HS 290722 Hydroquinone (quinol) and its salts

What products does HS 290722 cover?

This subheading covers hydroquinone, also known as quinol, and its salts. Hydroquinone is a benzenediol, specifically 1,4-benzenediol, characterized by two hydroxyl groups attached to a benzene ring in a para position. The WCO Harmonized System Explanatory Notes for Chapter 29, Heading 2907, explicitly include hydroquinone and its isomers, resorcinol and catechol. This specific subheading, 290722, narrows the scope to only hydroquinone (quinol) and its chemically defined salts, such as hydroquinone disodium salt, ensuring precise classification for these distinct chemical compounds as per the USITC Harmonized Tariff Schedule and the EU TARIC system.

What falls outside HS 290722?

The following products are excluded from HS 290722: isomers of hydroquinone, such as resorcinol (1,3-benzenediol) and catechol (1,2-benzenediol), which are classified under HS 290729 as "Other polyhydric phenols." Additionally, derivatives of hydroquinone where the benzenediol structure is significantly altered or combined with other functional groups to form a different chemical compound would fall outside this subheading. For instance, hydroquinone ethers, such as hydroquinone monomethyl ether (4-methoxyphenol), are classified under HS 290950 as "Ethers-phenols, ether-alcohol-phenols and other halogenated, sulphonated, nitrated or nitrosated derivatives." Mixtures containing hydroquinone, but not solely consisting of it or its salts, may also be classified elsewhere based on their principal characteristics or components, often under Chapter 38 if they are preparations.

What are common classification mistakes for HS 290722?

A common error is misclassifying isomers of hydroquinone, such as resorcinol or catechol, under HS 290722. These are correctly classified under HS 290729 as "Other polyhydric phenols," as they are distinct chemical compounds despite sharing a similar molecular formula. Another frequent mistake involves classifying hydroquinone derivatives, particularly ethers or esters, within this subheading. These derivatives, having different functional groups, are typically classified under other headings in Chapter 29, such as HS 2909 for ethers or HS 2918 for carboxylic acids with additional oxygen function. Applying General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, ensuring the product precisely matches the subheading's description of "Hydroquinone (quinol) and its salts."

How should importers classify products under HS 290722?

The correct procedure for classifying products under HS 290722 involves a meticulous review of the chemical identity of the imported substance. Importers and customs brokers must first confirm through chemical analysis or supplier documentation that the product is indeed hydroquinone (1,4-benzenediol) or one of its chemically defined salts. Verification of the Chemical Abstracts Service (CAS) number (e.g., 123-31-9 for hydroquinone) can provide additional assurance. Subsequently, consult the WCO Harmonized System Explanatory Notes for Heading 2907 to confirm that the product aligns with the scope of polyhydric phenols, specifically hydroquinone. Finally, cross-reference with the USITC Harmonized Tariff Schedule or the EU TARIC system to ensure the specific subheading 290722 is the most appropriate and precise classification, adhering strictly to GRI 1 and any relevant Chapter 29 notes.