HS 291614 Esters of methacrylic acid
Quick Answer: HS 2916.14 covers "Esters of methacrylic acid," a category of organic chemical compounds primarily used as monomers in the production of polymers, resins, and plastics. Common examples include methyl methacrylate (MMA), ethyl methacrylate, and butyl methacrylate, which are crucial in manufacturing acrylic sheets, coatings, adhesives, and dental materials. Importers and exporters should note varying duty rates. In the UK, the Most Favoured Nation (MFN) duty rate is generally 6.00% ad valorem. The EU applies an MFN rate of 6.50% ad valorem. The US tariff schedule shows more variation, with MFN rates ranging from Free to 3.7% ad valorem, though specific products like MMA can be subject to Section 301 duties, currently at 25% for goods of Chinese origin. Accurate classification and origin determination are critical to avoid compliance issues and unexpected costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2916140010 | 6.00 % | — | — |
| 2916140050 | 6.00 % | — | — |
| 2916140000 | 6.00 % | — | — |
| 2916140040 | 6.00 % | — | — |
| 2916140090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2916140000 | 6.50 % | — | — |
| 2916140010 | 6.50 % | — | — |
| 2916140090 | 6.50 % | — | — |
| 2916140040 | 6.50 % | — | — |
| 2916140050 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 291614 | — | — | — |
| 2916141000 | Free | — | ["kg"] |
| 29161420 | 3.7% | Free (17 programs) | — |
| 2916142010 | — | — | ["kg"] |
| 2916142020 | — | — | ["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 2916.14?
Imports of Esters of methacrylic 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 291614 cover?
This subheading covers esters of methacrylic acid, which are organic chemical compounds derived from methacrylic acid where the acidic hydrogen atom is replaced by an organic group. These are typically used as monomers in the production of polymers and resins, finding applications in coatings, adhesives, and plastics. The WCO Harmonized System Nomenclature specifically identifies "Esters of methacrylic acid" under subheading 2916.14, aligning with the definitions found in the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system, which both precisely mirror this description for tariff and statistical purposes, ensuring global consistency in classification for these specific chemical derivatives.
What falls outside HS 291614?
The following products are excluded from HS 291614: methacrylic acid itself (classified under 2916.13), salts of methacrylic acid (also 2916.13), and polymers of methacrylic acid esters (typically classified in Chapter 39, for example, poly(methyl methacrylate) under 3906.10). Additionally, mixtures containing esters of methacrylic acid, but where the esters are not the predominant component or where the mixture has a specific function that dictates classification elsewhere (e.g., certain prepared glues or paints), would be excluded. For instance, a prepared paint containing methyl methacrylate as a solvent or binder would be classified in Chapter 32, not under 2916.14.
What are common classification mistakes for HS 291614?
A common error is misclassifying methacrylic acid itself or its salts under 2916.14 instead of 2916.13. Another frequent mistake involves classifying polymers or copolymers derived from methacrylic acid esters within Chapter 29, rather than correctly placing them in Chapter 39, based on General Interpretative Rule (GRI) 3(a) or 3(b) if they are mixtures, or GRI 1 and Section VI Note 1(a) which states that products of Chapter 29 are generally distinct chemical compounds. Importers sometimes overlook the "ester" specificity, leading to incorrect classification of the acid or its salts, or fail to recognize that once polymerization occurs, the product transitions from a monomer (Chapter 29) to a plastic (Chapter 39).
How should importers classify products under HS 291614?
The correct procedure for classifying products under HS 291614 involves first verifying that the product is indeed an ester of methacrylic acid, not the acid itself, a salt, or a polymer. Importers and customs brokers should consult the chemical name and structure, ensuring it aligns with the definition of an ester. Reviewing the Certificate of Analysis (CoA) or Safety Data Sheet (SDS) is crucial to confirm the precise chemical identity and purity. Application of General Interpretative Rule 1 is paramount, ensuring the product meets the exact text of subheading 2916.14. If the product is a mixture, further analysis under GRI 3 may be necessary, but for pure esters of methacrylic acid, 2916.14 is the definitive classification.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2916.14 ('Esters of methacrylic acid') in major markets, and are there any significant variations?
The MFN import duty rates for HS 2916.14 can vary by importing country. For example, the general MFN duty rate in the United States (under the Harmonized Tariff Schedule of the United States, HTSUS) is 3.7% ad valorem. In the European Union (EU TARIC), the MFN duty rate is typically 6.50% ad valorem. For the United Kingdom (UK Global Tariff), the MFN duty rate is also 6.50% ad valorem. Importers should always verify the specific duty rate applicable to their destination country using the official tariff database (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff).
What are the key classification criteria for 'Esters of methacrylic acid' under HS 2916.14, and what are common misclassification pitfalls?
HS 2916.14 specifically covers 'Esters of methacrylic acid'. The primary classification criterion is the chemical structure: the product must be an ester derived from methacrylic acid. This sub-heading is part of Chapter 29, which covers 'Organic chemicals'. Common misclassification pitfalls include confusing these esters with methacrylic acid itself (which falls under 2916.13) or with polymers of methacrylic acid esters (which would typically fall under Chapter 39, 'Plastics and articles thereof'). Accurate classification requires precise chemical identification and understanding of the product's primary function and chemical composition, as per the Explanatory Notes to the Harmonized System (WCO).
Which major free trade agreements (FTAs) or preferential trade programs offer reduced or duty-free entry for 'Esters of methacrylic acid' (HS 2916.14), and what are the general requirements to claim these benefits?
Many trade agreements offer preferential duty rates for HS 2916.14. For instance, under the United States-Mexico-Canada Agreement (USMCA), 'Esters of methacrylic acid' originating in Mexico or Canada generally enter the U.S. duty-free. Similarly, within the EU's network of FTAs, or the UK's independent FTAs, preferential rates (often 0% ad valorem) may apply to originating goods. To claim preferential treatment, goods must meet the specific Rules of Origin (ROO) outlined in the respective agreement. This typically involves demonstrating that the product was wholly obtained or underwent sufficient processing/transformation within the free trade area. Importers must obtain a valid Certificate of Origin or equivalent declaration from the exporter to substantiate the claim.
What specific documentation is typically required by customs authorities for the import of 'Esters of methacrylic acid' under HS 2916.14, beyond standard shipping documents?
Beyond standard shipping documents such as the commercial invoice, packing list, and bill of lading/air waybill, importers of 'Esters of methacrylic acid' (HS 2916.14) may need to provide additional documentation. A Certificate of Analysis (CoA) or product specification sheet is often crucial to verify the chemical identity and purity, supporting the HS classification. If claiming preferential duty rates under a free trade agreement, a Certificate of Origin or origin declaration is mandatory. Depending on the country and specific end-use, importers might also need to comply with chemical control regulations (e.g., TSCA in the U.S., REACH in the EU/UK) and may require import permits or declarations related to these regulations, though these are typically managed by the importer prior to shipment.