HS 293144 Methylphosphonic acid
Quick Answer: HS code 2931.44 specifically covers Methylphosphonic acid, a chemical compound characterized by a carbon-phosphorus bond. This classification falls under Chapter 29 of the Harmonized System, which pertains to organic chemicals. For importers and exporters, understanding the varying duty rates is crucial. In the UK, the Most Favoured Nation (MFN) duty rate is 6.00% ad valorem. The EU TARIC system applies an MFN rate of 6.50% ad valorem. For the United States, the MFN duty rate is 3.7% ad valorem, with significant preferential duty treatment (Free) available under various Free Trade Agreements (e.g., CAFTA-DR, US-Korea FTA). A Column 2 rate of 25% applies to goods from certain non-market economies. Importers should verify eligibility for preferential tariffs to optimize costs, while exporters must ensure accurate classification to avoid customs delays.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2931440000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2931440000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2931440000 | 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 2931.44?
Imports of Methylphosphonic acid 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293144 cover?
This subheading covers methylphosphonic acid, a specific organo-phosphorus compound defined by its chemical structure. According to the Harmonized System Nomenclature, as interpreted by the World Customs Organization (WCO), and reflected in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, HS 293144 specifically identifies the chemical compound with the formula CH3PO(OH)2. This classification is precise, focusing on the distinct chemical entity rather than mixtures or derivatives, ensuring consistent application for customs purposes globally. Its primary use is often as an intermediate in chemical synthesis, particularly for flame retardants and other specialty chemicals.
What falls outside HS 293144?
The following products are excluded from HS 293144: salts and esters of methylphosphonic acid, which are classified under other subheadings within Heading 2931, such as 2931.49 for other organo-phosphorus compounds. For instance, dimethyl methylphosphonate (DMMP) would not be classified here, nor would any other derivative where the hydroxyl groups are replaced. Additionally, mixtures containing methylphosphonic acid, where the acid is not the sole or principal constituent, would typically be classified under other headings, potentially in Chapter 38 if they are prepared for specific uses and meet the criteria for those headings, or under a residual heading if no more specific classification applies.
What are common classification mistakes for HS 293144?
A common error is misclassifying derivatives or mixtures of methylphosphonic acid directly under HS 293144, rather than their specific subheadings or other relevant headings. Importers sometimes overlook the precise chemical definition, applying the code to salts or esters, which are distinct chemical compounds. This often violates General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For example, a salt of methylphosphonic acid, while related, is chemically distinct and would fall under a different subheading within 2931, or even outside if it forms part of a preparation.
How should importers classify products under HS 293144?
The correct procedure for classifying products under HS 293144 involves verifying the exact chemical identity of the imported substance. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) to confirm that the product is indeed pure methylphosphonic acid (CH3PO(OH)2) and not a salt, ester, or a mixture. If the product is a derivative or a mixture, further analysis using GRI 1 and subsequent GRIs (e.g., GRI 3 for mixtures) will be necessary to determine the correct subheading within Heading 2931 or an entirely different chapter. Consulting the WCO Explanatory Notes for Chapter 29 and specific national tariff interpretations (e.g., USITC HTSUS General Notes or EU TARIC guidance) is also crucial for accurate classification.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Methylphosphonic acid (HS 2931.44) in key markets?
The MFN (Most Favored Nation) import duty rates for Methylphosphonic acid (HS 2931.44) vary by 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 6.00% ad valorem. The United Kingdom Global Tariff (UKGT) also applies a 6.00% ad valorem MFN duty rate. Importers should always verify the current rates with the official customs tariff of the destination country, such as the USITC Tariff Database, EU TARIC, or UK Trade Tariff.
Are there any preferential duty rates available for Methylphosphonic acid (HS 2931.44) under specific trade agreements?
Yes, preferential duty rates are available for Methylphosphonic acid (HS 2931.44) depending on the country of origin and applicable free trade agreements (FTAs) or preferential schemes. For instance, the United States offers 'Free' duty rates for imports originating from countries covered by agreements such as A (Generalized System of Preferences), AU (Australia), BH (Bahrain), CL (Chile), CO (Colombia), D (Dominican Republic), E (Israel), IL (Israel), JO (Jordan), K (South Korea), KR (South Korea), MA (Morocco), OM (Oman), P (Panama), PA (Panama), PE (Peru), S (Singapore), SG (Singapore). Importers must ensure they meet the Rules of Origin requirements of the respective agreement and provide proper documentation (e.g., a Certificate of Origin) to claim preferential treatment. Consult the specific FTA text and customs regulations for detailed requirements.
What are the key classification criteria for Methylphosphonic acid under HS 2931.44?
Methylphosphonic acid is classified under Harmonized System (HS) subheading 2931.44. This subheading specifically covers 'Methylphosphonic acid and its salts; O,O-Dimethyl methylphosphonate; O,O-Diethyl methylphosphonate; and other phosphorus compounds of CWC Schedule 2, Part B'. The primary classification criterion is the chemical identity of the substance as Methylphosphonic acid. As a chemical compound, its classification is governed by Chapter 29 of the HS, which covers 'Organic chemicals'. The '44' subdivision further specifies this particular acid and related compounds. Importers should ensure the chemical name, CAS number (if applicable), and chemical structure on their product documentation precisely match the description for accurate classification. Reference to the Explanatory Notes of the Harmonized System (WCO) for Chapter 29 and subheading 2931 is crucial for definitive classification.
What specific documentation is required for importing Methylphosphonic acid (HS 2931.44)?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing Methylphosphonic acid (HS 2931.44) may require additional specific documents due to its chemical nature and potential dual-use applications. Key requirements often include: a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) detailing chemical properties, hazards, and handling instructions; a Certificate of Analysis (CoA) confirming the purity and composition of the substance; and potentially an End-Use Certificate or other declarations if the substance is subject to controls under chemical weapons conventions or precursor regulations. If claiming preferential duty rates, a valid Certificate of Origin (e.g., EUR.1, NAFTA/USMCA Certificate, or FTA-specific declaration) is mandatory. Importers should consult the customs authority of the destination country and any relevant chemical control agencies for precise documentation requirements prior to shipment.