HS 291823 Other esters of salicylic acid and their salts
Quick Answer: HS code 291823 covers various esters of salicylic acid and their salts, excluding methyl salicylate. These are organic chemical compounds often used in pharmaceuticals, cosmetics, and industrial applications. For instance, phenyl salicylate (salol) and ethyl salicylate fall under this classification. Importers should note the varying duty rates: the UK and EU apply a 0.00% ad valorem duty. In contrast, the US imposes a general duty rate of 6.5% ad valorem, with several preferential programs (e.g., A, AU, CL, KR, SG) offering duty-free entry. Some specific US tariff lines within this code may also have compound duties, such as 15.4¢/kg + 45%. Accurate product identification is crucial to leverage preferential trade agreements and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918230000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918230000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918231000 | 6.5% | Free (17 programs) | ["kg"] |
| 2918232000 | 6.5% | Free (17 programs) | ["kg"] |
| 2918233000 | 6.5% | Free (18 programs) | ["kg"] |
| 291823 | — | — | — |
| 2918235000 | 6.5% | Free (18 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 2918.23?
Imports of Other esters of salicylic acid and their salts 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, GSP, and 16 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 291823 cover?
This subheading covers "Other esters of salicylic acid and their salts," specifically excluding methyl salicylate, which has its own dedicated subheading (2918.22). Salicylic acid (2-hydroxybenzoic acid) is an aromatic hydroxy acid, and its esters are derivatives where the carboxylic acid group is esterified with an alcohol. The "other" designation means any ester of salicylic acid not specifically provided for elsewhere, along with the salts of these esters. Examples include ethyl salicylate, phenyl salicylate (salol), and benzyl salicylate. This classification aligns with the World Customs Organization's Harmonized System Explanatory Notes for Heading 2918, which broadly covers carboxylic acids with additional oxygen function and their derivatives, and is consistently applied in the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system.
What falls outside HS 291823?
The following products are excluded from HS 291823: methyl salicylate, which is specifically classified under HS 2918.22. Salicylic acid itself, being the parent acid and not an ester, is classified under HS 2918.21. Furthermore, derivatives of salicylic acid that are not esters, such as salicylamide (an amide), would fall under other subheadings within Chapter 29 or potentially Chapter 30 if prepared as medicaments. Preparations containing these esters, if formulated for specific therapeutic or prophylactic uses and put up in measured doses or for retail sale, would typically be classified under Chapter 30 as pharmaceutical products, rather than as bulk chemical compounds in Chapter 29, in accordance with Legal Note 1(a) to Chapter 30.
What are common classification mistakes for HS 291823?
A common error is misclassifying methyl salicylate under this subheading, despite its specific provision in HS 2918.22. Importers sometimes overlook the "other" qualifier, assuming all salicylic acid esters fall under 2918.23. Another mistake involves classifying salicylic acid itself here, rather than under 2918.21. Furthermore, complex mixtures or preparations containing these esters, especially those marketed as finished products (e.g., sunscreens, perfumes, or medicaments), are often incorrectly classified as bulk chemicals. Such items should be evaluated under General Interpretative Rule (GRI) 3(b) or 3(c) for mixtures, or Legal Note 1(a) to Chapter 30 for medicaments, as their essential character or primary function may dictate classification elsewhere, typically in Chapter 33 or 30, respectively.
How should importers classify products under HS 291823?
The correct procedure for classifying products under HS 291823 involves first confirming that the product is indeed an ester of salicylic acid and not methyl salicylate. Importers and customs brokers must verify the chemical name and structure against the WCO HS nomenclature and the specific provisions of Heading 2918. A Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer, detailing the chemical composition and CAS number, is crucial for accurate identification. If the product is a pure, unmixed ester of salicylic acid (other than methyl salicylate) or a salt thereof, and not a preparation, then HS 291823 is appropriate. Always consult the most current version of the HTSUS (for the US), TARIC (for the EU), or the UK Trade Tariff to ensure compliance with any specific national or regional interpretative notes or rulings.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) duty rates for products classified under HS 2918.23 in key markets, and what preferential rates might apply?
For products classified under Harmonized System (HS) subheading 2918.23, 'Other esters of salicylic acid and their salts,' the Most Favored Nation (MFN) duty rates vary significantly by importing country. For instance, the United States generally applies a duty rate of 6.5% ad valorem. However, certain trade agreements offer preferential treatment. For example, under various U.S. Free Trade Agreements (FTAs) such as those with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG), eligible goods from these countries may enter duty-free. Importers should consult the U.S. Harmonized Tariff Schedule (HTSUS) General Notes and specific FTA rules of origin to confirm eligibility for preferential treatment. The EU TARIC database and the UK Trade Tariff also provide specific duty rates and preferential regimes applicable in those jurisdictions, which may include 0.00% for certain origins.
What are the key classification criteria for 'Other esters of salicylic acid and their salts' under HS 2918.23, and how does it differ from related subheadings?
HS subheading 2918.23 specifically covers 'Other esters of salicylic acid and their salts.' The primary classification criterion is the chemical structure: the product must be an ester derived from salicylic acid (2-hydroxybenzoic acid) or a salt of such an ester. This subheading is distinct from 2918.21 ('Salicylic acid and its salts') which covers the acid itself and its direct salts, and 2918.22 ('O-Acetylsalicylic acid, its salts and esters') which specifically covers aspirin and its derivatives. Importers must ensure that the chemical name, CAS number, and structural formula of their product precisely match the scope of 'other esters' of salicylic acid, excluding those explicitly covered in 2918.21 or 2918.22. WCO Explanatory Notes for Chapter 29 provide further guidance on the precise chemical definitions and scope of these subheadings.
What documentation is typically required by customs authorities for the import of goods under HS 2918.23, especially when claiming preferential duty rates?
For the import of products under HS 2918.23, standard customs documentation 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 critical. This typically involves a Certificate of Origin or a declaration of origin, which attests that the goods meet the specific rules of origin requirements of the respective FTA. For example, under the U.S.-Korea FTA, a valid certificate or declaration of origin is required to claim the duty-free rate. Importers must ensure that all documentation accurately describes the product, its chemical composition, and its country of origin to avoid delays or penalties. Customs authorities may also request technical data sheets, safety data sheets (SDS), or chemical analysis reports to verify classification.
Are there any specific trade agreements or programs that offer duty-free access for HS 2918.23 into the United States, beyond standard FTAs?
Yes, beyond the standard Free Trade Agreements (FTAs) that provide duty-free access for HS 2918.23 from specific partner countries (e.g., Australia, Korea, Singapore), certain generalized preference programs may also offer duty-free entry. For instance, the Generalized System of Preferences (GSP) program, when active, allows certain eligible products from designated beneficiary developing countries to enter the U.S. duty-free. Importers should check the HTSUS General Notes for the current status of the GSP program and the list of eligible countries and products. Additionally, specific trade preference programs for certain regions, such as the African Growth and Opportunity Act (AGOA) or the Caribbean Basin Initiative (CBI), might offer duty-free treatment for eligible goods from beneficiary countries, provided they meet the program's rules of origin. It is crucial to verify the current eligibility of both the product and the country under these programs.