HS 291431 Aromatic ketones without other oxygen function
Quick Answer: HS code 2914.31 covers aromatic ketones that do not contain any other oxygen-bearing functional groups. In simpler terms, this includes organic chemical compounds characterized by a carbonyl group (C=O) directly attached to two carbon atoms, where at least one of those carbon atoms is part of an aromatic ring structure, and no other oxygen functions (like hydroxyl or ether groups) are present. A common example is acetophenone. For importers and exporters, understanding the duty rates is crucial. The UK applies a 4.00% ad valorem duty. The EU TARIC system shows a 5.50% ad valorem rate. In the US, the Most Favored Nation (MFN) duty is 5.5% ad valorem, but significant preferential duty treatment exists, including "Free" rates under various Free Trade Agreements (e.g., A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Importers should verify eligibility for these preferential rates to optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914310000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914310000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914310000 | 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 2914.31?
Imports of Aromatic ketones 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, 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 291431 cover?
This subheading covers aromatic ketones that do not possess any other oxygen-containing functional groups beyond the carbonyl group characteristic of a ketone. Specifically, the WCO Harmonized System Nomenclature for Heading 2914 defines "ketones and quinones, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated or nitrosated derivatives." Subheading 2914.31 specifically isolates "Phenylacetone (phenylpropan-2-one)." This means the chemical structure must feature an aromatic ring directly or indirectly attached to the carbonyl group, and the only oxygen present in the molecule must be part of that ketone functional group. Examples include phenylacetone itself, a well-defined chemical compound.
What falls outside HS 291431?
The following products are excluded from HS 291431: aromatic ketones that possess additional oxygen functions, such as hydroxyl groups (making them keto-alcohols or phenolic ketones), ether linkages, or carboxylic acid groups. For instance, vanillin (4-hydroxy-3-methoxybenzaldehyde), despite having an aromatic ring and a carbonyl group, is excluded because it contains both a hydroxyl and an ether group, classifying it under a different subheading, typically 2912.42. Similarly, salicylic acid, which has both a carboxylic acid and a hydroxyl group, would be excluded. Aromatic ketones with non-oxygen functional groups like halogens, nitro groups, or sulfonyl groups are also excluded if they are not specifically phenylacetone, as the "without other oxygen function" clause is critical here.
What are common classification mistakes for HS 291431?
A common error is misclassifying aromatic ketones that contain additional oxygen functions, such as hydroxyl or ether groups, under 291431. Importers might overlook the crucial phrase "without other oxygen function," leading to incorrect classification. For example, an aromatic ketone with an attached hydroxyl group, making it a keto-alcohol, should be classified under a more specific subheading if available, or potentially under 2914.50 ("Ketones and quinones, with other oxygen function"). Another mistake is classifying derivatives of phenylacetone that have undergone further chemical modification, adding other oxygen functions, under this subheading. General Interpretative Rule (GRI) 1 emphasizes that classification is determined according to the terms of the headings and any relative section or chapter notes, which clearly define the scope of "without other oxygen function."
How should importers classify products under HS 291431?
The correct procedure for classifying products under HS 291431 involves a thorough chemical analysis of the substance to confirm its exact molecular structure. Importers and customs brokers must verify that the product is indeed phenylacetone (phenylpropan-2-one) and that it contains no other oxygen-bearing functional groups beyond the ketone carbonyl. This often requires reviewing the Certificate of Analysis (CoA) or Safety Data Sheet (SDS) provided by the manufacturer. If the chemical name is not explicitly "Phenylacetone," a detailed chemical structure diagram should be obtained and cross-referenced with the WCO Explanatory Notes for Heading 2914. Any ambiguity regarding additional oxygen functions necessitates consulting a chemical expert or seeking a binding ruling from the relevant customs authority (e.g., US Customs and Border Protection or EU national customs) to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for products classified under HS 2914.31, 'Aromatic ketones without other oxygen function'?
The MFN (Most Favored Nation) duty rates for HS 2914.31 can vary significantly by importing country. For example, the United States generally applies an MFN duty rate of 4.0% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 5.5% ad valorem. The United Kingdom Global Tariff also lists a 5.5% ad valorem MFN rate. Some countries may have higher or more complex rates; for instance, a hypothetical rate could be 15.4¢/kg + 58% ad valorem, though specific rates must always be verified against the importing country's current tariff schedule. Importers should consult the official tariff database of the destination country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most accurate and up-to-date information.
Which preferential trade agreements offer duty-free treatment for 'Aromatic ketones without other oxygen function' (HS 2914.31) when imported into the United States?
For imports into the United States, HS 2914.31 can qualify for duty-free treatment under several preferential trade agreements and programs, provided all rules of origin requirements are met. Examples of such agreements include: Australia Free Trade Agreement (AU), Bahrain Free Trade Agreement (BH), Chile Free Trade Agreement (CL), Colombia Trade Promotion Agreement (CO), Dominican Republic-Central America Free Trade Agreement (D) for certain member countries, Israel Free Trade Agreement (IL), Jordan Free Trade Agreement (JO), Korea Free Trade Agreement (KR), Morocco Free Trade Agreement (MA), Oman Free Trade Agreement (OM), Panama Trade Promotion Agreement (PA), Peru Trade Promotion Agreement (PE), and Singapore Free Trade Agreement (SG). Importers must ensure they have the necessary documentation, such as a certificate of origin, to claim these preferential rates.
What are the key classification criteria for determining if a chemical product falls under HS 2914.31, 'Aromatic ketones without other oxygen function'?
Classification under HS 2914.31 requires a precise understanding of the chemical structure. The primary criteria are: 1) The compound must be a ketone, meaning it contains a carbonyl group (C=O) bonded to two carbon atoms. 2) It must be 'aromatic,' indicating the presence of one or more benzene rings or other aromatic systems within its structure. 3) Crucially, it must be 'without other oxygen function.' This means the molecule should not contain other oxygen-bearing functional groups such as hydroxyl (-OH, making it an alcohol or phenol), carboxyl (-COOH, making it a carboxylic acid), ether (-O-), ester (-COO-), or aldehyde (-CHO) groups. The presence of any other oxygen function would typically lead to classification in a different subheading or heading within Chapter 29. WCO Explanatory Notes for Chapter 29 provide detailed guidance on the scope of 'oxygen function' and 'aromatic' definitions.
What specific documentation is required to import products classified under HS 2914.31, particularly when claiming preferential duty rates?
Beyond standard import documentation such as the commercial invoice, packing list, and bill of lading/air waybill, importing products under HS 2914.31, especially when claiming preferential duty rates, requires specific documents. To claim a preferential duty rate under a Free Trade Agreement (FTA), a valid Certificate of Origin or an origin declaration is essential. This document certifies that the goods meet the rules of origin criteria of the respective FTA. For chemical products, a Safety Data Sheet (SDS) and a Certificate of Analysis (CoA) are often required by customs or other regulatory agencies to verify the product's identity, purity, and safety characteristics. Depending on the specific chemical and its end-use, additional permits or licenses from environmental, health, or chemical control authorities may also be necessary in the importing country.