HS 290514 Other butanols

What products does HS 290514 cover?

This subheading covers butanols other than n-butanol (butan-1-ol), which is specifically classified under HS 290513. HS 290514 encompasses the isomers of butanol that are not n-butanol, primarily including isobutanol (2-methylpropan-1-ol) and sec-butanol (butan-2-ol). These are acyclic monohydric alcohols with four carbon atoms, distinct from their straight-chain primary alcohol counterpart. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2905, this subheading captures the remaining butanol isomers, which are widely used as solvents, chemical intermediates, and in the production of esters and other organic compounds. Official tariff schedules, such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, consistently apply this definition.

What falls outside HS 290514?

The following products are excluded from HS 290514: n-butanol (butan-1-ol), which is specifically classified under HS 290513 due to its distinct chemical structure and widespread industrial applications. Additionally, butanols that are part of mixtures or preparations, where the butanol is not the predominant component or where the mixture has a specific function (e.g., certain solvents or fuel additives), may be classified elsewhere, potentially under headings for mixtures of chemicals or specific functional preparations. For instance, denatured alcohols containing butanol are typically classified under HS 2207. Furthermore, cyclic alcohols, polyhydric alcohols, or other alcohols with different carbon chain lengths are also excluded, as they fall under other specific subheadings within Chapter 29 or other chapters entirely, based on their chemical structure and functional groups.

What are common classification mistakes for HS 290514?

A common error is misclassifying n-butanol (butan-1-ol) under HS 290514 instead of its correct subheading, HS 290513. This often occurs due to a lack of precise chemical identification or an assumption that all butanols fall under a single "other butanols" category. Another frequent mistake involves classifying mixtures containing butanols under HS 290514 when the butanol is not the sole or principal constituent, or when the mixture has a specific end-use that dictates classification elsewhere, such as under Chapter 38 for miscellaneous chemical products. Importers must apply 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, and GRI 3(b) for mixtures, which prioritizes the material or component that gives the goods their essential character.

How should importers classify products under HS 290514?

The correct procedure for classifying products under HS 290514 involves first confirming that the product is indeed a butanol isomer other than n-butanol, such as isobutanol or sec-butanol, through chemical analysis or supplier specifications. Importers and customs brokers should meticulously review the product's Chemical Abstracts Service (CAS) number and chemical name to ensure it aligns with the scope of "other butanols" as defined by the WCO Harmonized System and national tariff schedules like the HTSUS or EU TARIC. It is crucial to verify that the product is not n-butanol (HS 290513) and is not part of a mixture where another component imparts the essential character. Consulting the HS Explanatory Notes for Heading 2905 provides authoritative guidance. If uncertainty persists, seeking a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK) is highly recommended to ensure compliance and avoid potential penalties.