HS 290930 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

What products does HS 290930 cover?

This subheading covers aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives, as defined by the Harmonized System Nomenclature Explanatory Notes for Heading 2909. Aromatic ethers are organic compounds where an oxygen atom is bonded to two aryl groups, or one aryl and one alkyl group, with at least one of the groups being aromatic. Examples include anisole (methoxybenzene) and diphenyl ether. The derivatives covered are those where hydrogen atoms on the aromatic ring or alkyl chain have been replaced by halogen atoms (e.g., chlorine, bromine), sulphonic acid groups, nitro groups, or nitroso groups, provided they retain their essential character as aromatic ethers. This aligns with the product scope outlined in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system for this specific subheading.

What falls outside HS 290930?

The following products are excluded from HS 290930: phenols and phenol-alcohols (Heading 2907), which contain a hydroxyl group directly attached to an aromatic ring, even if they also possess an ether linkage elsewhere in the molecule. Additionally, cyclic ethers such as tetrahydrofuran or 1,4-dioxane, which are not aromatic, are classified under Heading 2932. Peroxides, even if aromatic, are excluded and typically fall under Heading 2909 if they are organic peroxides. Furthermore, polymers of aromatic ethers, such as poly(phenylene oxide), are generally classified in Chapter 39 as plastics, not in Chapter 29 as individual chemical compounds, representing a common boundary case for classification.

What are common classification mistakes for HS 290930?

A common error is misclassifying aromatic ethers that also contain other functional groups, such as hydroxyl groups, believing them to be covered by 290930. For instance, methoxyphenol (guaiacol) is a phenol and correctly classified under Heading 2907, not 290930, despite having an ether linkage, because the phenolic hydroxyl group takes precedence according to General Interpretative Rule (GRI) 3(a) and the Chapter 29 notes. Another frequent mistake involves classifying non-aromatic cyclic ethers here, which belong to Heading 2932. Importers sometimes overlook the "aromatic" requirement, leading to incorrect classification of aliphatic or alicyclic ethers that do not possess an aromatic ring structure, which is a fundamental criterion for this subheading.

How should importers classify products under HS 290930?

The correct procedure for classifying products under HS 290930 involves a thorough review of the chemical structure to confirm the presence of an aromatic ether functional group. Importers and customs brokers should first verify that the compound is indeed an ether and that at least one of the groups attached to the oxygen atom is aromatic. Next, confirm if any halogenation, sulphonation, nitration, or nitrosation has occurred. It is crucial to consult the WCO Explanatory Notes for Heading 2909 to understand the precise scope and exclusions. If other functional groups are present, apply General Interpretative Rules, particularly GRI 3(a), to determine the most specific heading. Always cross-reference with the USITC HTS and EU TARIC for national specificities and binding rulings, ensuring the chemical name and CAS number precisely match the description for accurate duty rate application.