HS 292221 Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof

For products classified under Harmonized System (HS) subheading 2922.21, the Most Favored Nation (MFN) duty rates typically range as follows: In the United States, the MFN duty rate is 6.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates an MFN duty rate of 6.5% ad valorem. The UK Global Tariff also lists an MFN rate of 6.5% ad valorem. Preferential duty rates can significantly reduce or eliminate these charges. For instance, under various U.S. Free Trade Agreements (FTAs) and preference programs, 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) may be eligible for duty-free treatment (indicated as 'Free' or specific program indicators like 'A+', 'D', 'E', 'L', 'P', 'S'). Importers should consult the specific country's tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) and relevant trade agreement rules of origin to determine eligibility for preferential treatment.

The primary classification criteria for HS 2922.21 revolve around the chemical structure of the organic compounds. This subheading specifically covers 'Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof'. Key elements for classification include:

1. Presence of Amino and Phenolic/Naphtholic Functions: The compound must contain both an amino group (-NH2, -NHR, -NR2) and a hydroxyl group (-OH) attached to a benzene or naphthalene ring system.
2. Exclusion of Multiple Oxygen Functions: A critical differentiator is the 'other than those containing more than one kind of oxygen function' clause. This means the compound should not simultaneously possess, for example, a carboxylic acid function (-COOH) and a phenolic hydroxyl group, or an aldehyde (-CHO) and a phenolic hydroxyl, in addition to the amino group. The oxygen functions present should primarily be from the hydroxyl group(s) and any ether or ester linkages derived from these.
3. Derivatives Included: Ethers and esters of these amino-phenols/naphthols, as well as their salts, are also covered.
4. Chemical Purity and Identity: Laboratory analysis (e.g., spectroscopy, chromatography) may be required to confirm the exact chemical structure and purity, especially when the 'kind of oxygen function' exclusion is ambiguous. Importers should provide a detailed chemical description, CAS number, and structural formula to customs authorities.

For the importation of chemicals classified under HS 2922.21, customs authorities generally require standard import documentation, along with specific chemical-related information to ensure compliance and safety. Essential documents include:

1. Commercial Invoice: Detailing the goods, value, quantity, and parties involved.
2. Packing List: Itemizing the contents of each package.
3. Bill of Lading or Air Waybill: Transport document.
4. Certificate of Origin: Crucial for claiming preferential duty rates under Free Trade Agreements (FTAs). This document must accurately reflect the origin criteria.
5. Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS): This is often required for chemical imports to provide information on potential hazards, safe handling, and emergency procedures.
6. Technical Data Sheet/Product Specification: A detailed description of the chemical, including its chemical name, CAS number, structural formula, purity, and intended use.
7. Import Licenses/Permits: Depending on the specific chemical and the importing country's regulations, certain chemicals may require specific import licenses or permits from regulatory bodies (e.g., environmental protection agencies, chemical control authorities). Importers should verify national regulations prior to shipment.

Major trade agreements can significantly alter the duty landscape for products under HS 2922.21 by offering preferential or duty-free access, provided the goods meet the agreement's Rules of Origin (ROO).

USMCA (United States-Mexico-Canada Agreement): For goods originating in Mexico or Canada and imported into the United States (or vice-versa), products under HS 2922.21 that meet the USMCA's ROO are generally eligible for duty-free treatment. The ROO for chemicals often involves a change in tariff classification or a regional value content requirement. Importers must ensure they have a valid Certificate of Origin or equivalent documentation demonstrating compliance with USMCA rules.

EU-Japan Economic Partnership Agreement (EPA): Under the EU-Japan EPA, industrial chemicals, including those in Chapter 29, typically benefit from substantial duty reductions or elimination. For HS 2922.21, goods originating in Japan and imported into the EU (or vice-versa) are generally eligible for duty-free treatment, provided they satisfy the specific ROO outlined in the agreement. These rules often require the product to be 'wholly obtained' or undergo 'sufficient working or processing' within the territory of the parties.

General Impact: Importers should always review the specific annexes or chapters on Rules of Origin within the relevant trade agreement to confirm eligibility. Failure to meet the ROO will result in the application of the standard MFN duty rate. Customs brokers can provide guidance on navigating these complex requirements.