HS 291732 Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives
Quick Answer: HS 291732 encompasses terephthalic acid and its salts, crucial aromatic polycarboxylic acids primarily used in polyester production (e.g., PET bottles, fibers). This heading also covers anhydrides, halides, peroxides, peroxyacids, and derivatives of these compounds. For importers, the duty rates vary significantly: the UK applies a 6.00% ad valorem duty, while the EU levies 6.50% ad valorem. In the US, the general duty rate is 6.5% ad valorem, but specific preferential programs (e.g., A, AU, BH) offer duty-free entry. Importers should verify eligibility for these programs to optimize landed costs. Exporters should be aware of these varying tariff structures to accurately price products and manage compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2917320000 | 6.00 % | — | — |
| 2917320090 | 6.00 % | — | — |
| 2917320010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2917320000 | 6.50 % | — | — |
| 2917320010 | 6.50 % | — | — |
| 2917320090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2917320000 | 6.5% | 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 2917.32?
Imports of Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives 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 to Classify This HS Code?
What products does HS 291732 cover?
This subheading covers terephthalic acid and its salts, which are aromatic polycarboxylic acids. Specifically, it encompasses the acid itself, its anhydrides, halides, peroxides, peroxyacids, and their halogenated, sulphonated, nitrated, or nitrosated derivatives. As defined by the World Customs Organization's Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, this code is dedicated to this specific aromatic dicarboxylic acid, crucial for polymer production, distinguishing it from other phthalic isomers and their derivatives within Heading 2917.
What falls outside HS 291732?
The following products are excluded from HS 291732: other isomers of phthalic acid, such as orthophthalic acid (phthalic acid) and isophthalic acid, which are classified under HS 291739. Additionally, polymers of terephthalic acid, such as polyethylene terephthalate (PET) in primary forms, are classified in Chapter 39, specifically under headings like 390761 or 390769, depending on their viscosity or other characteristics. Esters of terephthalic acid, if not specifically provided for elsewhere as derivatives, might fall under other subheadings within 2917, or even Chapter 38 if they are mixtures or preparations.
What are common classification mistakes for HS 291732?
A common error is misclassifying other phthalic acid isomers, particularly isophthalic acid, under HS 291732 instead of the correct subheading 291739. This mistake often arises from a lack of precise chemical identification or an incomplete understanding of the specific isomer distinction within the "aromatic polycarboxylic acids" category. Another frequent error involves classifying polymers derived from terephthalic acid, such as PET chips or pellets, within Chapter 29, rather than correctly applying General Interpretative Rule (GRI) 3(b) or 6 to classify them in Chapter 39 as plastics in primary forms, which are distinct chemical products.
How should importers classify products under HS 291732?
The correct procedure for classifying products under HS 291732 involves first confirming the precise chemical identity of the substance as terephthalic acid or one of its specified derivatives (anhydrides, halides, peroxides, peroxyacids, or halogenated, sulphonated, nitrated, or nitrosated derivatives). Importers and customs brokers should obtain a detailed Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name and CAS number. This documentation is crucial to verify it is indeed terephthalic acid and not an isomer or a polymer, ensuring compliance with the WCO HS Explanatory Notes and national tariff schedules like the HTSUS or EU TARIC.
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 2917.32 in major markets?
For products classified under HS 2917.32, which covers 'Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives', the MFN duty rates can vary significantly by importing country. For example, the United States applies a general MFN duty rate of 6.5% ad valorem for many subheadings within 2917.32, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database often shows an MFN duty rate of 6.5% ad valorem for these products. Importers should consult the specific tariff schedule of the destination country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the precise and current MFN rate applicable to their specific product and origin.
Are there any preferential duty rates available for HS 2917.32 under common Free Trade Agreements (FTAs) or special programs?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are often available for HS 2917.32 under various Free Trade Agreements (FTAs) and special trade programs, provided the goods meet the respective Rules of Origin. For imports into the United States, products from countries like 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 duty-free entry under their respective FTAs. Similarly, the Generalized System of Preferences (GSP) or other agreements might offer reduced or free rates for eligible developing countries. Importers must ensure they have valid Certificates of Origin or other required documentation to claim these preferential rates. Always verify eligibility and documentation requirements with the relevant customs authority or trade agreement text.
What are the key classification criteria for correctly assigning a product to HS 2917.32, and what common pitfalls should be avoided?
The primary classification criterion for HS 2917.32 is that the product must be an 'aromatic polycarboxylic acid', an 'anhydride', 'halide', 'peroxide', 'peroxyacid', or a 'derivative' thereof. This heading specifically covers compounds with more than one carboxylic acid functional group (-COOH) attached to an aromatic ring system (e.g., phthalic acid, isophthalic acid, terephthalic acid, and their derivatives). Common pitfalls include misclassifying: 1) Monocarboxylic aromatic acids (e.g., benzoic acid), which belong to HS 2916.31. 2) Cyclic anhydrides of dicarboxylic acids that are not aromatic (e.g., succinic anhydride), which fall under HS 2917.19. 3) Polymers of these acids, which are typically classified in Chapter 39. Importers should refer to the Explanatory Notes to the Harmonized System for Chapter 29 and specifically for heading 29.17 for detailed guidance and examples to ensure accurate classification.
What specific documentation is typically required by customs authorities when importing goods under HS 2917.32?
When importing goods under HS 2917.32, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. For chemical products, additional documentation is often crucial: 1. Safety Data Sheet (SDS/MSDS): Essential for identifying the chemical composition, hazards, and proper handling, which aids customs in classification and regulatory compliance. 2. Certificate of Analysis (CoA): Verifies the purity, concentration, and other specifications of the chemical, confirming it matches the declared product. 3. Certificate of Origin: Crucial for claiming preferential duty rates under FTAs or other trade programs. 4. Import Licenses or Permits: Depending on the specific chemical and importing country's regulations, certain substances may require pre-approval or licenses from chemical control agencies (e.g., EPA in the US, ECHA in the EU). Importers should confirm all specific requirements with the customs authority of the destination country prior to shipment.