HS 291531 Esters of acetic acid
Quick Answer: HS code 291531 specifically covers "Ethyl acetate," a widely used ester of acetic acid. This colorless liquid is crucial in various industries, serving as a solvent for lacquers, varnishes, and glues, and as a flavor enhancer in food and beverages. Importers and customs brokers should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU's TARIC system shows a 5.50% ad valorem rate. In the US, the general duty rate is 3.7% ad valorem, though many countries benefit from duty-free treatment under various trade agreements (e.g., A, AU, CL, KR, SG). Understanding these specific rates and potential preferential trade agreements is essential for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915310000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915310000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2915310000 | 3.7% | 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 2915.31?
Imports of Esters of acetic acid 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 291531 cover?
This subheading covers saturated acyclic monocarboxylic acids, specifically esters of acetic acid. According to the Harmonized System Nomenclature Explanatory Notes (ENs) for Heading 2915, this includes various esters derived from acetic acid, such as ethyl acetate, butyl acetate, and isobutyl acetate, which are widely used as solvents in paints, coatings, and adhesives. These chemical compounds are characterized by the ester functional group formed from acetic acid and an alcohol, falling precisely within the scope defined by the World Customs Organization (WCO) and reflected in national tariffs like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system.
What falls outside HS 291531?
The following products are excluded from HS 291531: esters of formic acid (e.g., ethyl formate), which are classified under HS 291513, and esters of other saturated acyclic monocarboxylic acids, such as propionic acid esters (e.g., ethyl propionate), which fall under HS 291550. Additionally, esters of unsaturated acyclic monocarboxylic acids, like vinyl acetate, are excluded and classified under HS 291612. Preparations containing these esters, where the ester is not the sole or principal constituent and the preparation is not a pure chemical, would typically be classified under other chapters, such as Chapter 32 for paints or Chapter 38 for prepared solvents, based on their function and composition.
What are common classification mistakes for HS 291531?
A common error is misclassifying mixed esters or preparations containing esters of acetic acid. For instance, a mixture where ethyl acetate is present but not the predominant component, or where it is combined with other solvents to form a specific industrial preparation, should not automatically default to 291531. General Interpretative Rule (GRI) 3(b) would apply, requiring classification by the component that gives the mixture its essential character. Another mistake involves confusing esters of acetic acid with the acid itself (acetic acid, HS 291521) or its salts (e.g., sodium acetate, HS 291529), which are distinct chemical forms with different classifications.
How should importers classify products under HS 291531?
The correct procedure for classifying products under HS 291531 involves several steps. First, verify that the product is indeed an ester of acetic acid, confirming its chemical name and structure against the WCO HS Nomenclature and Explanatory Notes for Heading 2915. Obtain the Safety Data Sheet (SDS) or Certificate of Analysis (CoA) to confirm the precise chemical identity and purity. Ensure the product is not a mixture or preparation where the acetic acid ester is not the essential character. For US imports, consult the USITC HTS and any relevant Customs Rulings. For EU imports, refer to the EU TARIC database and binding tariff information (BTI) decisions. When in doubt, seek 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 HS Code 2915.31 'Esters of acetic acid' in key markets, and how do preferential rates apply?
The MFN (Most Favored Nation) duty rates for HS 2915.31 vary significantly by importing country. For example, the United States generally applies an MFN duty rate of 3.7% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates an MFN duty rate of 5.50% ad valorem for many esters of acetic acid under this heading. The UK Global Tariff also lists a 5.50% ad valorem MFN rate. However, many preferential trade agreements offer duty-free entry. For instance, imports into the US from countries with which it has Free Trade Agreements (FTAs) 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) may qualify for a 'Free' duty rate, provided all rules of origin requirements are met. Importers should consult the specific country's tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) and the relevant trade agreement's rules of origin to determine eligibility for preferential treatment.
What are the key classification criteria for 'Esters of acetic acid' under HS 2915.31, and what distinguishes it from other ester classifications?
HS 2915.31 specifically covers 'Esters of acetic acid'. The primary classification criterion is the chemical structure: the product must be an ester derived from acetic acid (CH3COOH). This means the 'acid part' of the ester molecule must originate from acetic acid. This heading is part of Chapter 29, which covers 'Organic chemicals'. It is crucial to distinguish these from esters of other organic acids, which would fall under different subheadings (e.g., esters of formic acid under 2915.13, or esters of other saturated acyclic monocarboxylic acids under 2915.90). For example, ethyl acetate (an ester of acetic acid and ethanol) is a prime example classified here. Importers and customs brokers must ensure that the chemical name and CAS (Chemical Abstracts Service) number accurately reflect an ester of acetic acid to ensure correct classification. WCO Explanatory Notes for Chapter 29 provide further guidance on the scope of organic chemical classification.
What documentation is typically required for importing products classified under HS 2915.31, especially when claiming preferential duty rates?
Standard import documentation for HS 2915.31 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. For chemical products, a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) may also be requested by customs authorities to verify the chemical identity, purity, and composition. When claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin (CoO) or an origin declaration is mandatory. This document certifies that the goods meet the specific rules of origin criteria outlined in the respective trade agreement. Failure to provide a valid CoO or origin declaration will result in the application of the higher MFN duty rate. Importers should also be prepared to provide detailed product specifications and chemical formulas if requested by customs to support the classification.
Which major trade agreements offer duty-free or reduced rates for 'Esters of acetic acid' (HS 2915.31), and what are the implications for sourcing strategies?
Numerous major trade agreements provide preferential duty treatment for HS 2915.31. For imports into the United States, agreements such as the USMCA (United States-Mexico-Canada Agreement), KORUS FTA (Korea-US FTA), CAFTA-DR (Dominican Republic-Central America FTA), and various bilateral FTAs (e.g., with Australia, Singapore, Chile) typically grant duty-free access. In the European Union, the Generalised Scheme of Preferences (GSP) offers reduced or zero duties for goods from developing countries, and various EU FTAs (e.g., with Japan, Canada, UK) also provide preferential rates. Similarly, the UK's independent trade agreements offer similar benefits. The implication for sourcing strategies is significant: by sourcing 'Esters of acetic acid' from countries party to these agreements and ensuring compliance with rules of origin, importers can achieve substantial cost savings by avoiding MFN duties of 3.7% (US), 5.50% (EU/UK), or higher. This incentivizes supply chain optimization to leverage these trade benefits, requiring careful verification of supplier origin capabilities and documentation.