HS 291634 Phenylacetic acid and its salts

What products does HS 291634 cover?

This subheading covers phenylacetic acid and its salts, as explicitly defined within the Harmonized System (HS) Nomenclature under Chapter 29, Heading 2916, which encompasses unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids, and their halogenated, sulfonated, nitrated, or nitrosated derivatives. Phenylacetic acid (C8H8O2) is an organic compound featuring a phenyl group attached to an acetic acid moiety, widely used in the synthesis of pharmaceuticals, fragrances, and penicillin precursors. Its salts, such as sodium phenylacetate, are also included, provided they retain the chemical identity and structure derived from phenylacetic acid, consistent with the interpretive notes of the World Customs Organization (WCO) and the definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC.

What falls outside HS 291634?

The following products are excluded from HS 291634: esters of phenylacetic acid, which are specifically classified under HS 2918.99 as other carboxylic acids with additional oxygen function and their derivatives, or potentially under other headings if they possess further functional groups that confer a more specific classification. Derivatives of phenylacetic acid that are not salts, such as amides or nitriles, are also excluded and would be classified elsewhere in Chapter 29 based on their specific chemical structure and functional groups. For instance, phenylacetamide would fall under HS 2924.29 as other cyclic amides. Additionally, mixtures containing phenylacetic acid where the acid is not the predominant component or where the mixture constitutes a preparation for a specific use (e.g., a finished pharmaceutical product) would typically be classified under other headings or chapters, often Chapter 30 or 38, according to the General Rules of Interpretation (GRIs).

What are common classification mistakes for HS 291634?

A common error is misclassifying esters of phenylacetic acid, such as methyl phenylacetate or ethyl phenylacetate, under HS 291634. These compounds are distinct chemical entities and are correctly classified under HS 2918.99. Another frequent mistake involves products that are preparations or mixtures where phenylacetic acid is present but not in its pure form or as a simple salt, leading to incorrect classification under this subheading when a more specific heading for mixtures or preparations (e.g., Chapter 38 for miscellaneous chemical products or Chapter 30 for pharmaceutical products) might apply based on GRI 3(b). Importers sometimes overlook the "salts" aspect, attempting to classify other derivatives, like amides or nitriles, which are structurally different and belong to other functional group headings within Chapter 29, such as HS 2924 or HS 2926, respectively.

How should importers classify products under HS 291634?

The correct procedure for classifying products under HS 291634 involves a meticulous review of the product's chemical name, CAS number, and molecular structure to confirm it is precisely phenylacetic acid or one of its direct salts. Importers and customs brokers should first consult the General Rules of Interpretation (GRIs), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Verification against the WCO Explanatory Notes for Chapter 29 and Heading 2916 is crucial to ensure the product meets the specific chemical definition. For the United States, cross-referencing with the USITC HTS and its chemical appendix, along with any relevant binding rulings, is essential. Similarly, for the EU, checking the TARIC database and any applicable ECJ rulings or classification regulations will provide definitive guidance. If the product is a mixture or preparation, GRIs 3(a) or 3(b) must be applied to determine the most appropriate heading based on essential character or specific use.