HS 290891 Other
Quick Answer: HS code 2908.91, designated "Other," covers a diverse range of halogenated, sulfonated, nitrated, or nitrosated derivatives of phenols or phenol-alcohols, excluding those specifically enumerated elsewhere in heading 2908. This typically includes various complex organic chemicals used in pharmaceuticals, agrochemicals, and specialty chemical manufacturing. For importers and exporters, understanding this "basket" code is crucial due to its broad scope. Duty rates vary significantly: the UK applies a 4.00% ad valorem rate, 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., with Australia, Korea, Mexico, Singapore) grant duty-free access. Importers should verify product-specific eligibility for these programs. For non-MFN countries, a punitive rate of 15.4¢/kg + 48.5% applies. Accurate classification is paramount to avoid penalties and optimize duty costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2908910000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2908910000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2908910000 | 5.5% | Free (19 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 2908.91?
Imports of Other 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 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 290891 cover?
This subheading covers other derivatives of phenols or phenol-alcohols, specifically those containing only sulfo groups, their salts, and esters, not elsewhere specified or included within Heading 2908. According to the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO), and reflected in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, this includes a range of organic chemical compounds where a sulfo group (-SO3H) is directly attached to the aromatic ring of a phenol or phenol-alcohol, and their corresponding salts or esters, provided they are not specifically enumerated in other subheadings of 2908.
What falls outside HS 290891?
The following products are excluded from HS 290891: products containing halogenated, nitrated, or nitrosated derivatives, which are specifically covered by HS 290811 through 290819. For instance, chlorophenols or nitrophenols would be classified under HS 290811 or 290819, respectively, even if they also contained a sulfo group, as the more specific provision takes precedence. Additionally, products that are not derivatives of phenols or phenol-alcohols, or those that contain functional groups other than sulfo, salts, or esters as their primary distinguishing feature, would be classified elsewhere in Chapter 29 or other chapters, depending on their chemical structure and function.
What are common classification mistakes for HS 290891?
A common error is misclassifying sulfo derivatives that also contain other functional groups, such as halogenated or nitrated groups, under HS 290891. Importers often overlook the specific provisions for these other derivatives within Heading 2908. According to General Interpretative Rule (GRI) 1, and further supported by GRI 6, classification must first consider the most specific subheading. Therefore, if a compound is a sulfo derivative of a phenol but also contains a halogen, it should be classified under the more specific subheading for halogenated derivatives (e.g., 290811 or 290819), not the "other" category of 290891. Another mistake is classifying complex mixtures or preparations containing these chemicals, rather than the pure chemical compound itself, under this subheading.
How should importers classify products under HS 290891?
The correct procedure for classifying products under HS 290891 involves a meticulous review of the chemical structure and functional groups present. Importers and customs brokers should first confirm that the product is indeed a derivative of a phenol or phenol-alcohol. Next, they must ascertain that the only functional groups present, beyond the phenolic hydroxyl, are sulfo groups, their salts, or esters. Crucially, it must be verified that the product does not contain halogenated, nitrated, or nitrosated groups, which would direct classification to other subheadings within 2908. Consulting the WCO Explanatory Notes for Heading 2908 and obtaining a detailed Certificate of Analysis (CoA) for the chemical compound are essential steps to ensure accurate classification and compliance with international trade regulations.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS 2908.91 in key markets?
The MFN (Most Favored Nation) import duty rate for HS 2908.91, which covers 'Other' derivatives of phenols or phenol-alcohols, with only sulfo groups, nitro groups or nitroso groups as substituents, varies by importing country. For instance, the United States applies an MFN duty rate of 4.0% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 5.5% ad valorem. Importers should always verify the current rates directly from the official customs tariff of the destination country, such as the USITC Tariff Database, EU TARIC, or the UK Trade Tariff.
Are there any preferential duty rates available for products classified under HS 2908.91?
Yes, preferential duty rates are often available for products classified under HS 2908.91, depending on the country of origin and applicable free trade agreements or generalized system of preferences (GSP) schemes. For example, in the United States, imports from countries with which the U.S. has a Free Trade Agreement (FTA) may enter duty-free. This includes countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PA), and Singapore (SG). Importers should consult the specific trade agreement rules of origin and provide the necessary documentation, such as a certificate of origin, to claim preferential treatment. Always refer to the latest tariff schedule of the importing country for a complete list of applicable preferential programs and their specific requirements.
What are the key classification criteria for products under HS 2908.91 'Other'?
HS 2908.91 is a residual subheading for 'Other' derivatives of phenols or phenol-alcohols, specifically those with only sulfo groups, nitro groups, or nitroso groups as substituents, not elsewhere specified in subheadings 2908.11 through 2908.19. The primary classification criteria involve the chemical structure of the compound: it must be a derivative of a phenol or phenol-alcohol, and the only substituents present (besides the hydroxyl group(s) characteristic of phenols/phenol-alcohols) must be sulfo (-SO3H), nitro (-NO2), or nitroso (-NO) groups. If other types of substituents are present, or if the compound is specifically provided for in another subheading of Chapter 29, it would be excluded from 2908.91. Importers should ensure their product's chemical name and structure precisely match this description, referring to the Explanatory Notes to the Harmonized System for detailed guidance.
What documentation is typically required to import goods under HS 2908.91?
Standard import documentation is required for goods classified under HS 2908.91. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. For chemical products, additional documentation may be necessary: a Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is often required for hazard communication and regulatory compliance. If claiming preferential duty rates under a free trade agreement, a Certificate of Origin (e.g., a U.S.-Korea FTA Certificate of Origin) will be mandatory. Depending on the specific chemical and its end-use, permits or licenses from regulatory bodies (e.g., EPA or FDA in the U.S.) might also be required. Importers should consult with a licensed customs broker or the customs authority of the importing country to confirm all specific documentation requirements prior to shipment.