HS 292011 Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
Quick Answer: HS code 292011 covers thiophosphoric esters, commonly known as phosphorothioates, and their various derivatives including salts, halogenated, sulphonated, nitrated, or nitrosated forms. These are organic chemical compounds characterized by a phosphorus atom bonded to sulfur and oxygen. They are primarily used as intermediates in the synthesis of pesticides, pharmaceuticals, and other specialty chemicals. Importers and exporters should note the varying duty rates: the UK applies a 6.00% ad valorem duty, the EU a 6.50% ad valorem duty, while the US rate is "Free" for some entries, but can also be a complex compound duty of 15.4¢/kg + 64.5% ad valorem, depending on specific product details and applicable trade programs. Precise classification is crucial to determine the correct US duty. Due to their use in agrochemicals, these products may be subject to specific regulatory controls or import licensing requirements in certain jurisdictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920110000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920110000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920110000 | Free | — | ["kg"] |
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.
How to Classify This HS Code?
What products does HS 292011 cover?
This subheading covers O,O-Dimethyl S-methylcarbamoylmethyl phosphorodithioate, commonly known as Dimethoate, and its salts. Dimethoate is a specific organothiophosphate insecticide and acaricide. The WCO Harmonized System Nomenclature for Heading 2920 specifies esters of other inorganic acids (excluding esters of hydrogen halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives. Subheading 2920.11 specifically carves out "Dimethoate (ISO)". This precise definition is consistently applied across official tariffs, including the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system, ensuring uniform classification for this particular chemical compound.
What falls outside HS 292011?
The following products are excluded from HS 292011: all other thiophosphoric esters and their salts, even if they are structurally similar phosphorothioates. For instance, Parathion (O,O-diethyl O-4-nitrophenyl phosphorothioate) and Malathion (diethyl (dimethoxythiophosphorylthio)succinate), while also organothiophosphate insecticides, are classified under HS 2920.19 as "Other" thiophosphoric esters. Similarly, non-ester derivatives of phosphoric acids, such as inorganic phosphates, would fall under Chapter 28. This subheading is highly specific to Dimethoate, meaning any other thiophosphoric ester, regardless of its application or chemical properties, will be excluded.
What are common classification mistakes for HS 292011?
A common error is misclassifying other thiophosphoric esters as Dimethoate due to their shared chemical class or insecticidal use. Importers might incorrectly assume that all phosphorothioate insecticides belong here, overlooking the specific "Dimethoate (ISO)" designation. This mistake violates General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The specific wording of subheading 2920.11 leaves no room for other compounds, emphasizing the need for precise chemical identification rather than broad chemical family grouping.
How should importers classify products under HS 292011?
The correct procedure for classifying products under HS 292011 involves first confirming the exact chemical identity of the substance. Importers and customs brokers must verify through chemical analysis, Safety Data Sheets (SDS), or Certificates of Analysis that the product is unequivocally O,O-Dimethyl S-methylcarbamoylmethyl phosphorodithioate (Dimethoate). If the product is indeed Dimethoate, it falls under 2920.11. If it is any other thiophosphoric ester, it must be classified under 2920.19. Always consult the most current version of the USITC HTS, EU TARIC, or relevant national tariff schedule, and consider seeking a binding ruling for complex cases to ensure compliance and avoid penalties.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2920.11 in key markets?
The MFN import duty rates for products classified under HS 2920.11 (Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives) vary significantly by importing country. For instance, the United States (USITC) applies a duty rate of 3.7% ad valorem. The European Union (TARIC) generally applies a duty rate of 6.5% ad valorem. The United Kingdom (UK Trade Tariff) also applies a duty rate of 6.5% ad valorem. It is crucial for importers to verify the specific duty rate applicable to their destination country using the official tariff database of that country.
How do I determine if my product, specifically an organophosphate pesticide active ingredient, correctly falls under HS 2920.11?
Classification under HS 2920.11 requires the product to be a thiophosphoric ester (phosphorothioate) or its salt, or a halogenated, sulphonated, nitrated, or nitrosated derivative thereof. Key criteria include the presence of a phosphorus-sulfur double bond (P=S) within the ester structure. For example, malathion (O,O-dimethyl S-[1,2-bis(ethoxycarbonyl)ethyl] phosphorodithioate) or parathion (O,O-diethyl O-4-nitrophenyl phosphorothioate) are classic examples that would fall here due to their phosphorothioate structure. Importers should review the chemical structure and IUPAC nomenclature of their specific compound against the WCO Explanatory Notes for Chapter 29, particularly heading 2920, to ensure accurate classification. A chemical analysis report or Certificate of Analysis (CoA) detailing the exact chemical composition is often essential documentation.
Are there any preferential duty rates available for HS 2920.11 under common free trade agreements, and what documentation is needed to claim them?
Yes, preferential duty rates, including 'Free' status, are often available for HS 2920.11 under various free trade agreements (FTAs) depending on the origin and destination. For example, under the United States-Mexico-Canada Agreement (USMCA), goods originating in Mexico or Canada may enter the U.S. duty-free. Similarly, goods originating in certain developing countries may qualify for duty-free treatment under the Generalized System of Preferences (GSP) in the U.S. or EU, though GSP eligibility for specific products can change. To claim preferential duty rates, importers must provide a valid Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate for EU agreements, or a GSP Form A) that clearly demonstrates the product meets the rules of origin requirements of the respective agreement. Customs brokers should confirm the specific origin criteria for the product under the relevant FTA.
What specific documentation, beyond standard shipping documents, is typically required for importing chemicals classified under HS 2920.11?
Beyond standard shipping documents like the commercial invoice, packing list, and bill of lading/air waybill, importing chemicals under HS 2920.11 often requires additional specialized documentation due to their nature. This typically includes: a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) providing detailed information on hazards and safe handling; a Certificate of Analysis (CoA) confirming the chemical composition, purity, and specifications; and potentially import permits or licenses from regulatory bodies if the substance is controlled (e.g., for pesticide active ingredients, dual-use chemicals, or substances subject to environmental regulations like TSCA in the U.S. or REACH in the EU). Importers should consult the specific import regulations of the destination country's chemical and environmental agencies.