HS 290621 Aromatic

For Harmonized System (HS) subheading 2906.21, which covers 'Cyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: Aromatic: Naphthols and their derivatives and salts thereof: 1-Naphthol (alpha-naphthol)', the United States MFN (General) duty rate is 5.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) 2024. Importers should consult the latest HTSUS for current rates. Significant preferential programs offering duty-free treatment include, but are not limited to, imports from countries under trade agreements such as the United States-Mexico-Canada Agreement (USMCA, 'MX' and 'CA' special programs), various Free Trade Agreements (e.g., 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 potentially Generalized System of Preferences (GSP, 'A' or 'A+' programs for eligible developing countries, though specific product eligibility varies). To claim preferential duty rates, goods must meet the respective rules of origin and all other program requirements. Customs brokers should verify the specific program indicator and country eligibility in the HTSUS.

The primary classification criterion for HS 2906.21 is the specific chemical identity: '1-Naphthol' (also known as alpha-naphthol). This subheading is highly specific and does not cover other naphthol isomers (e.g., 2-naphthol, which falls under 2906.29.10) or other aromatic alcohols. Importers must ensure that the product is precisely 1-naphthol and not a derivative, salt, or mixture thereof, unless explicitly provided for within the subheading's legal notes or Explanatory Notes to the Harmonized System. The chemical structure (a naphthyl group with a hydroxyl group at position 1) is paramount. Laboratory analysis, Certificates of Analysis (CoA), and Safety Data Sheets (SDS) are crucial documents to confirm the exact chemical composition and purity, ensuring accurate classification under this specific 8-digit or 10-digit subheading.

For the import of 1-Naphthol (HS 2906.21), customs authorities typically require standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill. Crucially for chemical products, a Certificate of Analysis (CoA) is often requested to verify the chemical identity, purity, and specifications, directly supporting the HS classification. A Safety Data Sheet (SDS), formerly Material Safety Data Sheet (MSDS), is also essential for hazardous materials, providing information on chemical properties, hazards, handling, and emergency procedures. Depending on the country of import, additional permits or licenses may be required from environmental or health agencies (e.g., EPA in the US, REACH in the EU) if the substance is regulated under chemical control laws. Importers should confirm specific national requirements with their customs broker or relevant regulatory bodies prior to shipment.

In the European Union (EU) and the United Kingdom (UK), the duty rates for HS 2906.21 ('1-Naphthol') are generally 0.00% (duty-free) for Most Favored Nation (MFN) imports, as per the EU TARIC database and the UK Trade Tariff. This means that, for many countries, the product can be imported without customs duties regardless of a specific trade agreement. However, preferential agreements can still be relevant for other charges (e.g., anti-dumping duties, if applicable, though none are currently listed for this specific product) or for ensuring continued duty-free access under specific rules of origin. For example, trade agreements with countries like Japan, Canada (CETA), or South Korea (EU-Korea FTA) would confirm duty-free status, provided the goods meet the origin requirements. Importers should always consult the latest EU TARIC or UK Trade Tariff for the most current and specific duty rates, including any potential temporary suspensions or additional duties.