HS 292023 Trimethyl phosphite
Quick Answer: HS code 2920.23 specifically covers Trimethyl phosphite, a chemical compound primarily used as an intermediate in organic synthesis, particularly for producing pesticides, pharmaceuticals, and other specialty chemicals. For importers and customs brokers, understanding the duty rates is crucial. In the UK, the Most Favoured Nation (MFN) duty rate is 6.00% ad valorem. The European Union (EU) applies an MFN rate of 6.50% ad valorem. For the United States, the MFN rate is 3.7% ad valorem, with significant preferential duty treatment available, including duty-free status under various Free Trade Agreements (FTAs) for imports from countries such as Australia, Korea, and Singapore. Conversely, imports from non-market economy countries may face a higher rate of 25%. Importers should verify origin and eligibility for preferential tariffs to optimize landed costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920230000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920230000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920230000 | 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 2920.23?
Imports of Trimethyl phosphite 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 292023 cover?
This subheading covers trimethyl phosphite, a specific organic chemical compound with the chemical formula (CH₃O)₃P. It is an ester of phosphorous acid, specifically a phosphite ester. According to the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO), and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this classification is precise for the pure chemical. It is primarily used as a reagent in organic synthesis, a ligand in coordination chemistry, and an intermediate in the production of other chemicals, including pesticides and pharmaceuticals, due to its reducing properties.
What falls outside HS 292023?
The following products are excluded from HS 292023: other phosphite esters, such as triethyl phosphite or triphenyl phosphite, which would fall under other subheadings within Heading 2920, specifically 2920.29. Additionally, mixtures containing trimethyl phosphite are generally excluded if the trimethyl phosphite does not impart the essential character of the mixture, in which case they might be classified under Chapter 38 or other relevant headings depending on their composition and intended use. For instance, a formulated pesticide containing trimethyl phosphite as an active ingredient would likely be classified under Chapter 38, specifically 3808, rather than as a pure chemical.
What are common classification mistakes for HS 292023?
A common error is misclassifying other phosphite esters as trimethyl phosphite, or vice versa, due to their similar chemical nature and nomenclature. For example, triethyl phosphite, while chemically related, is distinct and classified under HS 2920.29. Another frequent mistake involves classifying mixtures or preparations containing trimethyl phosphite under 2920.23, when in fact, General Interpretative Rule (GRI) 3(b) or 3(c) might apply, leading to classification elsewhere if the trimethyl phosphite does not constitute the essential character of the goods. Importers must ensure the chemical identity is precisely trimethyl phosphite and not a derivative, isomer, or mixture.
How should importers classify products under HS 292023?
The correct procedure for classifying products under HS 292023 involves verifying the exact chemical identity of the substance. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name "trimethyl phosphite" and its CAS number (121-45-9). This documentation is crucial to confirm it is not another phosphite ester or a mixture. The classification should adhere to GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, ensuring the product precisely matches the description for "Trimethyl phosphite" within subheading 2920.23.
Which HS Codes Are Related?
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FAQ
What are the standard import duty rates for Trimethyl Phosphite (HS 2920.23) in key markets?
The Most Favored Nation (MFN) import duty rates for Trimethyl Phosphite (HS 2920.23) vary by country. For example, the general MFN duty rate in the United States is 3.7% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). In the European Union, the MFN duty rate is 6.50% ad valorem according to the TARIC database. The UK Global Tariff also lists a 6.50% ad valorem MFN duty rate. Importers should always verify the current rates with the official customs tariff of the importing country, as rates can be subject to change.
Are there any preferential duty rates available for Trimethyl Phosphite (HS 2920.23) under free trade agreements?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are available for Trimethyl Phosphite (HS 2920.23) when imported from countries with which the importing nation has a Free Trade Agreement (FTA) or other preferential trade programs. For instance, in the United States, 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 qualify for duty-free entry under specific FTA provisions, provided all rules of origin are met. Importers must ensure they have the correct documentation, such as a certificate of origin, to claim these preferential rates. Consult the specific FTA text and customs regulations of the importing country for detailed requirements.
What are the key classification criteria for ensuring Trimethyl Phosphite falls under HS 2920.23?
Trimethyl Phosphite is classified under HS 2920.23 based on its chemical structure and function. Chapter 29 covers organic chemicals, and heading 2920 specifically 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 2920.23 precisely identifies 'Trimethyl phosphite'. The classification relies on the compound being the trimethyl ester of phosphorous acid. Importers should ensure the chemical name, CAS number (typically 121-45-9), and chemical formula (C3H9O3P) on product documentation align with this description. Any mixtures or derivatives would need to be evaluated against the General Rules of Interpretation (GRIs) and relevant Section and Chapter Notes of the Harmonized System to confirm classification.
What documentation is typically required for importing Trimethyl Phosphite (HS 2920.23)?
Standard documentation for importing Trimethyl Phosphite (HS 2920.23) includes a commercial invoice, packing list, bill of lading or air waybill, and a certificate of origin (especially if claiming preferential duty rates). Given it's a chemical, a Safety Data Sheet (SDS) is often required for regulatory compliance and hazard communication purposes. Depending on the importing country, additional permits or licenses from chemical control authorities may be necessary, particularly if the substance is subject to specific environmental, health, or security regulations. For example, some jurisdictions might require pre-notification or registration for certain chemical imports. Importers should consult their customs broker and the relevant national chemical regulatory agencies for specific requirements.
Are there any specific trade restrictions or additional duties, such as Section 301 or anti-dumping duties, that might apply to HS 2920.23?
While the general MFN and preferential duty rates apply, importers must be aware of potential additional duties. For example, in the United States, certain goods originating from specific countries (e.g., China) may be subject to Section 301 tariffs, which could add a significant percentage (e.g., 25%) to the standard duty rate. Importers should check the latest USTR notices and HTSUS Chapter 99 for any applicable additional duties based on the country of origin. Similarly, anti-dumping or countervailing duties can be imposed if a product is found to be dumped or unfairly subsidized. While there are no current widely publicized anti-dumping duties specifically on Trimethyl Phosphite (HS 2920.23) from all origins, these can be initiated at any time. Importers should regularly consult official trade remedy databases (e.g., USITC, EU Commission) to check for any ongoing investigations or orders.