HS 291260 Paraformaldehyde
Quick Answer: HS code 291260 specifically covers Paraformaldehyde, a solid polymer of formaldehyde. This white crystalline powder is primarily used as a disinfectant, fungicide, and a source of formaldehyde in various chemical syntheses, including resins, pharmaceuticals, and agricultural products. For importers and exporters, understanding the duty rates is crucial. In the UK, the Most Favoured Nation (MFN) duty rate is 4.00%. The EU applies an MFN rate of 5.50%. For the US, the MFN rate is 5.1% ad valorem, with significant preferential duty treatment (Free) available under various Free Trade Agreements (e.g., A, AU, BH, CL, KR, SG). Importers should verify eligibility for these preferential rates to optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2912600000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2912600000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2912600000 | 5.1% | 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 2912.60?
Imports of Paraformaldehyde 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 14 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 291260 cover?
This subheading covers paraformaldehyde, which is a polymer of formaldehyde, typically appearing as a white crystalline solid. It is characterized by its chemical formula (CH2O)n, where 'n' can range from 8 to 100. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2912, this subheading specifically encompasses cyclic polymers of aldehydes, including paraformaldehyde. It is distinct from formaldehyde itself (which falls under 291211) due to its polymeric nature. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with this definition, classifying paraformaldehyde as a specific chemical compound within the broader category of aldehydes.
What falls outside HS 291260?
The following products are excluded from HS 291260: formaldehyde in its monomeric form, which is classified under HS 291211. Solutions of formaldehyde, such as formalin (an aqueous solution typically containing 37% formaldehyde), are also excluded and fall under HS 291211. Furthermore, formaldehyde resins, which are polymers formed by the reaction of formaldehyde with other compounds (e.g., urea-formaldehyde resins, phenol-formaldehyde resins), are classified in Chapter 39 as plastics and articles thereof, specifically under headings like 3909. These are distinct from paraformaldehyde, which is a polymer of formaldehyde alone, not a co-polymer or a finished resin product.
What are common classification mistakes for HS 291260?
A common error is confusing paraformaldehyde with formaldehyde solutions (formalin) or with formaldehyde resins. Importers sometimes incorrectly classify formalin under 291260 due to its formaldehyde content, but as an aqueous solution of the monomer, it belongs to 291211. Another frequent mistake involves classifying formaldehyde-based polymers used as plastics, such as polyoxymethylenes (POM), under 291260. However, these are specifically provided for in Chapter 39 (e.g., 390710 for polyacetals) as plastics, not as the chemical compound paraformaldehyde. Correct classification requires careful attention to the chemical structure and degree of polymerization, often guided by General Interpretative Rule (GRI) 1, which prioritizes the terms of the headings and any relative section or chapter notes.
How should importers classify products under HS 291260?
The correct procedure for classifying products under HS 291260 involves first confirming the chemical identity of the substance as paraformaldehyde, a polymer of formaldehyde. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) to verify the chemical name, CAS number (typically 30525-89-4), and polymeric nature. This documentation is crucial to distinguish it from monomeric formaldehyde or formaldehyde-based resins. Reference the WCO Harmonized System Explanatory Notes for Heading 2912 and consult the specific national tariff schedule (e.g., HTSUS for the US, TARIC for the EU, UK Trade Tariff) to ensure alignment with national interpretations. If there's any ambiguity, consider requesting a binding ruling from the relevant customs authority to ensure compliance and avoid potential penalties.
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for Paraformaldehyde (HS 2912.60) in key markets?
The MFN import duty rates for Paraformaldehyde (HS 2912.60) vary by country. For example, the United States generally applies a 3.5% ad valorem duty rate under the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a common customs duty of 5.5% ad valorem. The UK Global Tariff also lists a 5.5% ad valorem duty. China's MFN rate is typically 5.1% ad valorem. Importers should always verify the current rates with the official customs tariff of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff).
Are there any preferential duty rates or free trade agreements that apply to Paraformaldehyde (HS 2912.60)?
Yes, Paraformaldehyde (HS 2912.60) can often benefit from preferential duty rates, including duty-free entry, under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs, provided the goods meet the respective rules of origin. For instance, the United States offers duty-free treatment for qualifying imports from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG) under their respective FTAs. The EU and UK also have extensive networks of preferential agreements. Importers must ensure they have valid Certificates of Origin (e.g., EUR.1, Form A, or specific FTA certificates) to claim these preferential rates.
What are the key classification criteria for Paraformaldehyde under HS 2912.60, and how is it distinguished from other aldehydes?
HS 2912.60 specifically covers 'Paraformaldehyde'. Paraformaldehyde is a polymer of formaldehyde, typically appearing as a white crystalline solid. The classification hinges on its chemical identity as a polyoxymethylene, distinct from monomeric formaldehyde (which falls under HS 2912.11) or other cyclic aldehydes. Customs authorities will look for chemical analysis reports, product specifications, and Safety Data Sheets (SDS) to confirm the polymeric nature and chemical structure consistent with paraformaldehyde. The World Customs Organization (WCO) Explanatory Notes for Chapter 29 provide further guidance on the classification of organic chemicals, emphasizing the specific chemical name and structure.
What specific documentation is required for importing Paraformaldehyde (HS 2912.60)?
Beyond standard shipping documents (commercial invoice, packing list, bill of lading/air waybill), importers of Paraformaldehyde (HS 2912.60) should prepare for potential additional requirements due to its chemical nature. This may include a Safety Data Sheet (SDS) for hazard communication, a Certificate of Analysis (CoA) to confirm purity and specifications, and, if claiming preferential duty rates, a valid Certificate of Origin. Depending on the importing country's regulations, permits or licenses from chemical control authorities might be necessary, especially if it's considered a hazardous substance or a precursor for controlled substances, although paraformaldehyde itself is generally not a highly regulated precursor. Importers should consult their customs broker and the relevant national chemical control agencies.
Are there any anti-dumping or countervailing duties (AD/CVD) currently in effect for Paraformaldehyde (HS 2912.60)?
While there are no universally applicable anti-dumping or countervailing duties (AD/CVD) on Paraformaldehyde (HS 2912.60), these measures can be country-specific and subject to change. For example, the United States, European Union, or other jurisdictions may initiate investigations and impose AD/CVD on imports from specific countries if domestic industries demonstrate injury from unfairly priced or subsidized imports. Importers should regularly check the official trade remedy websites of the importing country (e.g., U.S. Department of Commerce, EU Commission Trade Defence, UK Trade Remedies Authority) to ascertain if any such duties are currently in effect for their specific country of origin, as these duties can significantly increase import costs, sometimes reaching rates of 32.5% or higher.