HS 291891 Other
Quick Answer: HS code 2918.91, designated "Other," covers a diverse range of carboxylic acids with additional oxygen functions, specifically those containing an aldehyde or ketone oxygen function, but excluding those with an alcohol function. This classification acts as a residual category for such compounds not more specifically provided for elsewhere within heading 29.18. Importers and customs brokers should note the varying duty rates: the UK applies a 6.00% ad valorem duty, while the EU imposes 6.50% ad valorem. In the US, the Most Favored Nation (MFN) rate is 6.5% ad valorem, with preferential duty-free access available under various Free Trade Agreements (e.g., A, AU, BH, CL, CO, D, IL, JO, KR, MA, OM, P, PA, PE, S, SG). For non-MFN countries, a prohibitive rate of 15.4¢/kg + 48.5% applies. Accurate chemical identification is crucial for correct classification and duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918910000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918910000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918910000 | 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 2918.91?
Imports of Other 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 14 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 291891 cover?
This subheading covers other carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides, peroxyacids, and their halogenated, sulfonated, nitrated, or nitrosated derivatives, specifically those not elsewhere specified within Heading 2918. It acts as a residual category for complex organic chemicals that possess both a carboxylic acid group and at least one other oxygen function (e.g., hydroxyl, ether, aldehyde, ketone) but are not explicitly enumerated in subheadings 2918.11 through 2918.30. Examples include certain complex hydroxy-acids or keto-acids not specifically named, as defined by the World Customs Organization's Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule (HTSUS) and EU TARIC system.
What falls outside HS 291891?
The following products are excluded from HS 291891: carboxylic acids that do not possess an additional oxygen function (e.g., acetic acid, classified in 2915); carboxylic acids with phenol function but without other oxygen functions (e.g., salicylic acid, classified in 2918.21); and specific named acids like citric acid (2918.15), tartaric acid (2918.13), gluconic acid (2918.16), or lactic acid (2918.11). Furthermore, derivatives where the carboxylic acid function has been modified beyond the scope of Heading 2918 (e.g., esters of these acids, if not specifically provided for as derivatives) would be classified elsewhere, typically in Heading 2918 if they retain the core structure, or in other chapters if they form polymers or other complex chemical compounds.
What are common classification mistakes for HS 291891?
A common error is misclassifying specific, named carboxylic acids with additional oxygen functions into 291891 when they have their own dedicated subheadings. For instance, classifying lactic acid (2918.11) or citric acid (2918.15) under "Other" is incorrect. Another frequent mistake involves overlooking the "additional oxygen function" requirement, leading to the misclassification of simple carboxylic acids without such a function. Importers sometimes also fail to correctly identify whether a derivative (e.g., an anhydride or salt) still falls within the scope of Heading 2918, which covers specific derivatives, or if it has undergone further chemical transformation that warrants classification elsewhere, often guided by General Interpretative Rule (GRI) 1 and 6.
How should importers classify products under HS 291891?
The correct procedure for classifying products under HS 291891 involves a systematic review of the product's chemical structure and function. Importers and customs brokers must first confirm the presence of a carboxylic acid group and at least one additional oxygen function. Next, they must meticulously check all preceding subheadings within Heading 2918 to ensure the product is not specifically enumerated elsewhere (e.g., 2918.11 for lactic acid, 2918.21 for salicylic acid). If the product meets the criteria for Heading 2918 but is not explicitly named in any other subheading, then 291891 is the appropriate residual classification. Consulting the WCO Explanatory Notes for Chapter 29 and obtaining a detailed chemical analysis or Certificate of Analysis (CoA) is crucial for accurate determination.
Which HS Codes Are Related?
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for products classified under HS 2918.91, and what preferential programs might apply?
HS subheading 2918.91 covers 'Other' carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides, peroxyacids, and their derivatives. The MFN (Most Favored Nation) duty rates can vary significantly by importing country. For example, in the United States, the MFN (General) duty rate for 2918.91.00.00 is typically 6.5% ad valorem. In the EU TARIC system, the MFN duty rate for 2918.91.00.00 is 6.5% ad valorem. The UK Global Tariff also lists 6.5% ad valorem for 2918.91.00.00. Preferential duty rates are often available under various Free Trade Agreements (FTAs) or special programs. For instance, in the U.S., imports from countries like 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) may be 'Free' under specific trade agreements. Importers should consult the Harmonized Tariff Schedule of the United States (HTSUS), EU TARIC, or the UK Global Tariff for the most current and country-specific rates, and verify eligibility for preferential treatment.
What are the key classification criteria for determining if a product falls under HS 2918.91 versus other subheadings within Chapter 29?
HS 2918.91 is a residual subheading for 'Other' carboxylic acids with additional oxygen function and their derivatives, meaning it applies to products not more specifically provided for in other subheadings of HS 2918. The primary classification criteria involve verifying that the chemical compound is: 1. A carboxylic acid or one of its specified derivatives (anhydrides, halides, peroxides, peroxyacids). 2. Possesses 'additional oxygen function,' which means it contains oxygen atoms in functional groups other than the carboxyl group itself (e.g., hydroxyl, ether, aldehyde, ketone, or ester groups). 3. Not specifically enumerated in HS 2918.11 through 2918.30 (e.g., citric acid, tartaric acid, gluconic acid, salicylic acid, etc.). Importers must have a precise chemical name, CAS number, and structural formula to ensure accurate classification, often requiring expert chemical analysis or consultation with a customs chemist to confirm the presence and nature of all functional groups.
What specific documentation is required to claim preferential duty rates for goods classified under HS 2918.91 under a Free Trade Agreement?
To claim preferential duty rates for goods classified under HS 2918.91 under a Free Trade Agreement (FTA), importers typically need to provide a valid Certificate of Origin or an Origin Declaration. The specific document and its format depend on the FTA. For example, under the United States-Mexico-Canada Agreement (USMCA), a certification of origin is required, which can be provided by the importer, exporter, or producer. For agreements like the U.S.-Korea Free Trade Agreement (KORUS FTA), a certification of origin is also necessary. This documentation must attest that the goods meet the specific Rules of Origin (ROO) stipulated by the respective FTA. Key information usually includes the exporter's and importer's details, a description of the goods, the HS classification, and a statement confirming that the goods originate in the FTA partner country. Importers should retain all supporting documentation, such as bills of material, manufacturing processes, and supplier declarations, to substantiate the origin claim in case of a customs audit.
Are there any specific import restrictions or regulatory requirements for chemical compounds under HS 2918.91, beyond standard customs procedures?
Yes, beyond standard customs procedures, chemical compounds classified under HS 2918.91 may be subject to various import restrictions or regulatory requirements depending on their specific chemical identity and intended use. These can include regulations from agencies such as the Environmental Protection Agency (EPA) under the Toxic Substances Control Act (TSCA) in the U.S., the European Chemicals Agency (ECHA) under REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) in the EU, or similar chemical control laws in other jurisdictions. Importers may need to ensure the substance is registered, notified, or exempted, and provide Safety Data Sheets (SDS) in the language of the importing country. Certain chemicals might also be subject to controls under international conventions like the Chemical Weapons Convention (CWC) or require permits if they are precursors to controlled substances. It is crucial for importers to identify the exact chemical compound and research all applicable national and international chemical regulations prior to importation.