HS 291735 Phthalic anhydride

What products does HS 291735 cover?

This subheading covers phthalic anhydride, which is the anhydride of phthalic acid. It is a white crystalline compound with the chemical formula C8H4O3, primarily used as a chemical intermediate in the production of plasticizers, unsaturated polyester resins, and alkyd resins. According to the Harmonized System Nomenclature issued by the World Customs Organization (WCO), and reflected in both the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC database, this specific chemical compound, in its pure or commercially pure form, falls squarely within this classification. Its primary characteristic is the cyclic anhydride structure derived from o-phthalic acid.

What falls outside HS 291735?

The following products are excluded from HS 291735: phthalic acid itself (classified under HS 2917.39), other anhydrides of polycarboxylic acids, and derivatives of phthalic anhydride that have undergone further chemical transformation, such as esters or salts. For instance, dioctyl phthalate, a common plasticizer derived from phthalic anhydride, would be classified under HS 2917.34, as it is an ester of phthalic acid. Similarly, mixtures where phthalic anhydride is not the predominant component or where it is combined with other substances that alter its fundamental character would be classified elsewhere, often under headings for mixtures or preparations.

What are common classification mistakes for HS 291735?

A common error is misclassifying derivatives or precursors of phthalic anhydride, such as phthalic acid or its esters, under this subheading. Importers sometimes confuse the anhydride with the acid or its various ester forms, leading to incorrect duty assessments and potential penalties. Another mistake involves classifying mixtures containing phthalic anhydride under this code when the mixture's essential character is imparted by another component, violating General Interpretative Rule (GRI) 3(b). Accurate classification requires a precise understanding of the chemical structure and the application of GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

How should importers classify products under HS 291735?

The correct procedure for classifying products under HS 291735 involves first confirming the chemical identity of the product as pure or commercially pure phthalic anhydride (C8H4O3). Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer to verify the chemical name, CAS number (85-44-9), and purity. Next, consult the General Interpretative Rules (GRI), particularly GRI 1, to ensure the product precisely matches the heading and subheading text. If there is any doubt regarding purity or the presence of other components, consider whether the product's essential character is still that of phthalic anhydride, or if it constitutes a mixture requiring application of GRI 3(b) or 3(c). Always cross-reference with official tariff schedules like the HTSUS or EU TARIC for any specific legal notes or rulings.