HS 292024 Triethyl phosphite
Quick Answer: HS code 292024 specifically covers Triethyl phosphite, a chemical compound primarily used as an intermediate in organic synthesis, a ligand in coordination chemistry, and a reagent in various industrial processes, including the production of pesticides and pharmaceuticals. For importers and exporters, understanding the duty rates is crucial. The UK applies a 6.00% ad valorem duty, while the EU TARIC system indicates a 6.50% ad valorem rate. In the United States, the general duty rate is 3.7% ad valorem, with significant preferential duty treatment (Free) available under various Free Trade Agreements (FTAs) for imports from countries such as Australia, South Korea, and Israel. Conversely, a 25% ad valorem rate may apply under specific trade measures. Accurate classification ensures compliance and avoids potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920240000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920240000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2920240000 | 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 2920.24?
Imports of Triethyl 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?
How to Classify This HS Code?
What products does HS 292024 cover?
This subheading covers triethyl phosphite, a specific organic chemical compound defined by its molecular structure as a phosphite ester. According to the Harmonized System Nomenclature Explanatory Notes for Heading 2920, this category encompasses esters of phosphorous acids and their salts, and halogenated, sulfonated, nitrated or nitrosated derivatives thereof. Triethyl phosphite, with the chemical formula (CH₃CH₂)₃PO₃, is a clear, colorless liquid primarily used as an intermediate in the synthesis of other organic compounds, including pesticides, pharmaceuticals, and flame retardants. Its classification here is precise, reflecting its distinct chemical identity within the broader group of phosphite esters.
What falls outside HS 292024?
The following products are excluded from HS 292024: other phosphite esters, such as trimethyl phosphite (HS 2920.29) or triphenyl phosphite (HS 2920.29), which are distinct chemical compounds despite their similar functional group. Furthermore, inorganic phosphites, such as sodium phosphite, are classified under Chapter 28, specifically Heading 2835, as they are salts of phosphorous acid rather than organic esters. Polyphosphites, which are polymers containing phosphite linkages, would typically fall under Chapter 39 if they meet the definition of plastics, or potentially other headings depending on their specific chemical structure and primary use, rather than this specific single organic compound subheading.
What are common classification mistakes for HS 292024?
A common error is misclassifying other phosphite esters, such as di- or mono-ethyl phosphites, or even mixed alkyl phosphites, under HS 292024 instead of the residual subheading HS 292029. This mistake often arises from a lack of precise chemical identification and a failure to strictly apply General Interpretative Rule (GRI) 1, which dictates that classification is determined according to the terms of the headings and any relative section or chapter notes. Importers might also confuse triethyl phosphite with triethyl phosphate (HS 2919.90), which is an ester of phosphoric acid, not phosphorous acid, leading to incorrect duty rates and compliance issues due to their similar names but distinct chemical structures and classifications.
How should importers classify products under HS 292024?
The correct procedure for classifying triethyl phosphite involves verifying the precise chemical name and formula against the Harmonized System Nomenclature and relevant national tariff schedules, such as the US Harmonized Tariff Schedule (HTSUS) or the EU TARIC. Importers and customs brokers should obtain a Certificate of Analysis or a Safety Data Sheet (SDS) from the manufacturer, which clearly states the chemical identity, purity, and CAS (Chemical Abstracts Service) number. This documentation is crucial for confirming that the product is indeed triethyl phosphite and not a related or similar chemical. Applying GRI 1 ensures that the specific subheading for "Triethyl phosphite" is correctly utilized, preventing misclassification and ensuring compliance with trade regulations and accurate duty assessment.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Triethyl phosphite (HS 2920.24) in key markets, and what are common preferential rates?
The MFN (Most Favored Nation) import duty rate for Triethyl phosphite (HS 2920.24) varies by importing country. For example, the United States applies a duty rate of 3.7% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS) for goods not qualifying for preferential treatment. The European Union's TARIC database indicates a common MFN duty rate of 6.50% ad valorem. The UK Global Tariff also lists a 6.50% ad valorem MFN rate. Many countries offer preferential duty treatment under various free trade agreements. For HS 2920.24, 'Free' (0% ad valorem) rates are often available for 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) under respective trade agreements. Importers should consult the specific tariff schedule of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) and ensure compliance with Rules of Origin to claim preferential treatment.
What are the key classification criteria for Triethyl phosphite under HS 2920.24, and what distinguishes it from similar chemicals?
Triethyl phosphite is classified under Harmonized System (HS) subheading 2920.24. This subheading specifically covers 'Phosphites, phosphinates and phosphonates; their halogenated, sulphonated, nitrated or nitrosated derivatives: Triethyl phosphite'. The classification is based on its precise chemical structure as an ester of phosphorous acid (H3PO3) with three ethyl groups. It is crucial to distinguish Triethyl phosphite from other phosphites or related phosphorus compounds, such as trimethyl phosphite (HS 2920.29) or other organic phosphorus compounds of Chapter 29. The 'triethyl' specification is critical for classification under 2920.24. Importers should ensure that the product's chemical name, CAS number (e.g., 122-52-1), and chemical formula (C6H15O3P) precisely match the description for this subheading to avoid misclassification.
What documentation is typically required for importing Triethyl phosphite (HS 2920.24), especially when claiming preferential duty rates?
For importing Triethyl phosphite (HS 2920.24), standard customs documentation includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form. To claim preferential duty rates, a valid Certificate of Origin or an origin declaration (depending on the specific trade agreement and value threshold) is mandatory. This document certifies that the product meets the Rules of Origin requirements of the exporting country under the relevant free trade agreement (e.g., USMCA, EU-Korea FTA). Additionally, a Safety Data Sheet (SDS) is often required for chemical products for hazard communication and regulatory compliance. Importers should also be prepared to provide technical specifications or a chemical analysis report if requested by customs authorities to verify the product's identity and composition.
Are there any specific trade agreements that offer significant duty reductions or 'Free' rates for Triethyl phosphite (HS 2920.24) when importing into the US, EU, or UK?
Yes, several trade agreements offer significant duty reductions or 'Free' (0% ad valorem) rates for Triethyl phosphite (HS 2920.24) when imported into major markets. For the United States, imports from countries like Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore can often enter duty-free under respective Free Trade Agreements (FTAs) provided they meet the Rules of Origin. Similarly, the European Union's extensive network of FTAs (e.g., with Korea, Singapore, Chile) provides preferential access. The UK, post-Brexit, also has its own set of trade agreements (e.g., with Australia, Korea) that can grant duty-free entry. Importers must verify the specific agreement, ensure the product originates from a qualifying country, and possess the correct origin documentation to benefit from these preferential tariffs.