HS 291423 Ionones and methylionones
Quick Answer: HS code 291423 specifically covers "Ionones and methylionones," which are synthetic organic compounds primarily used as fragrance ingredients in perfumes, cosmetics, and flavorings. These ketones are valued for their violet-like aroma. For imports into the UK, the Most Favoured Nation (MFN) duty rate is 4.00% ad valorem. The European Union applies an MFN duty rate of 5.50% ad valorem. In the United States, the MFN duty rate is 5.5% ad valorem, with significant preferential duty treatment (Free) available under various Free Trade Agreements (FTAs) for imports from countries such as Australia, Korea, and Mexico. Importers should verify origin to leverage these preferential rates. Conversely, a prohibitive 45% duty rate applies to products from non-MFN countries.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914230000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914230000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914230000 | 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 2914.23?
Imports of Ionones and methylionones 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 291423 cover?
This subheading covers ionones and methylionones, which are cyclic ketones primarily used in the fragrance and flavor industries. These compounds are characterized by their distinct violet-like aroma and are crucial ingredients in perfumes, cosmetics, and food flavorings. The scope is precisely defined by the Harmonized System Nomenclature, specifically Chapter 29, which covers organic chemicals. Both the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with the WCO's interpretation, classifying these specific chemical structures under this subheading, distinguishing them from other cyclic ketones or related aromatic compounds based on their molecular composition and functional groups.
What falls outside HS 291423?
The following products are excluded from HS 291423: other cyclic ketones not specifically identified as ionones or methylionones, which would typically fall under other subheadings within 2914, such as 2914.29 for "Other cyclic ketones." For example, cyclohexanone, a common industrial solvent, is classified under 2914.22, not 2914.23. Additionally, mixtures of ionones or methylionones with other substances, if the character of the mixture is imparted by the other substance, or if they are prepared as perfumery, cosmetic or toiletry preparations, would be classified elsewhere, potentially in Chapter 33, depending on their composition and intended use, as per Section VI, Note 1(a) to Chapter 29.
What are common classification mistakes for HS 291423?
A common error is misclassifying mixtures containing ionones or methylionones. Importers sometimes incorrectly classify a product under 2914.23 when it is, in fact, a perfumery compound or a prepared flavoring, which should be classified under Chapter 33 or 2106, respectively, according to General Interpretive Rule (GRI) 3(b) and the Chapter Notes. Another frequent mistake involves confusing ionones and methylionones with other structurally similar cyclic ketones or aromatic compounds that do not meet the precise chemical definition for this subheading, leading to incorrect duty rates and potential compliance issues. Careful analysis of the chemical structure and purity is essential to avoid these errors.
How should importers classify products under HS 291423?
The correct procedure for classifying products under HS 291423 involves several critical steps. First, importers and customs brokers must verify the exact chemical name and structure of the product, ensuring it precisely matches the definitions of ionones or methylionones as per the WCO Harmonized System Explanatory Notes for Heading 2914. A Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer is crucial for this verification. Second, confirm the product's purity; if it is a mixture, assess whether the ionone or methylionone imparts the essential character, or if it constitutes a prepared product for specific end-uses (e.g., perfumery). Finally, cross-reference with the official USITC HTS or EU TARIC system to confirm the national tariff line and associated duty rates, ensuring compliance with all applicable trade regulations.
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2914.23 (Ionones and methylionones) in key markets, and what preferential rates are available?
The MFN (Most Favored Nation) import duty rates for HS code 2914.23 vary by importing country. For example, the United States applies an MFN duty rate of 4.0% ad valorem. The European Union (EU TARIC) generally applies an MFN duty rate of 5.5% ad valorem. The United Kingdom Trade Tariff also lists an MFN duty rate of 5.5% ad valorem.
Preferential duty rates are available under various free trade agreements. For imports into the United States, 'Free' duty is applicable for goods originating 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 respective trade agreements (e.g., KRTPA, AUFTA). Importers must ensure they meet the specific Rules of Origin criteria of the applicable trade agreement and provide proper documentation, such as a Certificate of Origin, to claim these preferential rates.
What are the key classification criteria for distinguishing 'Ionones and methylionones' under HS 2914.23, and what are common misclassification pitfalls?
HS code 2914.23 specifically covers 'Ionones and methylionones.' These are cyclic ketones, often used in perfumery and flavor industries. The primary classification criterion is the chemical structure, identifying the presence of the ionone or methylionone functional group. This falls under Chapter 29 of the Harmonized System, which covers 'Organic chemicals,' and specifically under subheading 2914 for 'Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.'
Common misclassification pitfalls include confusing these specific ketones with other cyclic ketones or related aromatic compounds found elsewhere in Chapter 29, or with mixtures and preparations (which might fall under Chapter 33 for essential oils, perfumery, cosmetic or toilet preparations, or Chapter 38 for miscellaneous chemical products) if the product is not a pure, unmixed chemical. Importers should refer to the WCO Explanatory Notes for Chapter 29 and ensure the chemical name, CAS number, and purity align with the definition of ionones and methylionones to avoid incorrect classification.
What specific documentation is required by customs authorities for the importation of chemicals classified under HS 2914.23?
For the importation of chemicals under HS 2914.23, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, due to the chemical nature of the product, importers should be prepared to provide a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) to customs authorities upon request. This document provides crucial information regarding the chemical's properties, hazards, and safe handling procedures.
To claim preferential duty rates under free trade agreements (e.g., for 'Free' duty as seen in the US for goods from Australia, Korea, etc.), a valid Certificate of Origin or an origin declaration (depending on the specific agreement and value thresholds) is mandatory. Importers should also verify any specific national chemical import regulations or registration requirements that may apply in the destination country, although ionones and methylionones are generally well-established in trade.
How do major trade agreements, such as the USMCA or EU-UK Trade and Cooperation Agreement, impact the duty rates for HS 2914.23?
Major trade agreements significantly impact the duty rates for HS 2914.23 by often providing preferential, typically 'Free,' duty treatment for originating goods. For instance, while the United States applies an MFN rate of 4.0% ad valorem, goods originating from Mexico or Canada under the United States-Mexico-Canada Agreement (USMCA) would generally enter the U.S. duty-free, provided they meet the USMCA Rules of Origin. Similarly, for trade between the EU and the UK, under the EU-UK Trade and Cooperation Agreement (TCA), originating ionones and methylionones would generally be eligible for 'Free' duty, avoiding the MFN rate of 5.5% ad valorem that might otherwise apply.
Importers must understand and comply with the specific Rules of Origin for each agreement, which dictate what constitutes an 'originating' good. This often involves criteria related to the percentage of local content, specific manufacturing processes, or change in tariff classification. Proper documentation, such as an origin declaration or certificate, is essential to claim these benefits.