HS 291440 Ketone-alcohols and ketone-aldehydes
Quick Answer: HS 291440 covers "Ketone-alcohols and ketone-aldehydes," which are organic chemical compounds possessing both ketone and alcohol functional groups, or ketone and aldehyde groups. A common example is 4-hydroxy-4-methylpentan-2-one (diacetone alcohol). These chemicals are often used as solvents, intermediates in chemical synthesis, or in the production of resins and coatings. Duty rates vary significantly by jurisdiction and specific product. For instance, the UK Trade Tariff shows rates like 4.00% and 0.00%, while the EU TARIC lists 5.50% and 0.00%. The US Harmonized Tariff Schedule includes rates such as 4% ad valorem, with many products eligible for "Free" duty under various trade agreements (e.g., A*, AU, CL), but also a 25% rate for certain items. Importers and customs brokers must verify the specific subheading and origin to determine the precise applicable duty and any preferential trade agreement eligibility.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914401000 | 4.00 % | — | — |
| 2914409010 | 0.00 % | — | — |
| 2914400000 | — | — | — |
| 2914409000 | 0.00 % | — | — |
| 2914409090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914401000 | 5.50 % | — | — |
| 2914409000 | 0.00 % | — | — |
| 2914400000 | — | — | — |
| 2914409010 | 0.00 % | — | — |
| 2914409090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2914401000 | 4% | Free (17 programs) | ["kg"] |
| 291440 | — | — | — |
| 2914404000 | 5.5% | Free (18 programs) | ["kg"] |
| 2914402000 | 5.5% | Free (17 programs) | ["kg"] |
| 2914406000 | Free | — | ["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 2914.40?
Imports of Ketone-alcohols and ketone-aldehydes 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 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 291440 cover?
This subheading covers ketone-alcohols and ketone-aldehydes, which are organic chemical compounds possessing both a ketone functional group and either an alcohol (hydroxyl) group or an aldehyde functional group within the same molecule. As defined by the World Customs Organization (WCO) Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and EU TARIC, this includes compounds like diacetone alcohol (4-hydroxy-4-methylpentan-2-one) and 4-hydroxy-4-methyl-2-pentanone. These are distinct chemical entities where the ketone, alcohol, or aldehyde functions are integral parts of the molecular structure, not merely mixtures or solutions of separate compounds.
What falls outside HS 291440?
The following products are excluded from HS 291440: compounds where the ketone, alcohol, or aldehyde functions are not present simultaneously within the same molecule. For instance, simple ketones without an alcohol or aldehyde group (e.g., acetone, cyclohexanone) are classified under other subheadings of 2914, such as 2914.11 or 2914.22. Similarly, simple alcohols (e.g., ethanol, isopropanol) fall under Heading 2905, and simple aldehydes (e.g., formaldehyde, acetaldehyde) are classified under Heading 2912. Polyketones, polyalcohols, or polyaldehydes that do not also possess the other specified functional groups are also excluded, as are cyclic ethers with alcohol or ketone functions, which are typically found in Heading 2932.
What are common classification mistakes for HS 291440?
A common error is misclassifying compounds that contain a ketone group alongside another functional group, but not specifically an alcohol or aldehyde. For example, a keto-acid would be classified under Heading 2918 (Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives), not 291440. Another mistake involves classifying mixtures of a ketone and an alcohol as a ketone-alcohol, rather than classifying the individual components if they are not chemically bonded. Proper application of General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, ensuring the compound precisely matches the subheading's description.
How should importers classify products under HS 291440?
The correct procedure for classifying products under HS 291440 involves a thorough chemical analysis to confirm the presence of both a ketone functional group and either an alcohol or an aldehyde group within the same molecule. Importers and customs brokers should obtain the Chemical Abstracts Service (CAS) number and the full chemical name, along with the molecular structure, from the manufacturer. This information should then be cross-referenced with the WCO Explanatory Notes for Heading 2914, the USITC HTSUS, and the EU TARIC to ensure precise alignment with the subheading's scope. If ambiguity exists, seeking a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK) is highly recommended to ensure compliance and mitigate potential penalties.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for products classified under HS 2914.40, 'Ketone-alcohols and ketone-aldehydes'?
The MFN (Most Favored Nation) import duty rates for HS 2914.40 vary significantly by importing country. For example, the United States applies a general MFN duty rate of 4.0% ad valorem. The European Union's TARIC database indicates a general MFN duty rate of 5.5% ad valorem. Other countries may have MFN rates such as 0.0% or 25% ad valorem. Importers should consult the specific customs tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule (HTSUS) or the EU TARIC, for the precise and current MFN duty rate applicable to their specific import.
Which preferential trade agreements offer duty-free or reduced rates for 'Ketone-alcohols and ketone-aldehydes' (HS 2914.40) when imported into the United States?
For imports into the United States under HS 2914.40, 'Ketone-alcohols and ketone-aldehydes' may qualify for duty-free entry or reduced rates under various Free Trade Agreements (FTAs) or preferential programs. Examples of such programs include: Australia (A*), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Additionally, certain developing countries may qualify for duty-free treatment under the Generalized System of Preferences (GSP), if applicable. To claim preferential duty rates, importers must ensure the goods meet the specific Rules of Origin requirements of the respective agreement and provide proper documentation, such as a Certificate of Origin.
What are the key classification criteria for distinguishing 'ketone-alcohols' and 'ketone-aldehydes' under HS 2914.40?
HS 2914.40 specifically covers 'ketone-alcohols and ketone-aldehydes'. The primary classification criterion is the presence of both a ketone functional group (C=O where the carbon is bonded to two other carbons) and either an alcohol functional group (-OH) or an aldehyde functional group (-CHO) within the same molecule. For example, diacetone alcohol (4-hydroxy-4-methylpentan-2-one) is a ketone-alcohol. Compounds containing only a ketone group (e.g., acetone) or only an alcohol group (e.g., ethanol) would be classified elsewhere within Chapter 29. Importers should reference the WCO Explanatory Notes for Chapter 29, specifically heading 29.14, for detailed guidance and examples to ensure accurate classification.
What specific documentation is typically required by customs authorities for the importation of chemicals classified under HS 2914.40?
For chemicals classified under HS 2914.40, 'Ketone-alcohols and ketone-aldehydes', standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, due to the chemical nature of these products, customs authorities often require a Safety Data Sheet (SDS) to assess potential hazards and regulatory compliance. If claiming preferential duty rates under a Free Trade Agreement, a valid Certificate of Origin (e.g., NAFTA/USMCA Certificate, KORUS FTA Certificate) is mandatory. Depending on the specific chemical and importing country, additional permits or licenses from regulatory bodies (e.g., EPA in the US, ECHA in the EU) may be necessary, especially if the substance is subject to chemical control regulations.