HS 290721 Polyphenols; phenol-alcohols
Quick Answer: HS 290721 covers resorcinol and its salts, which are specific types of polyphenols and phenol-alcohols. These organic chemical compounds are primarily used as intermediates in the production of resins, dyes, pharmaceuticals, and rubber chemicals. Importers and customs brokers should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.50% ad valorem. For the US, the general most-favored-nation (MFN) duty rate is 5.5% ad valorem, but significant preferential programs offer duty-free entry for eligible goods from numerous countries (e.g., under GSP, FTAs with Australia, Korea, etc.). Additionally, a separate US duty rate of 15.4¢/kg + 40% applies to products from non-MFN countries. Accurate classification is crucial to leverage these trade preferences.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2907210010 | 4.00 % | — | — |
| 2907210000 | 4.00 % | — | — |
| 2907210090 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2907210090 | 5.50 % | — | — |
| 2907210000 | 5.50 % | — | — |
| 2907210010 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2907210000 | 5.5% | 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 2907.21?
Imports of Polyphenols; phenol-alcohols 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 290721 cover?
This subheading covers resorcinol and its salts, which are specifically identified as polyphenols within Heading 2907 of the Harmonized System. Resorcinol, chemically known as 1,3-benzenediol, is a dihydric phenol with two hydroxyl groups attached to a benzene ring. The WCO Harmonized System Explanatory Notes for Heading 2907 clarify that it includes phenols, phenol-alcohols, and their halogenated, sulfonated, nitrated, or nitrosated derivatives. Subheading 290721 specifically carves out resorcinol and its salts from the broader category of polyphenols and phenol-alcohols, as detailed in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system.
What falls outside HS 290721?
The following products are excluded from HS 290721: other polyphenols and phenol-alcohols not specifically identified as resorcinol or its salts. For instance, hydroquinone (1,4-benzenediol) and catechol (1,2-benzenediol), while also dihydric phenols, are classified under HS 290729 as "Other polyphenols." Similarly, phenol-alcohols, such as tyrosol or hydroxytyrosol, would fall under HS 290729 if they are not resorcinol or its salts. Products that are derivatives of resorcinol but have undergone further chemical modification to become, for example, ethers, esters, or salts of other acids, might be classified elsewhere in Chapter 29 or even Chapter 38 if they are mixtures or preparations.
What are common classification mistakes for HS 290721?
A common error is misclassifying other dihydric phenols, such as hydroquinone or catechol, under HS 290721 instead of the correct subheading 290729. This mistake often arises from a general understanding of "polyphenols" without precise attention to the specific enumeration within the HS nomenclature. Another frequent error involves classifying complex mixtures or preparations containing resorcinol under this subheading, when General Interpretative Rule (GRI) 3(b) or 3(c) might direct classification to Chapter 38 if the mixture's essential character is not solely defined by the resorcinol, or if it is a preparation for a specific use.
How should importers classify products under HS 290721?
The correct procedure for classifying products under HS 290721 involves first confirming the chemical identity of the substance as resorcinol (1,3-benzenediol) or one of its salts. 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, CAS number, and purity. Next, consult the WCO Harmonized System Explanatory Notes for Heading 2907 to ensure the product aligns with the definition of phenols and polyphenols. Finally, cross-reference with the specific national tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) to confirm that the product is indeed enumerated under 290721, specifically for resorcinol and its salts, and not a broader "other polyphenols" category.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for products classified under HS 2907.21 in the United States?
For imports into the United States, products classified under Harmonized System (HS) subheading 2907.21, which covers 'Resorcinol and its salts,' are subject to a Most Favored Nation (MFN) duty rate of 5.5% ad valorem. However, certain preferential trade agreements can significantly reduce or eliminate this duty. For example, imports from countries eligible for Generalized System of Preferences (GSP) (indicated by 'A+' or 'A' in the USITC Harmonized Tariff Schedule) may enter duty-free. Similarly, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) are eligible for duty-free treatment under respective Free Trade Agreements (FTAs). Importers should consult the latest USITC Harmonized Tariff Schedule (HTSUS) for the most current and specific rates applicable to their country of origin.
How is 'Resorcinol and its salts' (HS 2907.21) distinguished from other phenols for classification purposes?
Classification under HS 2907.21 specifically targets 'Resorcinol and its salts.' Resorcinol is a dihydroxybenzene, meaning it has two hydroxyl groups attached to a benzene ring in a meta-position (1,3-benzenediol). This specificity differentiates it from other polyphenols or phenol-alcohols that might fall under broader headings within Chapter 29, such as other dihydroxy- or polyhydroxy-phenols (e.g., catechol or hydroquinone, which have their own specific subheadings). The key criterion for 2907.21 is the chemical structure of resorcinol. Importers and customs brokers should ensure that the chemical name, CAS number, and molecular structure precisely match resorcinol or its defined salts to avoid misclassification. Reference to the WCO Explanatory Notes for Chapter 29 provides further guidance on the precise scope of these headings.
What documentation is typically required for importing goods under HS 2907.21, especially to claim preferential duty rates?
To import goods under HS 2907.21, standard commercial documentation such as a commercial invoice, packing list, and bill of lading or air waybill is always required. To claim preferential duty rates under a Free Trade Agreement (FTA) or other preferential schemes (e.g., GSP), specific documentation proving the origin of the goods is essential. This typically includes a Certificate of Origin (e.g., a USMCA Certificate of Origin for trade with Mexico or Canada, or a Free Trade Agreement Certificate of Origin for other FTA partners). This certificate must accurately identify the goods, the producer/exporter, and confirm that the goods meet the rules of origin criteria of the specific agreement. Failure to provide correct and complete origin documentation will result in the application of the higher MFN duty rate. Importers should also be prepared to provide Safety Data Sheets (SDS) and other chemical-specific information as requested by customs authorities.
Which major trade agreements offer preferential duty treatment for Resorcinol (HS 2907.21) when imported into the United States?
Several major U.S. trade agreements provide preferential duty treatment for products classified under HS 2907.21. These include:
- USMCA (United States-Mexico-Canada Agreement): Goods originating from Mexico or Canada are generally duty-free.
- CAFTA-DR (Dominican Republic-Central America Free Trade Agreement): Goods from member countries (Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua) are typically duty-free.
- FTAs with specific countries: As mentioned previously, agreements with Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore also grant duty-free access.
- Generalized System of Preferences (GSP): While subject to periodic renewal by Congress, GSP provides duty-free treatment for eligible products from certain developing countries.
Importers must ensure their products meet the specific Rules of Origin outlined in each respective agreement to qualify for these preferential rates. Verification of origin and proper documentation are critical for claiming these benefits.