HS 292021 Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
Quick Answer: HS code 292021 covers phosphite esters and their salts, along with their halogenated, sulphonated, nitrated, or nitrosated derivatives. In plain terms, this includes a range of organic chemical compounds derived from phosphorous acid, often used as intermediates in chemical synthesis, flame retardants, or stabilizers in polymers. Importers and customs brokers should note the varying duty rates: the UK applies a 6.00% ad valorem duty, the EU a 6.50% ad valorem duty, and the US a 3.7% ad valorem duty, with many preferential trade agreements offering duty-free entry (e.g., under GSP, FTAs with Australia, Korea, Mexico, etc.). Exporters should verify specific origin requirements to leverage these preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920210000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920210000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920210000 | 3.7% | 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 2920.21?
Imports of Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives 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 15 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 292021 cover?
This subheading covers phosphite esters and their salts, specifically those derived from dialkyl phosphites. The WCO Harmonized System Nomenclature for heading 2920 explicitly includes "Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives." Subheading 292021 then narrows this to "Dialkyl phosphites and their salts." This encompasses a range of organic chemical compounds where a phosphorus atom is bonded to three oxygen atoms, with two of these oxygen atoms forming ester linkages with alkyl groups, and the third oxygen atom forming a P-H bond (in the case of dialkyl phosphites) or a salt. Official definitions from the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this interpretation, focusing on the specific chemical structure of dialkyl phosphites and their corresponding salts.
What falls outside HS 292021?
The following products are excluded from HS 292021: phosphites that are not dialkyl phosphites or their salts, such as trialkyl phosphites (e.g., trimethyl phosphite, triethyl phosphite), which are classified under HS 292029 ("Other"). Additionally, phosphonates, which contain a direct carbon-phosphorus bond, are excluded and typically fall under HS 2931 ("Other organo-inorganic compounds"). For instance, diethyl phosphonate, while sounding similar, is structurally different from a dialkyl phosphite and would not be classified here. Complex organophosphorus compounds that are not primarily phosphite esters or their salts, or those with additional functional groups that confer a more specific classification, would also be excluded, requiring careful analysis of their chemical structure and primary function.
What are common classification mistakes for HS 292021?
A common error is confusing dialkyl phosphites with trialkyl phosphites or phosphonates, leading to misclassification. Importers often overlook the crucial distinction in the number of alkyl groups attached via oxygen to the phosphorus atom, or the presence of a direct C-P bond. For example, classifying trimethyl phosphite (a trialkyl phosphite) under 292021 instead of 292029 is a frequent mistake. Another error involves failing to correctly identify the "salt" aspect, potentially misclassifying a salt of a dialkyl phosphite if its chemical name is not immediately obvious. Adherence to General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is paramount to avoid these errors, requiring precise chemical identification.
How should importers classify products under HS 292021?
The correct procedure for classifying products under HS 292021 involves a meticulous review of the chemical structure and nomenclature. Importers and customs brokers should first obtain the precise chemical name, CAS number, and structural formula of the product. Verify that the compound is indeed a dialkyl phosphite or a salt thereof, ensuring it does not possess a direct carbon-phosphorus bond (which would indicate a phosphonate) or three alkyl groups attached via oxygen (which would indicate a trialkyl phosphite). Consult the WCO Explanatory Notes for Chapter 29 and Heading 2920 for detailed guidance. Cross-reference with the USITC HTS or EU TARIC system for any specific national or regional interpretative rulings. If uncertainty persists, consider obtaining a binding ruling from the relevant customs authority to ensure compliance and avoid potential penalties.
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for HS code 2920.21 in major economies, and what preferential rates might apply?
For HS code 2920.21, 'Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives,' the MFN duty rates vary by importing country. For instance, the United States applies a general MFN duty rate of 3.7% ad valorem. The European Union's TARIC database indicates a common customs duty of 6.50% ad valorem. The UK Global Tariff also lists a 6.50% ad valorem duty. However, significant preferential duty reductions, often 'Free' (0% ad valorem), are available under various Free Trade Agreements (FTAs) for goods originating from partner countries. For example, in the US, 'Free' rates apply to imports from countries such as 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) under their respective FTAs. Importers should consult the specific tariff schedule of the importing country and provide valid Certificates of Origin to claim preferential treatment. Goods not qualifying for preferential treatment, or originating from countries subject to specific trade remedies, could face higher rates, such as 25% for certain origins in some jurisdictions.
What are the key classification criteria for products under HS 2920.21, particularly distinguishing them from other organic esters?
HS 2920.21 specifically covers 'Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.' The primary classification criterion is the presence of a phosphite ester functional group, which is an organic compound containing a phosphorus atom bonded to three oxygen atoms, with at least one oxygen atom also bonded to a carbon atom (P-O-C). It is crucial to distinguish these from phosphate esters (HS 2919) and other organic esters of inorganic acids (e.g., nitrates, sulphates) which fall under different headings. The 'derivatives' clause means that if the phosphite ester has undergone halogenation, sulphonation, nitration, or nitrosation, it remains classified here, provided the essential character as a phosphite ester is maintained. Importers must ensure their product's chemical structure precisely matches this description, often requiring a detailed chemical analysis report or Safety Data Sheet (SDS) to confirm the presence and nature of the phosphite ester group.
What specific documentation is required for importing goods classified under HS 2920.21, especially to claim preferential duty rates?
For imports under HS 2920.21, standard commercial documentation is always required, including a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a Free Trade Agreement (FTA), a valid Certificate of Origin (e.g., a USMCA Certificate of Origin for trade with North America, an EUR.1 movement certificate for certain EU agreements, or a specific FTA certificate for other partners) is essential. This certificate must accurately identify the goods, confirm their originating status according to the FTA's rules of origin, and be signed by the exporter or producer. Customs authorities may also request additional documentation such as Safety Data Sheets (SDS), technical data sheets, chemical analysis reports, or manufacturing process descriptions to verify the product's composition and classification, particularly for complex chemical compounds or to confirm the absence of controlled substances.
Are there any common trade agreements or special provisions that frequently impact the import of phosphite esters under HS 2920.21?
Yes, numerous trade agreements significantly impact the import of phosphite esters under HS 2920.21 by offering preferential duty treatment. For example, the United States has FTAs with countries like Australia, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore, all of which typically grant 'Free' (0% ad valorem) duty rates for originating goods under this HS code. Similarly, the EU has a vast network of FTAs (e.g., with Canada, Japan, South Korea, Mercosur) that can reduce or eliminate duties. The UK also maintains its own independent trade agreements post-Brexit. Importers should review the specific rules of origin for HS 2920.21 within the relevant FTA to ensure their product qualifies. Additionally, certain phosphite esters may be subject to specific chemical control regulations (e.g., under the Chemical Weapons Convention, REACH in the EU, or TSCA in the US), which, while not directly affecting classification or duty rates, can impose additional import licensing, reporting, or registration requirements. It is crucial for importers to verify both trade agreement eligibility and compliance with chemical regulatory frameworks.