HS 291815 Salts and esters of citric acid
Quick Answer: HS code 291815 covers the various salts and esters derived from citric acid. These include common food additives like sodium citrate and potassium citrate, used as preservatives, flavor enhancers, or acidity regulators, as well as industrial applications. For importers, the duty rates vary significantly by destination and origin. In the UK, the Most Favoured Nation (MFN) duty rate is generally 6.00% ad valorem. The EU applies an MFN rate of 6.50% ad valorem. The US offers duty-free treatment under various Free Trade Agreements (e.g., A*, AU, CL, KR) but can impose an MFN rate of 6.5% or, in specific cases, a punitive 42% rate. Importers must verify the specific tariff line and applicable preferential trade agreements to determine the accurate duty liability.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918150000 | 6.00 % | — | — |
| 2918150019 | 6.00 % | — | — |
| 2918150011 | 6.00 % | — | — |
| 2918150090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918150011 | 6.50 % | — | — |
| 2918150019 | 6.50 % | — | — |
| 2918150000 | 6.50 % | — | — |
| 2918150090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918151000 | 6.5% | Free (17 programs) | ["kg"] |
| 291815 | — | — | — |
| 2918155000 | 3.7% | 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 2918.15?
Imports of Salts and esters of citric acid 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, and 15 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 291815 cover?
This subheading covers salts and esters of citric acid, which is a tricarboxylic acid. Specifically, it encompasses chemical compounds formed when the acidic hydrogen atoms of citric acid are replaced by a metal or an organic radical (for salts) or when citric acid reacts with an alcohol (for esters). Examples include sodium citrate, potassium citrate, calcium citrate, and various alkyl citrates such as triethyl citrate. The scope is defined by the World Customs Organization's Harmonized System Nomenclature and further detailed in national tariffs like the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, which consistently apply this classification to the specified chemical derivatives of citric acid.
What falls outside HS 291815?
The following products are excluded from HS 291815: citric acid itself, which is classified under HS 291814 as a carboxylic acid with additional oxygen function. Preparations containing salts or esters of citric acid but formulated for specific uses, such as food preparations (e.g., certain food additives or flavorings where the citrate is not the primary constituent by weight or character), may fall under Chapter 21 or Chapter 38, depending on their composition and intended use. For instance, effervescent tablets primarily designed as dietary supplements, even if containing sodium citrate, are often classified under Chapter 21 or 30, not solely based on the chemical component.
What are common classification mistakes for HS 291815?
A common error is misclassifying citric acid itself under HS 291815 instead of its correct subheading, HS 291814. Another frequent mistake involves products that contain salts or esters of citric acid but are not solely these chemical compounds, particularly when they are mixtures or preparations. Importers sometimes attempt to classify complex mixtures under this subheading, neglecting General Interpretative Rule (GRI) 3(b), which dictates classification based on the essential character for mixtures. For example, a cleaning preparation containing sodium citrate as an ingredient should not be classified here if the cleaning function defines its essential character, likely leading to classification in Chapter 34 or 38.
How should importers classify products under HS 291815?
The correct procedure for classifying products under HS 291815 involves first confirming the chemical identity of the product as a salt or ester of citric acid, ensuring it is not the free acid itself or a complex mixture where the citrate derivative is not the essential character. Importers and customs brokers should consult the WCO Explanatory Notes for Heading 2918 and cross-reference with national tariff schedules like the HTSUS or EU TARIC for specific rulings or interpretative guidance. A Certificate of Analysis (CoA) detailing the chemical composition and purity is crucial documentation to support the classification. If the product is a mixture, apply GRI 1 and then GRI 3(b) to determine if the salt or ester of citric acid imparts the essential character, or if it should be classified elsewhere based on its primary function or other components.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2918.15 ('Salts and esters of citric acid') in major markets?
The MFN (Most Favored Nation) import duty rates for HS 2918.15 generally range between 6.00% and 6.50% ad valorem in many developed economies. For instance, the United States applies a rate of 6.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS) 2024. The European Union's TARIC database indicates a common MFN rate of 6.00% ad valorem. Importers should always consult the specific tariff schedule of the importing country for the precise and current MFN rate applicable at the time of importation.
Are there any preferential duty rates available for 'Salts and esters of citric acid' under HS 2918.15, and which trade agreements commonly offer them?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are available for HS 2918.15 under various Free Trade Agreements (FTAs) and Generalized System of Preferences (GSP) programs. For imports into the United States, 'Free' rates are often applicable for goods originating from countries under agreements such as A* (certain GSP beneficiaries), AU (Australia), BH (Bahrain), CL (Chile), CO (Colombia), D (Dominican Republic), E (El Salvador), IL (Israel), JO (Jordan), KR (Korea), MA (Morocco), OM (Oman), P (Panama), PA (Peru), PE (S. Korea), S (Singapore), and SG (Singapore). Importers must ensure the goods meet the specific Rules of Origin criteria of the respective agreement and provide proper documentation (e.g., a certificate of origin) to claim preferential treatment. Consult the specific FTA text and the importing country's customs regulations for detailed requirements.
What are the key classification criteria for distinguishing 'Salts and esters of citric acid' under HS 2918.15 from other organic acids or their derivatives?
Classification under HS 2918.15 specifically covers salts and esters derived from citric acid. The primary criterion is the chemical structure, confirming the presence of the citrate anion or an ester linkage to citric acid. This distinguishes them from citric acid itself (HS 2918.14) or other hydroxy acids and their derivatives found in subheadings like 2918.19. For example, sodium citrate and triethyl citrate would fall under 2918.15, whereas lactic acid esters would be classified elsewhere (e.g., 2918.19). Importers should have detailed chemical specifications or Certificates of Analysis (CoA) to support the classification, especially if the product could potentially be confused with other organic acid derivatives.
What documentation is typically required by customs authorities for the importation of products classified under HS 2918.15?
Standard import documentation for HS 2918.15 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. To claim preferential duty rates, a valid Certificate of Origin (e.g., EUR.1, NAFTA/USMCA Certificate, or FTA-specific declaration) is essential. For chemical products, a Certificate of Analysis (CoA) or product specification sheet may be requested by customs to verify the chemical identity and composition, ensuring correct classification and compliance with any applicable chemical regulations. Depending on the end-use and country, additional permits or licenses (e.g., for food additives or pharmaceuticals) might be necessary.
Are there any specific anti-dumping or countervailing duties (AD/CVD) that might apply to 'Salts and esters of citric acid' under HS 2918.15?
While general MFN and preferential rates apply, specific anti-dumping or countervailing duties (AD/CVD) can be imposed on products under HS 2918.15 if a country's domestic industry successfully petitions for such measures against imports from specific countries. These duties are product- and country-specific and are subject to change following investigations by trade authorities (e.g., the U.S. Department of Commerce and International Trade Commission, or the European Commission). Importers must regularly check the official trade remedy databases of the importing country (e.g., the U.S. AD/CVD database, EU Anti-dumping and Anti-subsidy measures) to determine if any such duties are currently in effect for 'Salts and esters of citric acid' originating from their specific supplier country, as these duties can significantly increase import costs.