HS 291811 Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

For products classified under Harmonized System (HS) subheading 2918.11, which covers 'Lactic acid, its salts and esters,' the Most Favored Nation (MFN) duty rate for imports into the United States is 3.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) 2024. However, significant preferential duty rates are available under various Free Trade Agreements (FTAs) and special programs. For instance, imports from countries eligible for Generalized System of Preferences (GSP) benefits, or those party to agreements such as the USMCA (Mexico, Canada), CAFTA-DR (Central America-Dominican Republic), and others, may qualify for a 'Free' (0.00%) duty rate. Importers should verify country-specific eligibility and ensure compliance with rules of origin to claim preferential treatment.

HS subheading 2918.11 specifically covers 'Lactic acid, its salts and esters.' The primary classification criterion is the chemical structure: the presence of a carboxylic acid function (-COOH) and an alcohol function (-OH) within the same molecule, without other oxygen functions (e.g., aldehyde, ketone, ether, ester beyond the primary carboxylic ester). Lactic acid (2-hydroxypropanoic acid) is the archetypal compound. Its salts (e.g., sodium lactate, calcium lactate) and esters (e.g., ethyl lactate, methyl lactate) are also included. It is crucial to ensure that the compound is indeed lactic acid or a derivative thereof, and not another hydroxycarboxylic acid (e.g., tartaric acid, citric acid, which fall under other subheadings within Chapter 29) to avoid misclassification. The WCO Explanatory Notes for Chapter 29 provide detailed guidance on the scope of these chemical classifications.

Standard import documentation for HS 2918.11 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. For chemical products, additional documentation is often critical. A Certificate of Analysis (CoA) or product specification sheet detailing the chemical composition, purity, and manufacturing process is highly recommended and may be requested by customs to verify classification. Depending on the end-use and specific country regulations, importers may also need to provide Safety Data Sheets (SDS) to comply with chemical safety regulations (e.g., OSHA in the US, REACH in the EU). If claiming preferential duty rates, a valid Certificate of Origin or origin declaration is mandatory. Importers should also be aware of any potential import permit requirements or restrictions related to specific chemical substances, though lactic acid and its common derivatives are generally not heavily restricted.

For imports into the European Union under HS 2918.11 ('Lactic acid, its salts and esters'), the Common Customs Tariff (TARIC) generally applies an MFN duty rate. However, numerous trade agreements and preference schemes significantly impact this. Under the EU's Generalized Scheme of Preferences (GSP), many developing countries may qualify for a 'Free' (0.00%) duty rate, provided they meet the GSP rules of origin. Bilateral Free Trade Agreements (FTAs) that the EU has with countries like South Korea, Japan, Canada, and others often provide for reduced or 'Free' duty rates for goods originating from those partner countries. For example, under the EU-South Korea FTA, goods originating in South Korea would typically enter the EU duty-free. Importers must ensure full compliance with the specific rules of origin of the relevant agreement to benefit from these preferential tariffs. The EU TARIC database provides the most up-to-date and specific duty rates and preferential regimes.