trade agreement. In the United States, for example, a 'Free' duty rate (0.00%) is often granted under various Free Trade Agreements (FTAs) for goods originating from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Similar preferential rates may apply under agreements like the EU's Generalized Scheme of Preferences (GSP) or specific FTAs. Importers should verify the origin of their goods and ensure compliance with the Rules of Origin criteria of the relevant trade agreement to claim preferential treatment. Proper documentation, such as a Certificate of Origin, is essential.

What are the key classification criteria for products under HS 2904.91, and how does it differ from other subheadings in Chapter 29?

HS 2904.91 covers 'Other' derivatives of hydrocarbons containing only sulfo groups, their salts and ethyl esters. The primary classification criteria revolve around the chemical structure: the substance must be a derivative of a hydrocarbon, and the only oxygen-functional groups present must be sulfo groups (-SO3H), or their corresponding salts or ethyl esters. This subheading is a residual category within 2904, meaning it captures compounds that do not fall into the more specific subheadings like 2904.10 (containing only nitro or nitrosyl groups) or 2904.20 (containing only halogenated derivatives of hydrocarbons). Importers and customs brokers must ensure that the chemical composition precisely matches this description, often requiring a detailed chemical analysis report or Safety Data Sheet (SDS) to confirm the absence of other functional groups that would lead to classification elsewhere in Chapter 29 or other chapters.

What specific documentation is required for the importation of goods under HS 2904.91, especially when claiming preferential duty rates?

For the importation of goods under HS 2904.91, standard customs documentation includes a commercial invoice, packing list, and bill of lading or air waybill. For chemical products, a Safety Data Sheet (SDS) is often required by customs authorities to verify the chemical composition and ensure compliance with safety regulations. When claiming preferential duty rates under a Free Trade Agreement (FTA) or other preferential scheme, a valid Certificate of Origin (e.g., a USMCA Certificate of Origin for trade with North America, or a EUR.1 certificate for certain EU agreements) is mandatory. This certificate attests that the goods meet the specific Rules of Origin requirements of the agreement. Failure to provide accurate and complete documentation can result in delays, penalties, or the denial of preferential duty treatment, leading to the application of the higher MFN duty rate.

Are there any specific import restrictions or regulatory considerations for chemical products classified under HS 2904.91?

While HS 2904.91 itself does not inherently trigger widespread import restrictions beyond standard chemical regulations, importers must be aware of potential controls. As a chemical product, it may be subject to regulations concerning hazardous materials, environmental protection, or specific chemical inventories. For example, in the United States, the Toxic Substances Control Act (TSCA) may require pre-manufacture notices or import certifications depending on whether the substance is new or existing on the TSCA inventory. In the EU, REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) regulations might apply, requiring registration or specific data submissions. Importers should consult the relevant national chemical regulatory agencies (e.g., EPA in the US, ECHA in the EU) to ensure full compliance with all applicable health, safety, and environmental regulations for the specific chemical being imported.