HS 291990 Other
Quick Answer: HS code 291990, titled "Other," encompasses a diverse range of phosphonates, phosphinates, and other organic phosphorus compounds not specifically classified elsewhere within heading 2919. These are typically complex organic chemicals containing phosphorus, often used as intermediates in pharmaceuticals, agrochemicals, flame retardants, and plasticizers. Duty rates vary significantly by jurisdiction and specific product. For instance, the UK Trade Tariff shows rates predominantly at 0.00% ad valorem for many entries. In contrast, the EU TARIC system lists rates such as 6.50% ad valorem for certain sub-items, alongside 0.00% for others. The US Harmonized Tariff Schedule (HTS) also presents a wide spectrum, from "Free" to complex compound rates like 15.4¢/kg + 57% ad valorem, depending on the specific chemical. Importers and customs brokers must verify the exact 10-digit classification and corresponding duty rate for each specific product to ensure compliance and accurate costings.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2919900000 | — | — | — |
| 2919900020 | 0.00 % | — | — |
| 2919900050 | 0.00 % | — | — |
| 2919900065 | 0.00 % | — | — |
| 2919900090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2919900045 | 6.50 % | — | — |
| 2919900060 | 6.50 % | — | — |
| 2919900065 | 0.00 % | — | — |
| 2919900070 | 6.50 % | — | — |
| 2919900000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2919901500 | Free | — | ["kg"] |
| 2919902500 | 6.5% | Free (17 programs) | ["kg"] |
| 2919903000 | 6.5% | Free (18 programs) | ["kg"] |
| 29199050 | 3.7% | Free (18 programs) | — |
| 2919905010 | — | — | ["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 2919.90?
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 to Classify This HS Code?
What products does HS 291990 cover?
This subheading covers cyclic acetals of polyols, specifically those not otherwise specified or included in other subheadings under Heading 2919. Heading 2919 itself encompasses "Phosphoric esters and their salts, including lactophosphates; their halogenated, sulfonated, nitrated or nitrosated derivatives." Therefore, 291990 acts as a residual category for phosphoric esters and their derivatives that do not fit into more specific subheadings within 2919, such as those for tris(2,3-dibromopropyl) phosphate or tri-o-cresyl phosphate. The WCO Harmonized System Explanatory Notes for Chapter 29 and the USITC Harmonized Tariff Schedule (HTS) and EU TARIC provide the framework for this broad classification, ensuring that all relevant phosphoric esters find an appropriate place within the tariff structure.
What falls outside HS 291990?
The following products are excluded from HS 291990: specific phosphoric esters explicitly provided for in other subheadings of Heading 2919, such as tris(2,3-dibromopropyl) phosphate (typically 2919.10) or tri-o-cresyl phosphate (often 2919.20). Additionally, inorganic phosphates, which are salts of phosphoric acid but not esters, are classified in Chapter 28, for example, disodium phosphate under 2835.22. Complex mixtures containing phosphoric esters, where the ester is not the predominant character-imparting component, might be classified elsewhere based on their primary function or composition, such as in Chapter 38 for prepared additives or Chapter 34 for surface-active preparations.
What are common classification mistakes for HS 291990?
A common error is misclassifying specific phosphoric esters into 291990 when they have a more precise subheading within Heading 2919. Importers might overlook the detailed descriptions of other subheadings, leading to incorrect residual classification. Another frequent mistake involves classifying inorganic phosphates or other non-ester phosphorus compounds under this heading, failing to recognize the "esters" requirement of Heading 2919. Furthermore, products that are mixtures or preparations where the phosphoric ester is not the sole or primary component are often incorrectly assigned here instead of considering classification under other chapters based on the General Rules of Interpretation (GRI), particularly GRI 3(b) for mixtures.
How should importers classify products under HS 291990?
The correct procedure for classifying products under HS 291990 involves a systematic approach. First, confirm the product is indeed a phosphoric ester or a derivative as described in Heading 2919. Next, meticulously review all other subheadings within Heading 2919 to ensure the product does not have a more specific classification. If no other subheading precisely describes the product, then 291990 is the appropriate residual classification. Importers and customs brokers should consult the WCO Explanatory Notes, the USITC HTS, and the EU TARIC for detailed legal notes and rulings. Always obtain a complete chemical composition and manufacturing process description to accurately determine the product's chemical identity and ensure compliance with GRI 1 and subsequent rules.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the primary classification criterion for products under HS 2919.90?
HS 2919.90 is the 'Other' subheading for 'Phosphoric esters and their salts, including their halogenated, sulphonated, nitrated or nitrosated derivatives.' The primary classification criterion is that the product must be a phosphoric ester or a salt thereof, or a specified derivative, and not specifically provided for in any other subheading within heading 2919 (e.g., 2919.10 for Tris(2,3-dibromopropyl) phosphate). Importers must ensure their product's chemical structure precisely matches the definition of a phosphoric ester or its derivatives and confirm it lacks a more specific HS code within the chapter. Reference to the Harmonized System Explanatory Notes for Chapter 29, Heading 2919, is crucial for accurate interpretation.
What are the typical Most Favored Nation (MFN) duty rates for HS 2919.90 in major trading blocs, and are there significant variations?
MFN duty rates for HS 2919.90 can vary significantly by importing country or bloc. For instance, the United States (USITC) typically applies a 'Free' (0.00%) MFN duty rate for this subheading. In contrast, the European Union (EU TARIC) generally applies a 6.50% ad valorem MFN duty rate. The United Kingdom (UK Trade Tariff) also applies a 6.50% ad valorem MFN duty rate. Other countries, such as those applying specific duties, might have rates like '15.4¢/kg + 57%' as seen in some developing nations' tariffs. Importers should always verify the exact MFN duty rate applicable to their specific destination country using the official tariff database for that jurisdiction.
Are there common preferential duty programs or free trade agreements (FTAs) that offer reduced or zero duties for HS 2919.90?
Yes, many preferential duty programs and FTAs can offer reduced or zero duties for products classified under HS 2919.90, provided the goods meet the specific rules of origin. For example, imports into the United States from countries party to agreements like USMCA (NAFTA 2.0), CAFTA-DR, or originating from Generalized System of Preferences (GSP) beneficiary countries may qualify for duty-free treatment. Similarly, imports into the EU from FTA partners (e.g., Korea, Japan, Canada) or GSP beneficiaries may also receive preferential rates, often 0.00%. Importers should consult the specific FTA text or preferential trade agreement rules of origin for HS 2919.90 and ensure proper documentation, such as a certificate of origin, is prepared to claim preferential treatment.
What specific documentation is typically required for importing goods under HS 2919.90, beyond standard shipping documents?
Beyond standard commercial invoices, packing lists, and bills of lading, importers of chemical products under HS 2919.90 may face additional documentation requirements. These can include a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) to provide information on chemical properties, hazards, and safe handling. A Certificate of Analysis (CoA) may also be required to verify the chemical composition, purity, and specifications of the phosphoric ester. Depending on the end-use or specific chemical, compliance with regulations such as TSCA (Toxic Substances Control Act) in the US, REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) in the EU, or similar national chemical control laws may necessitate specific declarations or registrations. Customs brokers should confirm all regulatory requirements with the importer prior to shipment.