HS 291899 Other
Quick Answer: HS code 291899, "Other," is a residual classification within Chapter 29 for carboxylic acids with additional oxygen function and their derivatives, specifically those not covered by more specific subheadings. This broad category encompasses a diverse range of organic chemical compounds, including various complex acids, their salts, esters, and anhydrides, provided they possess an additional oxygen function (e.g., hydroxyl, ether, ketone, aldehyde) beyond the carboxyl group. Duty rates vary significantly by jurisdiction and specific product. For example, the UK Trade Tariff shows a common Most Favoured Nation (MFN) duty rate of 6.00% ad valorem. The EU TARIC system presents a range, including 0.00% and 6.50% ad valorem. In the US Harmonized Tariff Schedule, MFN rates can be 6.5% ad valorem, or even a compound rate like 15.4¢/kg + 48.5% ad valorem for certain items. Many US Free Trade Agreements (FTAs) offer duty-free treatment (e.g., A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Due to its "Other" nature, precise classification within this subheading requires careful analysis of the chemical structure and intended use to avoid misclassification and ensure compliance. Importers and customs brokers must verify the specific 8-digit or 10-digit subheading for the exact duty rate and any applicable trade preferences.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918990000 | — | — | — |
| 2918999000 | — | — | — |
| 2918999015 | 6.00 % | — | — |
| 2918999025 | 6.00 % | — | — |
| 2918999035 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2918994000 | 0.00 % | — | — |
| 2918999000 | — | — | — |
| 2918999013 | 6.50 % | — | — |
| 2918999015 | 6.50 % | — | — |
| 2918999018 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 29189920 | 6.5% | Free (17 programs) | — |
| 2918992015 | — | — | ["kg"] |
| 2918990500 | 5.8% | Free (18 programs) | ["kg"] |
| 2918991800 | 6.5% | Free (17 programs) | ["kg"] |
| 2918992010 | — | — | ["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 2918.99?
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 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 291899 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, not elsewhere specified or included within Heading 2918. Specifically, it acts as a residual category for compounds that possess both a carboxylic acid group and at least one other oxygen-containing functional group (e.g., hydroxyl, ether, aldehyde, ketone) but are not specifically enumerated in subheadings 2918.11 through 2918.91. Examples include certain complex polyhydroxy carboxylic acids or keto acids not covered by more specific provisions, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature and reflected in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC.
What falls outside HS 291899?
The following products are excluded from HS 291899: carboxylic acids with alcohol function but without other oxygen functions (e.g., lactic acid, tartaric acid, citric acid) which are classified in subheadings 2918.11 through 2918.19. Also excluded are carboxylic acids with phenol function but without other oxygen functions (e.g., salicylic acid, gallic acid) which fall under subheadings 2918.21 through 2918.29. Furthermore, products that are simple carboxylic acids without additional oxygen functions, or those where the additional oxygen function is not part of the main chemical structure defining the compound as a carboxylic acid derivative, would be classified in other parts of Chapter 29 or even Chapter 30 if pharmaceutical preparations.
What are common classification mistakes for HS 291899?
A common error is misclassifying complex organic compounds that contain multiple functional groups, incorrectly assigning them to 291899 when a more specific subheading exists within Heading 2918 or elsewhere in Chapter 29. Importers often overlook the specific enumeration of certain acids, such as gluconic acid (2918.16) or citric acid (2918.15), and mistakenly default to the "other" category. Another frequent mistake involves classifying derivatives (e.g., salts, esters) of acids specifically listed in other subheadings under 291899, rather than under the subheading of the parent acid, applying General Interpretative Rule (GRI) 1 and 6 correctly to ensure the most specific classification is chosen.
How should importers classify products under HS 291899?
The correct procedure for classifying products under HS 291899 involves a systematic review of the chemical structure and functional groups present, starting with GRI 1. Importers and customs brokers must first confirm the presence of a carboxylic acid group and at least one other oxygen function. Subsequently, they must meticulously check all more specific subheadings within Heading 2918 to ensure the product is not explicitly named or described elsewhere. If no more specific subheading applies, and the product meets the general description of Heading 2918, then 291899 is the appropriate residual classification. Consulting official tariff schedules like the USITC HTS or EU TARIC, along with WCO Explanatory Notes, is crucial for accurate determination.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the Most Favored Nation (MFN) import duty rate for products classified under HS 2918.99 in key markets, and what does 'Other' signify?
HS code 2918.99 covers 'Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other'. The term 'Other' signifies that this subheading is a residual category for products within heading 2918 that do not fall under more specific subheadings (e.g., 2918.11 through 2918.91). MFN duty rates vary significantly by importing country. For example, the United States applies a general MFN duty rate of 6.5% ad valorem. The European Union's TARIC database shows an MFN duty rate of 6.5% ad valorem for many entries under this code. The UK Global Tariff also lists 6.5% ad valorem. Importers should consult the specific tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the precise and most current MFN duty rate applicable at the time of importation.
Are there any preferential duty rates available for HS 2918.99, and which trade agreements commonly offer them?
Yes, preferential duty rates are frequently available for products classified under HS 2918.99, depending on the country of origin and applicable free trade agreements (FTAs) or preferential trade programs. For instance, the United States offers 'Free' duty rates under various agreements, including but not limited to: 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). The EU and UK also have extensive networks of FTAs providing preferential treatment. Importers should verify the specific rules of origin for their product under the relevant trade agreement and ensure all documentation, such as a certificate of origin, is correctly prepared and available to claim preferential duty treatment.
What are the key classification criteria for determining if a product falls under HS 2918.99, particularly given the 'Other' designation?
Classification under HS 2918.99 requires a thorough understanding of the chemical structure and function of the product. The primary criteria are: 1. It must be a carboxylic acid or a derivative thereof (anhydride, halide, peroxide, peroxyacid). 2. It must possess an 'additional oxygen function' (e.g., hydroxyl, ether, aldehyde, ketone, or ester group in addition to the carboxyl group). 3. It must not be specifically provided for in any other subheading of Chapter 29, nor in subheadings 2918.11 through 2918.91. The 'Other' designation means that if a product meets the general criteria for heading 2918 but doesn't fit into a more specific, enumerated category within that heading, it defaults to 2918.99. Importers should have detailed chemical specifications, including CAS numbers and chemical names, to support classification.
What specific documentation is required for importing goods under HS 2918.99, especially when claiming preferential duty rates?
Standard import documentation for HS 2918.99 includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a customs value declaration. When claiming preferential duty rates under a free trade agreement (FTA), critical additional documentation is required. This typically includes a Certificate of Origin (e.g., a USMCA Certificate of Origin for trade with Mexico/Canada, or a Free Trade Agreement Certificate of Origin for other agreements) or an origin declaration on the commercial invoice, demonstrating that the goods meet the specific rules of origin criteria of the FTA. Importers must retain all supporting records for a prescribed period (e.g., 5 years in the US) to substantiate origin claims, as customs authorities may conduct post-importation audits.
Are there any specific import restrictions or regulatory requirements for chemical products classified under HS 2918.99?
While HS 2918.99 itself doesn't inherently imply specific restrictions beyond general chemical import regulations, importers must be aware of potential agency requirements based on the specific chemical compound. Depending on the substance, it may be subject to regulations from agencies such as the Environmental Protection Agency (EPA) under the Toxic Substances Control Act (TSCA) in the US, REACH regulations in the EU, or similar chemical control laws in other countries. This could involve pre-manufacture/import notifications, specific labeling requirements, or restrictions on use. Importers should verify if their specific chemical product within 2918.99 is listed on any restricted substance lists or requires specific permits or registrations prior to import.