HS 291737 Dimethyl terephthalate

What products does HS 291737 cover?

This subheading covers Dimethyl terephthalate (DMT), a diester of terephthalic acid and methanol. As per the Harmonized System Nomenclature, specifically Chapter 29, which deals with organic chemicals, and Heading 2917, which covers polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives, subheading 291737 specifically identifies this chemical compound. DMT is a white crystalline solid primarily used in the production of polyesters, including polyethylene terephthalate (PET) for fibers, films, and bottles. Official definitions from the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system consistently align with this scope, confirming its classification as a specific chemical compound.

What falls outside HS 291737?

The following products are excluded from HS 291737: Terephthalic acid itself, which is classified under HS 291736 as a dicarboxylic acid. Similarly, other esters of terephthalic acid, such as dioctyl terephthalate, would be classified under HS 291739 as "Other esters of terephthalic acid." Polyethylene terephthalate (PET) in primary forms, despite being derived from DMT, is a polymer and therefore falls under Chapter 39, specifically subheading 390769 for other PET. Mixtures containing DMT, where DMT is not the predominant component or where the mixture has specific properties that define it as a preparation, might also be excluded and classified elsewhere based on the nature of the mixture and its intended use, potentially under Chapter 38 or other relevant chapters.

What are common classification mistakes for HS 291737?

A common error is misclassifying Dimethyl terephthalate (DMT) as terephthalic acid (HS 291736) or as a generic "other ester of terephthalic acid" (HS 291739). This often occurs due to a lack of precise chemical identification or an incomplete understanding of the specific chemical structure. Another frequent mistake is classifying PET polymers (HS 390769) as DMT, confusing the raw material with the finished polymer. Importers might also incorrectly classify mixtures containing DMT under this subheading when the mixture's characteristics dictate classification elsewhere, such as under Chapter 38 for miscellaneous chemical products, based on General Interpretative Rule (GRI) 3(b) if it's a mixture. Accurate chemical nomenclature and CAS numbers are crucial to avoid these errors.

How should importers classify products under HS 291737?

The correct procedure for classifying Dimethyl terephthalate (DMT) under HS 291737 involves several steps. First, importers must verify the precise chemical identity of the product, ideally through a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) that confirms it is indeed Dimethyl terephthalate (CAS No. 120-61-6). Next, reference the WCO Harmonized System Explanatory Notes for Chapter 29, Heading 2917, and specifically subheading 291737 to confirm the scope. Importers should then consult the official tariff schedules, such as the USITC HTSUS or the EU TARIC, to ensure consistency. Customs brokers should advise clients to maintain thorough documentation, including chemical specifications and purchase orders, to substantiate the classification. In cases of doubt, a binding tariff information (BTI) ruling from the relevant customs authority is recommended to ensure legal certainty and avoid potential penalties.