HS 291090 Other
Quick Answer: HS Code 291090, "Other," encompasses a diverse range of epoxides, epoxyalcohols, epoxyphenols, and epoxyethers with a three-membered ring, excluding epichlorohydrin (291010) and methyloxirane (propylene oxide) (291020). This residual "other" category captures various organic chemicals crucial in polymer production, pharmaceuticals, and specialty chemicals. Importers and customs brokers should note the significant duty rate variations: the UK Trade Tariff generally applies 0.00% ad valorem, while the EU TARIC typically levies 5.50% ad valorem. The US Harmonized Tariff Schedule shows a General rate of 4.6% ad valorem, with numerous Free trade agreement provisions (e.g., A*, AU, CL, KR) and a substantial 46% Special rate for certain non-market economy countries. Careful classification and origin determination are essential to leverage preferential duty treatment and avoid unexpected costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2910900000 | 0.00 % | — | — |
| 2910900010 | 0.00 % | — | — |
| 2910900025 | 0.00 % | — | — |
| 2910900050 | 0.00 % | — | — |
| 2910900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2910900080 | 5.50 % | — | — |
| 2910900005 | 5.50 % | — | — |
| 2910900015 | 5.50 % | — | — |
| 2910900030 | 5.50 % | — | — |
| 2910900050 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2910901000 | 4.6% | Free (18 programs) | ["kg"] |
| 291090 | — | — | — |
| 2910902000 | 5.5% | Free (18 programs) | ["kg"] |
| 2910909100 | 4.8% | Free (18 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 2910.90?
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, and 17 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 291090 cover?
This subheading covers epoxides, epoxyalcohols, epoxyphenols, and epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives, other than oxirane (ethylene oxide), propylene oxide, and 1-chloro-2,3-epoxypropane (epichlorohydrin), which are specifically enumerated in subheadings 2910.10, 2910.20, and 2910.30, respectively. As per the Harmonized System Explanatory Notes (HSEN) for Heading 2910, this "other" category captures a diverse range of cyclic ethers containing a three-membered epoxy ring, provided they meet the general chemical structure requirements and are not more specifically provided for elsewhere within the heading. Examples include various complex epoxy compounds used as chemical intermediates or in polymer synthesis, as defined by the USITC Harmonized Tariff Schedule and the EU TARIC system.
What falls outside HS 291090?
The following products are excluded from HS 291090: oxirane (ethylene oxide) is specifically classified under 2910.10.00, propylene oxide under 2910.20.00, and 1-chloro-2,3-epoxypropane (epichlorohydrin) under 2910.30.00. Furthermore, polymers of epoxides, such as epoxy resins, are generally excluded from Chapter 29 and are classified under Chapter 39, specifically heading 3907, even if they contain residual unreacted epoxy groups. Similarly, cyclic ethers not possessing the characteristic three-membered epoxy ring, such as tetrahydrofuran (2932.11) or 1,4-dioxane (2932.99), are classified in other headings within Chapter 29, as they do not meet the structural definition of an epoxide for Heading 2910.
What are common classification mistakes for HS 291090?
A common error is misclassifying specific epoxides that have their own dedicated subheadings, such as propylene oxide, into 2910.90, failing to apply General Rule of Interpretation (GRI) 1 which prioritizes specific provisions. Another frequent mistake involves classifying complex epoxy resins or polymers under 2910.90, when their polymeric nature dictates classification under Chapter 39, typically heading 3907, even if the monomeric epoxide is the primary building block. Importers sometimes overlook the "three-membered ring" requirement, attempting to classify other cyclic ethers here. Additionally, confusion can arise with derivatives; for instance, a halogenated derivative of propylene oxide would still fall under 2910.20 if it retains the essential character of propylene oxide, rather than defaulting to 2910.90.
How should importers classify products under HS 291090?
The correct procedure for classifying products under HS 291090 involves a systematic approach. First, verify that the chemical compound is indeed an epoxide, epoxyalcohol, epoxyphenol, or epoxyether, and critically, that it possesses a three-membered epoxy ring. Second, meticulously check if the specific chemical name or its common designation is explicitly listed in subheadings 2910.10, 2910.20, or 2910.30. If it is not, and it meets the general description of Heading 2910, then 2910.90 is the appropriate "other" category. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes for Heading 2910 and cross-reference with national tariff schedules like the USITC HTS or EU TARIC for any specific national rulings or interpretations. Obtaining a chemical analysis or Certificate of Analysis (CoA) confirming the exact chemical structure and purity is highly recommended to support the classification decision and ensure compliance.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS 2910.90 in key markets, and are there any significant variations?
The MFN (Most Favored Nation) import duty rates for HS 2910.90, which covers 'Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives, other than those of subheading 2910.10, 2910.20, or 2910.30,' can vary significantly by importing country. For instance, the United States generally applies an MFN duty rate of 4.6% ad valorem (Source: USITC HTSUS). The European Union's TARIC database often shows an MFN duty rate of 5.50% ad valorem for this subheading (Source: EU TARIC). The UK Global Tariff also lists an MFN duty rate of 5.50% ad valorem (Source: UK Trade Tariff). Importers should always consult the specific tariff schedule of the destination country for the most accurate and current MFN rate applicable at the time of import.
Which trade agreements offer preferential duty treatment for products classified under HS 2910.90, and what are the typical requirements to claim these benefits?
Many trade agreements provide preferential duty treatment, often resulting in a 'Free' (0.00%) duty rate for products under HS 2910.90 when originating from partner countries. For example, in the United States, preferential duty rates of 'Free' are available under agreements such as A* (Generalized System of Preferences for eligible developing countries), AU (Australia FTA), BH (Bahrain FTA), CL (Chile FTA), CO (Colombia TPA), D (Dominican Republic-Central America-United States Free Trade Agreement - CAFTA-DR), E (Andean Trade Promotion and Drug Eradication Act - ATPDEA), IL (Israel FTA), JO (Jordan FTA), K (Korea FTA), KR (Korea FTA), MA (Morocco FTA), OM (Oman FTA), P (Panama TPA), PA (Panama TPA), PE (Peru TPA), S (Singapore FTA), and SG (Singapore FTA). To claim these preferential rates, goods must meet the specific Rules of Origin (ROO) outlined in the respective trade agreement. This typically involves providing a valid Certificate of Origin or an origin declaration, demonstrating that the product was wholly obtained or underwent sufficient transformation in the exporting partner country. Importers and customs brokers must ensure full compliance with these origin rules to avoid duty assessments and penalties.
What are the key classification criteria for determining if a chemical product falls under HS 2910.90, particularly distinguishing it from other subheadings within 2910?
HS 2910.90 is the 'Other' subheading within heading 2910, which covers 'Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.' The key classification criterion for 2910.90 is that the chemical product must possess a three-membered epoxy ring and not be specifically provided for in the more specific subheadings 2910.10 (Methyloxirane (Propylene oxide)), 2910.20 (1-Chloro-2,3-epoxypropane (Epichlorohydrin)), or 2910.30 (Diepoxybutane). Therefore, if a chemical compound contains a three-membered epoxy ring and is not propylene oxide, epichlorohydrin, or diepoxybutane, it would generally be classified under 2910.90. Accurate chemical nomenclature, structural formulas, and CAS numbers are crucial for precise classification, often requiring expert analysis to confirm the presence of the characteristic epoxy ring and to rule out more specific classifications.
Are there any specific documentation requirements, beyond standard import declarations, that are commonly requested for chemical products under HS 2910.90?
Beyond standard import declarations (e.g., commercial invoice, packing list, bill of lading/air waybill), importers of chemical products under HS 2910.90 may encounter additional documentation requirements, especially concerning safety and regulatory compliance. These can include:
- Safety Data Sheets (SDS/MSDS): Essential for hazard communication, providing information on the chemical's properties, hazards, and safe handling.
- Certificates of Analysis (CoA): Confirming the chemical composition, purity, and other specifications of the product.
- Chemical Registration/Notification: Depending on the destination country's chemical control laws (e.g., TSCA in the US, REACH in the EU), certain new or existing chemicals may require pre-market notification or registration.
- End-Use Certificates: If the chemical is subject to dual-use regulations or specific end-use restrictions, an end-use certificate may be required to confirm its intended application.
- Licensing/Permits: For certain controlled substances or chemicals with specific environmental or health impacts, import licenses or permits from relevant government agencies might be necessary. Importers should verify all applicable national and regional chemical regulations prior to shipment.