HS 290542 Pentaerythritol
Quick Answer: HS code 2905.42 specifically covers Pentaerythritol, a polyhydric alcohol primarily used in the production of alkyd resins, varnishes, synthetic lubricants, and explosives. This organic chemical compound is a white crystalline powder, crucial in various industrial applications due to its high functionality. Importers and customs brokers should note the varying Most Favored Nation (MFN) duty rates: the UK applies a 4.00% ad valorem duty, the EU imposes 5.50%, and the US levies 3.7%. For the US, significant preferential trade agreements offer duty-free entry from countries such as Australia, Korea, and Mexico (A*, AU, KR, MA, etc.), while a 25% duty applies under specific trade remedy provisions. Accurate classification is vital to leverage these preferential rates and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2905420000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2905420000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2905420000 | 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 2905.42?
Imports of Pentaerythritol 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, and 15 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 290542 cover?
This subheading covers pentaerythritol, a polyhydric alcohol with the chemical formula C(CH2OH)4. It is a white crystalline solid primarily used in the production of alkyd resins, varnishes, synthetic lubricants, and explosives. The World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes for Heading 2905 specifically identify pentaerythritol as a saturated acyclic polyalcohol. Both the US International Trade Commission (USITC) Harmonized Tariff Schedule of the United States (HTSUS) and the European Union's TARIC system define this subheading precisely for the pure chemical compound, ensuring consistent global classification for this important industrial intermediate.
What falls outside HS 290542?
The following products are excluded from HS 290542: derivatives of pentaerythritol, such as pentaerythritol tetranitrate (PETN), which is classified under Heading 2904 as a nitrated derivative of alcohols. Additionally, mixtures containing pentaerythritol, where the pentaerythritol is not the predominant component or where the mixture has a specific function, would typically be classified elsewhere, often under Chapter 38 or other relevant headings based on their composition and intended use. For instance, formulated resin precursors or finished paints containing pentaerythritol would fall under their respective Chapter 32 or 39 headings, not as the pure chemical.
What are common classification mistakes for HS 290542?
A common error is misclassifying pentaerythritol derivatives, such as its esters or ethers, under this subheading. HS 290542 is strictly for the pure chemical compound, pentaerythritol itself. Derivatives, even closely related ones, are typically classified under other specific subheadings within Chapter 29, often based on the functional groups introduced. For example, pentaerythritol tetranitrate (PETN) is a nitrated derivative and falls under HS 2904. Importers must apply General Interpretative Rule (GRI) 1, which dictates classification according to the terms of the headings and any relative section or chapter notes, ensuring the chemical identity is precisely matched.
How should importers classify products under HS 290542?
The correct procedure for classifying products under HS 290542 involves verifying the chemical identity of the imported substance. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name "pentaerythritol" and its CAS number (115-77-5). This documentation confirms the product is the pure polyhydric alcohol and not a derivative or mixture. Applying GRI 1, the product must precisely match the description "Pentaerythritol" as defined in the WCO HS Nomenclature and national tariffs like the HTSUS or EU TARIC, ensuring accurate duty assessment and compliance.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Pentaerythritol (HS 2905.42) in key markets?
The MFN (Most Favored Nation) import duty rates for Pentaerythritol (HS 2905.42) vary by importing country. For example, the United States applies an MFN duty rate of 5.50% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 3.7% ad valorem. The UK Global Tariff also lists a 3.7% ad valorem MFN rate. Importers should always verify the current MFN rate directly with the customs authority of the importing country (e.g., USITC Tariff Database, EU TARIC, UK Trade Tariff) as rates are subject to change.
Are there any preferential duty rates available for Pentaerythritol (HS 2905.42) under common Free Trade Agreements (FTAs) or special programs?
Yes, preferential duty rates, including 'Free' status, are available for Pentaerythritol (HS 2905.42) when originating from countries with which the importing nation has a Free Trade Agreement (FTA) or a special trade preference program. For instance, in the United States, imports of HS 2905.42 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), Singapore (SG), and others may qualify for duty-free entry under specific trade agreements. Importers must ensure they meet the Rules of Origin requirements and provide proper documentation, such as a Certificate of Origin, to claim these preferential rates. Consult the specific FTA text and the importing country's tariff schedule for full details on eligible countries and requirements.
What are the key classification criteria for Pentaerythritol under HS 2905.42, and what are common classification pitfalls?
Pentaerythritol is specifically provided for under heading 2905, 'Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives,' and sub-heading 2905.42, '— Pentaerythritol.' The primary classification criterion is its chemical identity as a polyhydric acyclic alcohol. Common classification pitfalls arise when Pentaerythritol is imported in mixtures or formulations. If it is part of a mixture, its classification will depend on the predominant component or essential character of the mixture, as per General Interpretative Rule (GIR) 3. If it is chemically modified beyond simple derivatives covered by heading 2905, it might fall under a different heading. Importers should ensure that the product's chemical name, CAS number, and purity align with the description for HS 2905.42. For complex cases, a binding ruling from the importing country's customs authority is recommended.
What specific documentation is required for importing Pentaerythritol (HS 2905.42) to ensure smooth customs clearance?
To ensure smooth customs clearance for Pentaerythritol (HS 2905.42), importers typically need to provide standard commercial documentation, including a Commercial Invoice, Packing List, and Bill of Lading or Air Waybill. To claim preferential duty rates under an FTA, a valid Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate) is mandatory. Additionally, a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is often required by regulatory agencies for chemical products to ensure compliance with health, safety, and environmental regulations. Depending on the country, an Importer of Record number or equivalent registration may also be necessary. Customs brokers can provide specific guidance based on the destination country's requirements.