HS 293147 (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate
Quick Answer: HS code 293147 specifically covers the chemical compound (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate. This is a complex organo-phosphorus compound, typically used as a flame retardant additive in various materials, particularly plastics and textiles, due to its phosphorus content. For importers and customs brokers, understanding the specific duty rates is crucial. The UK applies a 6.00% ad valorem duty, while the EU TARIC system shows a 6.50% ad valorem rate. In the US, the Most Favored Nation (MFN) duty rate is 3.7% ad valorem, with many preferential trade agreements (e.g., under A, AU, CL, KR) offering duty-free entry. However, a 25% ad valorem rate may apply under specific trade measures. Accurate classification and origin determination are essential to leverage preferential rates and avoid higher duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2931470000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2931470000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2931470000 | 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 2931.47?
Imports of (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate 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 293147 cover?
This subheading covers the specific chemical compound (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate, a complex organo-phosphorus derivative. This precise chemical structure is explicitly identified within the Harmonized System Nomenclature, falling under Heading 2931, which encompasses other organo-inorganic compounds. The WCO Explanatory Notes for Chapter 29 and Heading 2931 confirm the scope for chemically defined pure organic compounds, including those containing phosphorus atoms directly linked to carbon atoms, provided they meet the structural requirements. Both the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system align with this specific classification for this unique chemical entity.
What falls outside HS 293147?
The following products are excluded from HS 293147: mixtures containing this compound, which would generally be classified under different headings based on their composition and principal characteristics, often in Chapter 38 if they are preparations not elsewhere specified or included. Furthermore, other organo-phosphorus compounds with different chemical structures, even if similar in function or application, would be classified under other specific subheadings within Heading 2931 or other relevant headings in Chapter 29. For instance, phosphonates lacking the specific dioxaphosphinan ring or the exact substituent pattern would fall elsewhere, such as other subheadings of 2931 or even Chapter 28 if they are inorganic phosphites or phosphates.
What are common classification mistakes for HS 293147?
A common error is misclassifying mixtures containing (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate as the pure chemical itself. According to General Interpretative Rule (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. GRI 3(b) would apply to mixtures, directing classification by the material or component which gives them their essential character. Another mistake involves classifying structurally similar but distinct organo-phosphorus compounds under this specific subheading, neglecting the precise chemical definition required by the HS nomenclature. Importers must ensure the chemical name and CAS number precisely match the product being imported to avoid misclassification.
How should importers classify products under HS 293147?
The correct procedure for classifying products under HS 293147 involves a meticulous review of the product's chemical identity. Importers and customs brokers should first verify the exact chemical name, CAS number, and molecular structure against the product's Certificate of Analysis (CoA) or safety data sheet (SDS). Confirm that the product is a chemically defined pure compound, not a mixture, to ensure it meets the criteria for Chapter 29. Reference the WCO Harmonized System Explanatory Notes for Heading 2931 and consult official tariff databases like the USITC HTSUS or EU TARIC for any specific rulings or guidance related to this precise chemical. If uncertainty persists, consider applying for a binding ruling from the relevant customs authority.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2931.47 in the United States, and what preferential rates are available?
For Harmonized System (HS) code 2931.47, covering '(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate', the United States Most Favored Nation (MFN) duty rate, as per the Harmonized Tariff Schedule of the United States (HTSUS), is 6.5% ad valorem. However, significant preferential duty treatment is available under various free trade agreements and preference programs. Goods originating from countries eligible for programs such as the Generalized System of Preferences (GSP) or specific Free Trade Agreements (FTAs) may qualify for a 'Free' duty rate. This includes countries covered by agreements with 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), among others. Importers must ensure they meet the rules of origin requirements for these programs to claim preferential duty rates. Consult the latest HTSUS and relevant trade agreement texts for specific country eligibility and documentation.
What are the key classification criteria for ensuring correct assignment to HS 2931.47, particularly distinguishing it from other organo-phosphorus compounds?
HS code 2931.47 specifically covers '(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate'. The primary classification criterion is the precise chemical structure of the compound. This code falls under Chapter 29, 'Organic Chemicals', and more specifically, within subheading 2931, 'Other organo-inorganic compounds'. The '47' sub-heading indicates a specific, enumerated chemical. Importers and customs brokers must ensure that the chemical name, CAS number (if available), and molecular structure precisely match the description for 2931.47. Any deviation in the phosphorus-containing organic structure, such as different alkyl groups, ring structures, or oxidation states, could lead to classification under other subheadings within 2931 or even other chapters, depending on the functional groups present. WCO Explanatory Notes for Chapter 29 provide further guidance on the classification of complex organic chemicals.
What documentation is typically required for importing goods classified under HS 2931.47, especially when claiming preferential duty rates?
For imports under HS 2931.47, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed chemical analysis report, Certificate of Analysis (CoA), or Material Safety Data Sheet (MSDS) may be requested by customs authorities to verify the exact chemical composition and ensure correct classification. When claiming preferential duty rates under a Free Trade Agreement (FTA) or other preference program (e.g., 'Free' rates for countries like Australia or Korea), a valid Certificate of Origin (e.g., a Free Trade Agreement Certificate of Origin, or a declaration on the invoice) is mandatory. This document attests that the goods meet the specific rules of origin criteria of the respective agreement. Failure to provide accurate and complete documentation can result in delays, penalties, or denial of preferential duty treatment, leading to the application of the higher MFN rate.
Are there any specific trade agreements that offer 'Free' duty rates for HS 2931.47, and what are the implications for sourcing?
Yes, numerous trade agreements provide 'Free' duty rates for HS 2931.47, significantly impacting sourcing strategies for importers. In the context of the United States, key agreements include the US-Australia FTA, US-Bahrain FTA, US-Chile FTA, US-Colombia TPA, US-Israel FTA, US-Jordan FTA, US-Korea FTA (KORUS), US-Morocco FTA, US-Oman FTA, US-Panama TPA, US-Peru TPA, and US-Singapore FTA. For importers, this means that sourcing '(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate' from these partner countries can eliminate the 6.5% MFN duty, offering a competitive advantage. However, it is imperative to verify that the product fully complies with the specific rules of origin outlined in each respective agreement. These rules often involve criteria such as wholly obtained, change in tariff classification, or regional value content requirements. Consulting the specific FTA text and engaging with suppliers to ensure origin compliance is critical for successful duty-free importation.