HS 290899 Other

What products does HS 290899 cover?

This subheading covers other derivatives of phenols or phenol-alcohols, not elsewhere specified or included within Heading 2908, which specifically addresses halogenated, sulfonated, nitrated, or nitrosated derivatives of phenols or phenol-alcohols. According to the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO), and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, 290899 serves as a residual category for such derivatives that do not fall under the more specific subheadings like 290811 (Pentachlorophenol (PCP)) or 290819 (Other halogenated derivatives). This includes a broad range of organic compounds possessing the specified functional groups and structural characteristics of a phenol or phenol-alcohol derivative, but without further specific chemical identification in other subheadings.

What falls outside HS 290899?

The following products are excluded from HS 290899: unhalogenated, unsulfonated, unnitrated, or unnitrosated phenols and phenol-alcohols themselves, which are classified under Heading 2907. For instance, phenol (carbolic acid) is classified under 29071100, and cresols under 29071200. Additionally, derivatives that are specifically provided for in other subheadings of 2908, such as pentachlorophenol (290811) or its salts (290811), are explicitly excluded from 290899. Products where the phenol or phenol-alcohol derivative is merely an intermediate in a more complex chemical structure, and the product's essential character is defined by another functional group or use, might also be classified elsewhere, often in later chapters of the HTS, such as pharmaceuticals in Chapter 30 or plastics in Chapter 39.

What are common classification mistakes for HS 290899?

A common error is misclassifying a specific derivative under 290899 when a more precise subheading within 2908 exists, such as classifying a halogenated derivative under 290899 instead of 290819. Another frequent mistake involves classifying a product under Heading 2908 when it is, in fact, a simple phenol or phenol-alcohol without the specified halogenation, sulfonation, nitration, or nitrosation, which should be classified under Heading 2907. Importers sometimes overlook the specific chemical modifications required by Heading 2908, leading to incorrect application of General Interpretive Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes. Furthermore, failing to identify the essential character of a multi-component product can lead to misclassification, especially when the phenol derivative is part of a mixture or preparation.

How should importers classify products under HS 290899?

The correct procedure for classifying products under HS 290899 involves a meticulous review of the product's chemical structure and functional groups. Importers and customs brokers must first confirm that the product is indeed a derivative of a phenol or phenol-alcohol, and that it possesses halogenated, sulfonated, nitrated, or nitrosated characteristics as required by Heading 2908. Subsequently, they must systematically rule out all other specific subheadings within 2908 (e.g., 290811, 290819, 290820, 290830) to ensure the product is not more specifically provided for elsewhere. This process requires consulting the WCO Explanatory Notes, the USITC HTS, and EU TARIC for detailed guidance, along with obtaining precise chemical documentation (e.g., Certificates of Analysis, Safety Data Sheets) to verify the exact chemical identity and composition of the substance. If no other subheading applies, then 290899 is the appropriate residual classification.