HS 291821 Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
Quick Answer: HS code 291821 covers salicylic acid and its salts, which are carboxylic acids possessing a phenol function but no other oxygen function. This includes derivatives like esters and anhydrides. These chemicals are widely used in pharmaceuticals (e.g., aspirin production), cosmetics, and as industrial intermediates. Importers should note varying duty rates: the UK applies a 6.00% ad valorem duty, while the EU imposes 6.50% ad valorem. The US tariff is more complex, with a general rate of 6.5% ad valorem, but also includes specific duty rates of 15.4¢/kg + 72% for certain derivatives. Significant preferential duty treatment (Free) is available under various US free trade agreements (e.g., A*, AU, CL, KR, MX, SG), which customs brokers should verify for eligibility to optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918210000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918210000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918211000 | 6.5% | Free (17 programs) | ["kg"] |
| 291821 | — | — | — |
| 2918215000 | 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 2918.21?
Imports of Carboxylic acids with phenol function but without other oxygen function, 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, 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 291821 cover?
This subheading covers salicylic acid and its salts, which are carboxylic acids possessing a phenol function but lacking any other oxygen function, along with their anhydrides, halides, peroxides, peroxyacids, and their derivatives. Specifically, HS 291821 is dedicated to salicylic acid and its derivatives, as defined by the Harmonized System Nomenclature from the World Customs Organization (WCO) and reflected in the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database. This includes the free acid form and various salt forms, provided they meet the structural requirements of having a phenol group and a carboxylic acid group without additional oxygen functions.
What falls outside HS 291821?
The following products are excluded from HS 291821: products that contain additional oxygen functions beyond the carboxylic acid and phenol groups, such as those with aldehyde, ketone, or ether functions, which would typically fall into other subheadings within Chapter 29 or even different chapters depending on their primary functional group. For instance, acetylsalicylic acid (aspirin) is classified under HS 2918.22 as an O-acetylsalicylic acid, not under 2918.21, because it is a derivative with an additional ester function. Similarly, compounds with only a phenol function but no carboxylic acid group would be classified under HS 2907, and those with only a carboxylic acid group but no phenol function would be found in HS 2915 or 2916.
What are common classification mistakes for HS 291821?
A common error is misclassifying derivatives of salicylic acid that possess additional oxygen functions beyond the specified phenol and carboxylic acid groups. Importers sometimes incorrectly classify O-acetylsalicylic acid (aspirin) under 2918.21, failing to recognize that its O-acetyl group constitutes an additional oxygen function (an ester) that directs it to HS 2918.22. Another frequent mistake involves classifying salicylic acid derivatives that are not salts or simple anhydrides/halides but rather more complex compounds with other functional groups, which may fall under different subheadings or even different chapters based on the application of General Interpretative Rules (GRI) 1 and 6, particularly when considering the most specific description.
How should importers classify products under HS 291821?
The correct procedure for classifying products under HS 291821 involves a meticulous review of the chemical structure to confirm the presence of a carboxylic acid group and a phenol function, critically ensuring the absence of any other oxygen functions. Importers and customs brokers should first consult the WCO Harmonized System Explanatory Notes for Heading 2918 and Subheading 291821 to understand the precise scope. Subsequently, cross-referencing with the U.S. HTS (USITC) or EU TARIC database for specific product descriptions and binding rulings, if available, is crucial. For any derivatives, a detailed chemical analysis or certificate of analysis should confirm that they are indeed salts, anhydrides, halides, peroxides, or peroxyacids of salicylic acid, without additional functional groups that would alter their classification.
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 2918.21 in major markets?
The MFN duty rates for HS 2918.21, which covers 'Salicylic acid and its salts and esters,' vary by importing country. For example, the United States applies a general MFN duty rate of 3.5% ad valorem. The European Union's TARIC database indicates an MFN duty rate of 6.5% ad valorem. The United Kingdom Global Tariff also lists a 6.5% ad valorem MFN duty rate. Importers should always verify the current rates through the official tariff schedules of the destination country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff).
Which preferential trade agreements offer duty-free treatment for HS 2918.21 when importing into the United States?
For imports into the United States, HS 2918.21 is eligible for duty-free treatment under several preferential trade agreements and programs. These include, but are not limited to, imports from countries designated as A* (Generalized System of Preferences), AU (Australia), BH (Bahrain), CL (Chile), CO (Colombia), D (Dominican Republic-Central America-United States Free Trade Agreement), E (Andean Trade Preference Act), IL (Israel), JO (Jordan), KR (Korea), MA (Morocco), OM (Oman), P (Panama), PA (Peru), PE (Peru), S (Singapore), and SG (Singapore). Importers must ensure compliance with the specific Rules of Origin for the respective agreement to claim preferential duty rates. For instance, goods from Mexico or Canada would typically be duty-free under the USMCA if originating criteria are met.
What are the key classification criteria for products under HS 2918.21, specifically distinguishing it from other carboxylic acids?
HS 2918.21 specifically covers 'Salicylic acid and its salts and esters.' The primary classification criteria are the presence of a carboxylic acid function combined with a phenol function, without any other oxygen function (e.g., aldehyde, ketone, ether, or alcohol function, other than the phenolic hydroxyl group itself). This sub-heading is distinct from other carboxylic acids (Chapter 29, Subchapter VIII) because of the specific combination of a carboxylic acid group and a hydroxyl group directly attached to an aromatic ring (phenol function). For example, while lactic acid (2918.11) also has a hydroxyl and carboxylic group, it lacks the phenol function, thus falling under a different heading. The WCO Explanatory Notes for Chapter 29 provide detailed guidance on the structural requirements for these classifications.
What documentation is typically required to import goods classified under HS 2918.21, especially when claiming preferential duty rates?
Standard import documentation for HS 2918.21 includes a commercial invoice, packing list, and bill of lading or air waybill. When claiming preferential duty rates under a Free Trade Agreement (FTA), additional documentation is crucial. This typically involves a Certificate of Origin or an origin declaration, which attests that the goods meet the specific Rules of Origin of the respective FTA. For example, under USMCA, a certification of origin containing specific data elements is required. Importers should also be prepared to provide technical data sheets, chemical analysis reports, or Safety Data Sheets (SDS) to substantiate the chemical composition and classification, especially if requested by customs authorities during verification.
Are there any specific import restrictions or regulatory requirements for salicylic acid (HS 2918.21) due to its chemical nature or common uses?
While salicylic acid itself (HS 2918.21) is a widely used chemical in pharmaceuticals, cosmetics, and other industries, it is generally not subject to specific import restrictions as a controlled substance under international conventions like the UN Drug Control Conventions. However, its end-use or concentration in certain products might trigger specific domestic regulations. For instance, in the United States, if imported for pharmaceutical use, it would fall under FDA regulations. If used in cosmetics, it must comply with cosmetic ingredient regulations. Importers should verify national chemical control laws (e.g., TSCA in the US, REACH in the EU) and specific industry regulations that might apply to the intended use of the imported salicylic acid or its derivatives.