HS 290712 Cresols and their salts

The MFN import duty rates for HS 2907.12 vary by importing country. For instance, the United States generally applies a 4.2% ad valorem duty rate under the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a common MFN duty rate of 2.00% ad valorem. Similarly, the UK Global Tariff (UKGT) also lists a 2.00% ad valorem rate. Importers should always verify the current rate with the specific customs authority of the importing country, as rates are subject to change.

Yes, preferential duty rates, including duty-free treatment, are available for HS 2907.12 under various trade agreements and preference programs. For imports into the United States, duty-free entry may be possible for products originating from countries party to agreements such as the US-Australia Free Trade Agreement (AU), US-Bahrain FTA (BH), US-Chile FTA (CL), US-Colombia TPA (CO), US-Dominican Republic-Central America FTA (D), US-El Salvador FTA (E), US-Israel FTA (IL), US-Jordan FTA (JO), US-Korea FTA (KR), US-Morocco FTA (MA), US-Oman FTA (OM), US-Panama TPA (PA), US-Peru TPA (PE), US-Singapore FTA (SG), and others. Importers must ensure compliance with the specific Rules of Origin for the respective agreement and provide proper documentation, such as a Certificate of Origin, to claim preferential treatment.

HS 2907.12 specifically covers 'Cresols and their salts.' Cresols are methylphenols, which exist as three isomers: ortho-cresol, meta-cresol, and para-cresol. The classification under this subheading requires the product to be a cresol or a salt derived from cresol. The World Customs Organization (WCO) Explanatory Notes to Chapter 29 provide guidance that this heading includes isomers, mixtures of isomers, and their salts. The key is the chemical identity as a cresol (a phenol with a methyl group attached to the benzene ring) or its corresponding salt. Differentiation between isomers typically does not affect the 6-digit HS classification but may be relevant for national subheadings or specific regulatory requirements.

When importing cresols and their salts under HS 2907.12, standard import documentation will be required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, due to the chemical nature of these products, customs authorities may require a Safety Data Sheet (SDS) to assess any potential hazards or regulatory controls. If claiming preferential duty rates under a free trade agreement, a valid Certificate of Origin (e.g., USMCA Certificate of Origin for North American trade, EUR.1 for EU agreements) is mandatory. Importers should also be prepared for potential chemical import regulations or licensing requirements depending on the specific country and end-use of the product.

While HS 2907.12 generally has standard MFN duty rates, specific products within this classification originating from certain countries may be subject to additional anti-dumping or countervailing duties (AD/CVD). For example, the United States has historically imposed AD/CVD on various chemical products. Importers must consult the U.S. International Trade Commission (USITC) and the U.S. Department of Commerce's Enforcement and Compliance website, or the equivalent authorities in other importing countries (e.g., the European Commission's DG Trade for the EU), to check for any active AD/CVD orders against cresols or related chemical compounds from specific countries of origin. Failure to account for these duties can result in significant penalties.