HS 290544 D-glucitol (sorbitol)

What products does HS 290544 cover?

This subheading covers D-glucitol, commonly known as sorbitol, which is an acyclic alcohol with six hydroxyl groups. It is a sugar alcohol found in various fruits and used as a sugar substitute, humectant, and laxative. The World Customs Organization's Harmonized System Explanatory Notes for Heading 2905 specifically identify D-glucitol (sorbitol) as a polyhydric alcohol. This classification is consistently applied across major tariff schedules, including the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, where 2905.44.00 denotes D-glucitol (sorbitol) in its various forms, provided it meets the chemical purity requirements for Chapter 29.

What falls outside HS 290544?

The following products are excluded from HS 290544: sorbitol preparations or mixtures where sorbitol is not the sole or principal constituent by weight, or where other substances are added that alter its character as a single, defined chemical compound. For instance, food preparations containing sorbitol as a sweetener, such as sugar-free candies or chewing gum, would typically be classified in Chapter 17 or Chapter 21, depending on their composition. Similarly, pharmaceutical formulations where sorbitol acts as an excipient but is mixed with active medicinal ingredients would fall under Chapter 30. Sorbitol solutions or syrups that are not chemically pure D-glucitol but rather mixtures or preparations are also excluded and would be classified elsewhere, often in Chapter 38 if not specifically provided for in other chapters.

What are common classification mistakes for HS 290544?

A common error is misclassifying sorbitol solutions or preparations under HS 290544 when they do not meet the purity requirements for a single, chemically defined organic compound of Chapter 29. Importers often overlook General Interpretative Rule (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. Furthermore, GRI 3(b) is frequently misapplied; if sorbitol is merely one component in a mixture or preparation, and not the essential character-imparting ingredient, it should not be classified here. For example, a 70% sorbitol solution, while primarily sorbitol, might be considered a preparation of Chapter 38 if it contains stabilizers or other additives that move it beyond the scope of a pure chemical compound, or if its intended use as a humectant in cosmetics leads to classification in Chapter 33.

How should importers classify products under HS 290544?

The correct procedure for classifying products under HS 290544 involves a meticulous review of the product's chemical composition and purity. Importers and customs brokers must first confirm that the product is indeed D-glucitol (sorbitol) and meets the chemical purity standards for Chapter 29, meaning it is a single, chemically defined organic compound. This often requires obtaining a Certificate of Analysis (CoA) from the manufacturer. Next, verify that the product is not a mixture or preparation that would fall under other chapters, such as Chapter 17 (sugar preparations), Chapter 21 (miscellaneous edible preparations), Chapter 30 (pharmaceuticals), or Chapter 38 (miscellaneous chemical products). Consulting the WCO Explanatory Notes for Heading 2905 and relevant national tariff guidance (e.g., USITC HTSUS General Notes, EU TARIC Explanatory Notes) is crucial to ensure accurate application of General Interpretative Rules, particularly GRI 1 and GRI 3(b), thereby avoiding costly misclassifications and potential penalties.