HS 292910 Isocyanates

What products does HS 292910 cover?

This subheading covers isocyanates, which are organic compounds containing the isocyanate functional group (-N=C=O). Specifically, HS 2929.10.00 applies to "Isocyanates" as defined within Heading 2929 of the Harmonized System Nomenclature, which encompasses compounds with other nitrogen-functions. This includes a wide range of commercially significant chemicals such as toluene diisocyanate (TDI), methylene diphenyl diisocyanate (MDI), and hexamethylene diisocyanate (HDI), all crucial intermediates in the production of polyurethanes, foams, coatings, and adhesives. The scope is consistent across major customs territories, including the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system, ensuring global uniformity in classification for these essential industrial chemicals.

What falls outside HS 292910?

The following products are excluded from HS 292910: polymers of isocyanates, which are classified in Chapter 39, typically under subheadings for polyurethanes (e.g., 3909.50). For instance, prepolymers or polyols reacted with isocyanates to form a polymer are no longer considered "isocyanates" in their unreacted chemical form. Similarly, mixtures containing isocyanates, where the isocyanate is not the predominant character-imparting component or where the mixture forms a specific preparation, might be classified elsewhere, potentially in Chapter 38 or even Chapter 32 if they are formulated as specific paints or varnishes. The key distinction lies in whether the product is a pure, unreacted isocyanate compound or a derivative/mixture where the chemical identity has changed.

What are common classification mistakes for HS 292910?

A common error is misclassifying isocyanate prepolymers or oligomers as pure isocyanates under 2929.10.00. Importers often overlook the distinction between the monomeric isocyanate and its polymeric forms, which are correctly classified in Chapter 39, specifically under headings for polyurethanes, such as 3909.50. This mistake often arises from a failure to apply General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and section or chapter notes, and GRI 6, which extends these principles to subheadings. Another frequent error involves classifying mixtures where the isocyanate is not the sole or principal component, leading to incorrect duty rates and potential non-compliance, as such mixtures might fall under Chapter 38 or other specific chemical preparations.

How should importers classify products under HS 292910?

The correct procedure for classifying products under HS 292910 involves a meticulous review of the product's chemical composition and intended use. Importers and customs brokers should first verify that the product is indeed an unreacted isocyanate compound, not a polymer or a complex mixture where the isocyanate function is secondary. This requires consulting the Safety Data Sheet (SDS) and technical specifications to confirm the chemical name and CAS number. Next, apply General Interpretative Rule 1, ensuring the product meets the specific terms of Heading 2929 and Subheading 292910. For the United States, consult the USITC HTSUS, for the EU, the TARIC database, and for the UK, the UK Trade Tariff, cross-referencing with WCO Explanatory Notes to ensure accurate and compliant classification, thereby avoiding potential penalties and delays.