HS 290723 4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts
Quick Answer: HS code 290723 specifically covers 4,4′-Isopropylidenediphenol, commonly known as Bisphenol A (BPA), and its chemical salts. BPA is a crucial organic chemical primarily used in the production of polycarbonates and epoxy resins, which are then utilized in various products like plastic bottles, food can linings, and thermal paper. 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%. In the US, the Most Favored Nation (MFN) rate is 5.5%, but numerous preferential trade agreements (e.g., A, AU, CL, KR, SG) offer duty-free entry. Additionally, the US has a column 2 rate of 15.4¢/kg + 44%. Accurate classification is vital to ensure compliance and optimize duty costs, especially given the potential for preferential treatment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2907230000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2907230000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2907230000 | 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 2907.23?
Imports of 4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts 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, GSP, and 14 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 to Classify This HS Code?
What products does HS 290723 cover?
This subheading covers 4,4′-Isopropylidenediphenol, commonly known as bisphenol A (BPA), and its salts. Bisphenol A is an organic chemical compound with the chemical formula (CH₃)₂C(C₆H₄OH)₂. It is a key monomer used in the production of polycarbonates and epoxy resins, which are widely utilized in various industries including plastics manufacturing, food packaging, and coatings. The WCO Harmonized System Nomenclature specifically identifies this compound by its systematic name and common names, ensuring consistent classification globally. Both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, classifying the pure compound and its direct salts under this specific subheading within Chapter 29, which covers organic chemicals.
What falls outside HS 290723?
The following products are excluded from HS 290723: polymers and articles made from bisphenol A, such as polycarbonate plastics or epoxy resins, which are classified in Chapters 39 or 40 depending on their form and composition. For instance, finished polycarbonate sheets or pellets, even if derived entirely from BPA, are classified under Chapter 39 (e.g., 3907.40 for polycarbonates). Similarly, mixtures containing bisphenol A, where BPA is not the predominant component or where the mixture has a specific function, might be classified elsewhere based on the General Interpretive Rules (GRI) 3(b) or 3(c). For example, a formulated epoxy resin adhesive containing BPA would typically fall under Chapter 35 or 38, depending on its specific characteristics and use.
What are common classification mistakes for HS 290723?
A common error is misclassifying mixtures containing bisphenol A as pure BPA under HS 290723. Importers often overlook the distinction between the pure chemical compound and its preparations or polymers. For instance, a liquid epoxy resin containing BPA as a component, but also other hardeners or modifiers, should not be classified here. Instead, such mixtures are typically classified under headings like 3824 (prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries, not elsewhere specified or included) or other relevant headings based on their composition and intended use, following General Interpretive Rule 3(b) which prioritizes the essential character. Another mistake is classifying articles made from BPA-derived polymers, such as plastic bottles, under this subheading instead of Chapter 39.
How should importers classify products under HS 290723?
The correct procedure for classifying products under HS 290723 involves verifying that the imported substance is indeed 4,4′-Isopropylidenediphenol (bisphenol A) or one of its direct salts, in its unmixed or pure form. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer, clearly indicating the chemical name, CAS number (80-05-7 for Bisphenol A), and purity level. If the product is a mixture, its classification must be determined by applying the General Interpretive Rules, particularly GRI 1 for legal notes and heading texts, and GRI 3(b) if it's a mixture, to identify the component that imparts the essential character. Always consult the most current version of the USITC HTS, EU TARIC, or UK Trade Tariff for specific duty rates and any additional chapter or section notes.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) duty rates for HS code 2907.23, '4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts,' in key markets?
The MFN duty rates for HS 2907.23 vary by importing country. For example, the United States applies a general MFN (column 1) duty rate of 4.0% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 5.5% ad valorem. The United Kingdom Global Tariff also lists a 5.5% ad valorem MFN rate. Importers should always consult the specific tariff schedule of the importing country for the most current and accurate duty rate, as these can be subject to change.
Are there any preferential duty rates available for Bisphenol A (HS 2907.23) under common free trade agreements, and how can an importer claim them?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are available for HS 2907.23 under various free trade agreements (FTAs) and generalized system of preferences (GSP) programs. For instance, the United States offers duty-free treatment for goods originating from countries like 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) under their respective FTAs. To claim a preferential duty rate, importers must ensure the goods meet the specific Rules of Origin (ROO) criteria of the applicable trade agreement. This typically requires a Certificate of Origin or an origin declaration from the exporter, which must be presented to customs authorities at the time of import. Failure to provide proper documentation or meet ROO will result in the application of the MFN duty rate.
What are the key classification criteria for 4,4′-Isopropylidenediphenol (Bisphenol A) under HS 2907.23, and what are common misclassification pitfalls?
HS 2907.23 specifically covers '4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts.' The primary classification criterion is the chemical identity of the product. Bisphenol A (BPA) is a distinct chemical compound, a diphenol, characterized by its specific chemical structure. Misclassification often occurs when BPA is imported as part of a mixture, a polymer, or a derivative. If BPA is merely an ingredient in a preparation, the classification would depend on the nature and function of the complete preparation, potentially falling into a different chapter (e.g., Chapter 38 for miscellaneous chemical products or Chapter 39 for plastics and articles thereof if it's a polymer). It is crucial to ensure that the product being imported is indeed the pure chemical compound or its salt, as defined by the subheading text. Importers should provide a detailed chemical description, CAS number (80-05-7 for BPA), and potentially a Certificate of Analysis to customs to support the classification.
Are there any specific documentation requirements, beyond standard customs declarations, for importing Bisphenol A (HS 2907.23)?
Beyond standard customs declarations (e.g., commercial invoice, packing list, bill of lading/air waybill), importing Bisphenol A (HS 2907.23) may require additional documentation due to its chemical nature and potential regulatory scrutiny. A Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is almost always required for chemical imports to provide information on hazards, handling, and emergency procedures. A Certificate of Analysis (CoA) confirming the purity, composition, and specifications of the Bisphenol A is highly recommended and often requested by customs or regulatory agencies to verify the product's identity. Depending on the importing country's chemical control regulations (e.g., TSCA in the US, REACH in the EU), pre-market notification or registration might be required. Importers should confirm any specific national chemical import regulations that apply to Bisphenol A in their target market.