HS 291532 Vinyl acetate

For imports into the United States, the Most Favored Nation (MFN) duty rate for Vinyl Acetate under HTSUS subheading 2915.32.00.00 is 4.0% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). However, many preferential trade agreements offer duty-free treatment. Importers may claim a 'Free' rate if the goods originate from countries with which the U.S. has a Free Trade Agreement (FTA), 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). It is crucial to ensure compliance with the specific Rules of Origin for each respective FTA to qualify for preferential treatment. For example, under the USMCA (D, E, S), goods originating from Canada or Mexico are also eligible for duty-free entry.

HS code 2915.32 specifically covers 'Vinyl acetate'. This classification falls under Chapter 29 of the Harmonized System, which is dedicated to 'Organic chemicals', and more precisely under heading 29.15 for 'Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives'. The key criterion for classification here is the specific chemical structure: it must be the ester of acetic acid and vinyl alcohol (though vinyl alcohol itself is unstable, it's understood in the context of its derivatives). It is critical to distinguish vinyl acetate from other esters of acetic acid (e.g., ethyl acetate, butyl acetate) or other vinyl esters, which are classified under different subheadings within 29.15 or other headings. Importers should always provide a detailed chemical description, CAS number, and purity analysis to ensure accurate classification, referencing the WCO Explanatory Notes for Chapter 29.

When importing Vinyl Acetate (HS 2915.32), standard customs documentation such as a commercial invoice, packing list, and bill of lading/air waybill is always required. Beyond these, due to its nature as a chemical, additional documentation is often necessary for regulatory compliance. This typically includes a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) providing information on hazards, handling, and emergency procedures. Depending on the country of import, compliance with chemical control laws (e.g., TSCA in the U.S., REACH in the EU, UK REACH in the UK) may necessitate specific declarations, certifications, or pre-market notifications. Importers should verify national chemical inventory listings and any import permit requirements prior to shipment. For example, in the EU, importers must ensure compliance with REACH regulations, which may involve registration or exemption.

For imports into the European Union, the EU TARIC database indicates a Common Customs Tariff (CCT) duty rate of 5.5% ad valorem for Vinyl Acetate (CN code 2915 32 00). However, similar to the U.S., preferential rates, including duty-free treatment, are available under various EU trade agreements (e.g., GSP, FTAs with countries like Chile, Korea, Singapore). Importers must verify the specific origin and agreement. For the United Kingdom, following Brexit, the UK Global Tariff (UKGT) generally applies a 3.8% ad valorem duty rate for HS 2915 32 00. Both the EU and UK tariffs also offer preferential rates under their respective trade agreements. It is critical to check for any applicable anti-dumping or countervailing duties (AD/CVD) on Vinyl Acetate. While there are no current AD/CVD measures on Vinyl Acetate from major producing countries in the EU or UK, these measures can be imposed or revised, potentially leading to significantly higher duties (e.g., the historical 52% mentioned in some contexts, though not currently active for this product in these regions). Importers should consult the latest official TARIC and UK Trade Tariff databases for real-time information on AD/CVD measures.