HS 292142 Aniline derivatives and their salts
Quick Answer: HS code 2921.42 covers aniline derivatives and their salts, which are organic chemical compounds derived from aniline, a primary aromatic amine. These chemicals are crucial intermediates in the production of dyes, pharmaceuticals, agrochemicals, and polymers. For example, N,N-dimethylaniline, used in dye manufacturing, falls under this classification. Importers and customs brokers should note the varying duty rates: the UK generally applies a 6.00% ad valorem duty, while the EU TARIC system typically levies 6.50% ad valorem. In the US, the Most Favored Nation (MFN) rate is 6.5% ad valorem, though many products within this subheading benefit from duty-free treatment under various Free Trade Agreements (e.g., A, AU, KR). Some specific derivatives may face higher compound duties, such as 15.4¢/kg + 60%. Careful classification to the 8-digit or 10-digit level is essential to determine the precise duty and eligibility for preferential tariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2921420000 | — | — | — |
| 2921420035 | 6.00 % | — | — |
| 2921420050 | 6.00 % | — | — |
| 2921420061 | 6.00 % | — | — |
| 2921420070 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2921420065 | 6.50 % | — | — |
| 2921420080 | 6.50 % | — | — |
| 2921420087 | 6.50 % | — | — |
| 2921420089 | 6.50 % | — | — |
| 2921420000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 292142 | — | — | — |
| 2921421500 | 6.5% | Free (17 programs) | ["kg"] |
| 2921421800 | 5.8% | Free (18 programs) | ["kg"] |
| 2921422200 | 6.5% | Free (17 programs) | ["kg"] |
| 2921422300 | 6.5% | Free (17 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 2921.42?
Imports of Aniline derivatives and their salts 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 17 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 292142 cover?
This subheading covers aniline derivatives and their salts, specifically those where the amino group is directly attached to a benzene ring and the benzene ring itself may be substituted. Aniline (aminobenzene) is the simplest aromatic amine, and its derivatives include compounds where hydrogen atoms on the nitrogen or the benzene ring are replaced by other groups, provided the fundamental aniline structure is maintained. The World Customs Organization (WCO) Harmonized System Explanatory Notes for Heading 2921 clarify that this includes a wide range of substituted anilines and their corresponding salts, which are crucial intermediates in the production of dyes, pharmaceuticals, and agrochemicals, as defined by the USITC Harmonized Tariff Schedule and EU TARIC. Examples include N,N-dimethylaniline, N,N-diethylaniline, and their various isomers and salt forms.
What falls outside HS 292142?
The following products are excluded from HS 292142: compounds where the amino group is not directly attached to a benzene ring, even if they contain an aniline moiety elsewhere in their structure. For instance, benzylamine (where the amino group is attached to a methylene group, not directly to the benzene ring) is classified under HS 2921.49. Additionally, complex chemical compounds that incorporate an aniline derivative but are more specifically defined elsewhere in Chapter 29 or other chapters, such as certain heterocyclic compounds or provitamins and vitamins, would be excluded. Furthermore, finished pharmaceutical products or dye preparations, even if derived from aniline, are classified according to their specific function or composition in later chapters, rather than as simple aniline derivatives.
What are common classification mistakes for HS 292142?
A common error is misclassifying compounds that contain an aniline structure but are more specifically described by another subheading within Chapter 29, or even another chapter entirely, due to their more complex chemical nature or specific function. Importers often overlook the direct attachment requirement of the amino group to the benzene ring, leading to incorrect classification of compounds like benzylamine derivatives. Another frequent mistake involves classifying mixtures or preparations containing aniline derivatives under this subheading, when General Interpretative Rule (GRI) 3(b) or 3(c) might direct them to a different heading or subheading based on the essential character or the last in numerical order principle. Furthermore, salts of aniline derivatives are sometimes overlooked, leading to classification under the free base form when the salt form is explicitly covered.
How should importers classify products under HS 292142?
The correct procedure for classifying products under HS 292142 involves a meticulous review of the chemical structure to confirm the presence of an amino group directly attached to a benzene ring, characteristic of aniline and its derivatives. Importers and customs brokers should first consult the WCO Harmonized System Explanatory Notes for Heading 2921 to understand the precise scope and exclusions. Next, verify the specific chemical name and CAS number against the USITC Harmonized Tariff Schedule or EU TARIC database to confirm if it is explicitly listed or falls within the defined scope. If the product is a salt, ensure it is the salt of an aniline derivative. Always obtain a Certificate of Analysis (CoA) or a detailed chemical description from the manufacturer to accurately identify the compound and avoid misclassification, particularly for complex or novel derivatives, ensuring compliance with GRI 1 and Chapter 29 Notes.
Which HS Codes Are Related?
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FAQ
What are the standard Most Favored Nation (MFN) import duty rates for products classified under HS 2921.42 (Aniline derivatives and their salts) in key markets?
The MFN import duty rates for HS 2921.42 can vary by importing country. For example, the United States applies a general MFN duty rate of 6.5% ad valorem. The European Union's TARIC database indicates a general MFN duty rate of 6.5% ad valorem for this heading. Similarly, the UK Global Tariff also lists a 6.5% ad valorem duty. Importers should always consult the specific tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule of the United States (HTSUS), the EU TARIC, or the UK Trade Tariff, for the most current and precise rates applicable at the time of importation.
Are there any preferential duty rates available for HS 2921.42 under common trade agreements, and how can importers claim them?
Yes, preferential duty rates, including duty-free treatment, are available for HS 2921.42 under various trade agreements, provided the goods meet the respective Rules of Origin. For imports into the United States, duty-free treatment ('Free' rate) is available for goods originating from countries with which the U.S. has Free Trade Agreements (FTAs) 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). Similar preferential rates exist under the Generalized System of Preferences (GSP) for eligible developing countries, though GSP eligibility can change. To claim preferential duty rates, importers must ensure the goods comply with the specific Rules of Origin of the applicable agreement and provide the required documentation, typically a Certificate of Origin or an origin declaration, to customs authorities at the time of entry. Customs brokers play a crucial role in verifying origin and preparing the necessary documentation.
What are the key classification criteria for 'Aniline derivatives and their salts' under HS 2921.42, and what common pitfalls should be avoided?
HS 2921.42 specifically covers 'Aniline derivatives and their salts.' The primary classification criterion is the chemical structure, confirming the presence of an aniline derivative (an organic compound derived from aniline, C6H5NH2, by replacing one or more hydrogen atoms with other groups) or its salt. This heading falls under Chapter 29, which covers organic chemicals, and more specifically, under subheading 2921 for 'Amine-function compounds.' Importers must ensure that the chemical name and structure precisely match the definition of an aniline derivative or its salt. Common pitfalls include misclassifying complex aromatic amines that are not direct derivatives of aniline, or salts of other amine-function compounds. A detailed chemical analysis report (e.g., Certificate of Analysis) is often crucial for accurate classification, especially for novel or less common derivatives. WCO Explanatory Notes for Chapter 29 provide further guidance on the scope of organic chemical classifications.
What specific documentation is typically required by customs authorities for the importation of chemicals under HS 2921.42, beyond standard shipping documents?
Beyond standard shipping documents like the commercial invoice, packing list, and bill of lading/air waybill, importers of chemicals under HS 2921.42 often need to provide additional specific documentation to customs authorities. This typically includes: 1. Safety Data Sheet (SDS/MSDS): Essential for identifying the chemical composition, hazards, and safety precautions, which aids customs in regulatory compliance checks. 2. Certificate of Analysis (CoA): Provides detailed information on the chemical's purity, composition, and physical properties, crucial for accurate classification and demonstrating compliance with product standards. 3. Certificate of Origin: Required to claim preferential duty rates under trade agreements. 4. Import Licenses or Permits: Depending on the specific chemical and the importing country's regulations, certain aniline derivatives or their salts might be subject to import licensing requirements, especially if they are precursors for controlled substances or have dual-use applications. Importers should consult the relevant national chemical control regulations (e.g., EPA in the US, REACH in the EU) to ensure all necessary permits are obtained prior to shipment.