HS 291221 Cyclic aldehydes without other oxygen function

Quick Answer: HS Code 2912.21 covers cyclic aldehydes that do not contain any other oxygen-bearing functional groups. This primarily includes aromatic aldehydes like benzaldehyde, which are crucial intermediates in the synthesis of pharmaceuticals, fragrances, and dyes. Importers and exporters should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.50% ad valorem. In the US, the Most Favored Nation (MFN) rate is 5.5% ad valorem, but significant preferential duty programs offer duty-free entry for eligible goods from numerous countries (e.g., A+, AU, BH, CL, CO, etc.). For non-MFN countries, a higher rate of 15.4¢/kg + 45% applies. Accurate classification is vital to leverage preferential trade agreements and ensure compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2912210000 4.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2912210000 5.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2912210000 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 2912.21?

Imports of Cyclic aldehydes without other oxygen function 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 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?

Trade Volume 2023

US$17.9M
ImportsExports

How to Classify This HS Code?

What products does HS 291221 cover?

This subheading covers cyclic aldehydes that do not possess any other oxygen-containing functional groups beyond the aldehyde group itself. As per the Harmonized System Nomenclature, specifically Chapter 29, Heading 2912 encompasses aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. Subheading 291221 specifically isolates those cyclic aldehydes where the aldehyde group is the sole oxygen function present in the molecule. Examples include benzaldehyde, which is a fundamental aromatic aldehyde, and other similar cyclic structures containing only the -CHO group and no hydroxyl, ether, ester, or carboxylic acid functions. This definition aligns with the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system for chemical classification.

What falls outside HS 291221?

The following products are excluded from HS 291221: cyclic aldehydes that possess additional oxygen functions, such as hydroxyl groups, ether linkages, or carboxylic acid groups. For instance, vanillin (4-hydroxy-3-methoxybenzaldehyde) is a cyclic aldehyde but contains both a hydroxyl group and an ether group, classifying it under subheading 291242 as an "Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function." Similarly, salicylic aldehyde (2-hydroxybenzaldehyde) would be excluded due to its hydroxyl group. Cyclic polymers of aldehydes, such as paraformaldehyde, are also excluded and fall under 291260, as they are specifically provided for elsewhere within Heading 2912, despite being derived from aldehydes.

What are common classification mistakes for HS 291221?

A common error is misclassifying cyclic aldehydes that contain additional oxygen functions within 291221, rather than their more specific subheadings under 291241, 291242, or 291249. Importers often overlook the crucial "without other oxygen function" criterion, leading to incorrect declarations. For example, classifying anisaldehyde (4-methoxybenzaldehyde), which contains an ether group, under 291221 instead of 291249 ("Other aldehydes with other oxygen function") is a frequent mistake. This misinterpretation often stems from a failure to thoroughly apply General Interpretative Rule (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes, and GRI 6, which extends this principle to subheadings.

How should importers classify products under HS 291221?

The correct procedure for classifying products under HS 291221 involves a meticulous review of the chemical structure to confirm the absence of any oxygen-containing functional groups other than the aldehyde group. Importers and customs brokers should obtain a detailed Certificate of Analysis (CoA) or chemical specification sheet from the manufacturer, clearly identifying all functional groups present. It is essential to cross-reference this information with the WCO Explanatory Notes for Heading 2912 and consult the specific national tariff schedules (e.g., USITC HTS or EU TARIC) to ensure alignment. If any doubt exists regarding the presence of additional oxygen functions, a binding ruling from the relevant customs authority should be sought to ensure compliance and avoid potential penalties or delays.

Which HS Codes Are Related?

HS 291211 HS 291241 HS 291250 HS 291422 HS 291212 HS 291411

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the standard import duty rates for HS code 2912.21 ('Cyclic aldehydes without other oxygen function') in major markets, and how can preferential rates be applied?

The Most Favored Nation (MFN) duty rates for HS 2912.21 can vary significantly by importing country. For example, the United States generally applies a 3.5% ad valorem duty rate to products classified under 2912.21.00. The European Union's TARIC database indicates a common customs duty of 5.5% ad valorem for this heading. The UK Global Tariff also lists a 5.5% ad valorem rate. Importers should consult the specific tariff schedule of the importing country for the precise MFN rate.

Preferential duty rates, often 'Free,' may be available under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs. For instance, in the U.S., imports from countries eligible for programs like A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG (representing specific FTAs or preference programs) may enter duty-free, provided all rules of origin and documentation requirements are met. Importers must ensure they have a valid Certificate of Origin or equivalent documentation to claim preferential treatment. Customs brokers can assist in verifying eligibility and preparing the necessary paperwork.

What are the key classification criteria for products under HS 2912.21, and what distinguishes it from other aldehyde subheadings?

HS 2912.21 specifically covers 'Cyclic aldehydes without other oxygen function.' The primary classification criteria revolve around the chemical structure of the aldehyde. Products must be:

  1. Aldehydes: Containing a -CHO functional group.
  2. Cyclic: The aldehyde must be part of a cyclic structure (e.g., benzene ring, cyclohexane ring). This distinguishes it from acyclic aldehydes (e.g., formaldehyde, acetaldehyde) found in 2912.1X subheadings.
  3. Without other oxygen function: This is a crucial differentiator. The molecule should not contain other oxygen-bearing functional groups such as hydroxyl (-OH), ether (-O-), ester (-COO-), or carboxylic acid (-COOH) groups, which would typically lead to classification in other chapters or more specific subheadings within Chapter 29 (e.g., 2912.4X for aldehyde-alcohols, 2912.50 for cyclic aldehyde polymers). The WCO Explanatory Notes for Chapter 29 provide detailed guidance on the scope of these headings, emphasizing the absence of additional oxygen functions for 2912.21.
What specific documentation is required for importing goods classified under HS 2912.21, especially when claiming preferential duty rates?

Standard import documentation for HS 2912.21 includes a commercial invoice, packing list, and bill of lading or air waybill. For chemical products, a Safety Data Sheet (SDS) is often required by regulatory agencies (e.g., EPA in the U.S., ECHA in the EU) to ensure compliance with chemical safety regulations.

When claiming preferential duty rates under a Free Trade Agreement (FTA) or GSP program, the most critical document is the Certificate of Origin (or a similar declaration, depending on the specific agreement). This document certifies that the goods meet the rules of origin criteria of the FTA. Examples include the USMCA Certificate of Origin, EUR.1 movement certificate for EU agreements, or specific declarations for other FTAs. Importers must retain these documents for the period required by customs authorities (typically 5 years or more) as they are subject to post-importation audits. Failure to provide valid proof of origin can result in the assessment of MFN duties, penalties, and potential loss of preferential treatment for future imports.

Which major trade agreements offer preferential duty treatment for HS 2912.21, and what are the implications for importers?

Numerous trade agreements offer preferential duty treatment, often 'Free,' for HS 2912.21. For U.S. importers, key agreements include the United States-Mexico-Canada Agreement (USMCA), agreements with Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore. The Generalized System of Preferences (GSP) also provides duty-free entry for eligible products from certain developing countries, though its status can change.

For EU importers, agreements like those with the UK (TCA), South Korea, Japan, Canada (CETA), and various Mediterranean and African nations can provide preferential access. Similarly, the UK has its own network of FTAs.

Implications for importers:

  1. Cost Savings: Utilizing preferential rates can significantly reduce landed costs, enhancing competitiveness.
  2. Compliance Burden: Importers must understand and comply with complex rules of origin for each agreement. These rules dictate what percentage of value must originate in the partner country, or specific processing requirements.
  3. Record Keeping: Maintaining accurate and accessible records of origin documentation is crucial for audit purposes.
  4. Supplier Engagement: Close collaboration with suppliers is necessary to obtain accurate origin information and supporting documentation.

Consulting the specific FTA text and national customs guidance (e.g., USITC, EU TARIC, UK Trade Tariff) is essential to determine eligibility and requirements for each agreement.