HS 293141 Non-halogenated organo-phosphorous derivatives

The Most Favored Nation (MFN) import duty rates for HS 2931.41 can vary significantly by importing country. For instance, in the United States, the general MFN duty rate is 6.5% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). In the European Union, the MFN duty rate under TARIC for this subheading is typically 6.00% ad valorem. The UK Global Tariff also lists a general duty rate of 6.00% ad valorem. However, many preferential trade agreements offer reduced or duty-free access. For example, imports into the U.S. from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Panama (PA), Peru (PE), and Singapore (SG) may be eligible for duty-free treatment under various Free Trade Agreements (FTAs), provided the goods meet the respective Rules of Origin. Importers should consult the specific trade agreement's origin criteria and ensure proper documentation, such as a Certificate of Origin, is provided to claim preferential tariffs.

HS 2931.41 specifically covers 'Non-halogenated organo-phosphorous derivatives.' The primary classification criteria revolve around the chemical structure:

1. Organo-phosphorous: The compound must contain at least one carbon-phosphorus bond. This distinguishes it from inorganic phosphorous compounds (e.g., phosphates, phosphites) which are classified elsewhere, typically in Chapter 28.
2. Derivatives: It must be a derivative of an organo-phosphorous compound.
3. Non-halogenated: This is a critical differentiator. The molecule must not contain any halogen atoms (Fluorine, Chlorine, Bromine, Iodine). If a halogen atom is present, even if it's an organo-phosphorous compound, it would typically be classified under HS 2931.42 ('Halogenated organo-phosphorous derivatives') or other more specific subheadings if applicable. Importers should review the chemical's structural formula and CAS (Chemical Abstracts Service) number, cross-referencing with the WCO Explanatory Notes for Chapter 29, to ensure accurate classification.

Beyond standard commercial invoices, packing lists, and bills of lading, importers of HS 2931.41 may face additional documentation and regulatory requirements depending on the specific chemical and the importing country. While 'non-halogenated organo-phosphorous derivatives' are generally not subject to the same strict controls as certain halogenated compounds (e.g., under the Montreal Protocol or Stockholm Convention), some specific chemicals within this broad category might be regulated. For example, certain organo-phosphorous compounds can be precursors for chemical weapons or have dual-use applications, potentially requiring export/import licenses from authorities like the U.S. Bureau of Industry and Security (BIS) or similar agencies in other countries. Furthermore, compliance with chemical safety regulations (e.g., REACH in the EU, TSCA in the U.S.) often necessitates Safety Data Sheets (SDS) and proper labeling. Importers should verify if the specific chemical is listed on any national or international control lists and consult with regulatory bodies in both the exporting and importing countries.

Major trade agreements often provide significant duty reductions or duty-free access for products classified under HS 2931.41. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying goods originating from Mexico or Canada are typically eligible for duty-free treatment (0% ad valorem) when imported into the U.S., replacing the previous NAFTA benefits. Similarly, the EU has numerous FTAs (e.g., with Japan, South Korea, Canada) where 'non-halogenated organo-phosphorous derivatives' often receive preferential duty rates, frequently reducing the MFN rate of 6.00% to 0% ad valorem. While the EU-Mercosur Agreement is not yet fully ratified, if implemented, it would likely offer preferential rates for qualifying goods, potentially reducing the MFN duty rate for HS 2931.41. To claim these benefits, importers must ensure the goods meet the agreement's specific Rules of Origin and provide the necessary proof of origin, such as an origin declaration or certificate, as stipulated by the respective agreement.

The '25%' duty rate often associated with HS 2931.41 typically refers to punitive or retaliatory tariffs, most notably those imposed by the United States under Section 301 of the Trade Act of 1974 against goods originating from specific countries, primarily China. These additional duties are applied on top of the normal MFN duty rate. For example, if a 'non-halogenated organo-phosphorous derivative' (HS 2931.41) originates from China and is subject to Section 301 tariffs, an importer into the U.S. would pay the normal MFN duty rate (e.g., 6.5% ad valorem) plus an additional 25% ad valorem duty, resulting in a total duty burden of 31.5% ad valorem. These tariffs are subject to change based on trade policy developments and exclusions. Importers must verify the country of origin and consult the latest official tariff schedules (e.g., USITC HTSUS General Notes) to determine if such additional duties apply to their specific imports.