HS 293291 Other
Quick Answer: HS code 293291, "Other," encompasses a broad category of heterocyclic compounds with oxygen hetero-atom(s) only, specifically lactones not elsewhere specified or included. This includes various cyclic esters of hydroxycarboxylic acids. For importers and customs brokers, understanding the specific chemical structure of the lactone is crucial for accurate classification within this residual subheading. Key duty rates include 6.00% ad valorem in the UK and 6.50% ad valorem in the EU. In the US, the Most Favored Nation (MFN) rate is 6.5% ad valorem, with significant preferential duty treatment available, including duty-free access under various Free Trade Agreements (e.g., A+, AU, BH, CL, CO, IL, JO, KR, MA, OM, PA, PE, S, SG). Importers should verify eligibility for these preferential programs to optimize landed costs. Exporters should ensure their product's chemical identity aligns with this classification to avoid compliance issues.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932910000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932910000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2932910000 | 6.5% | Free (17 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 2932.91?
Imports of Other 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, 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 293291 cover?
This subheading covers Isosafrole, a cyclic ether with a methylenedioxy group, specifically 5-(1-propenyl)-1,3-benzodioxole. As per the Harmonized System Explanatory Notes (HSEN) to Heading 2932, this particular chemical compound is a derivative of safrole and is characterized by its specific chemical structure. It is an aromatic ether and falls under the "Other" category within Heading 2932, which encompasses heterocyclic compounds with oxygen hetero-atom(s) only. Importers should refer to the USITC Harmonized Tariff Schedule (HTS) and EU TARIC for precise national interpretations and duty rates, confirming the chemical identity matches the subheading's scope.
What falls outside HS 293291?
The following products are excluded from HS 293291: Safrole (5-(2-propenyl)-1,3-benzodioxole), which is specifically provided for under HS 293292. Piperonal (heliotropine), a related aldehyde, is classified under HS 293293. Similarly, other heterocyclic compounds with oxygen hetero-atom(s) that are not Isosafrole, Safrole, or Piperonal, and are not specifically enumerated elsewhere in Heading 2932, would fall into other "Other" subheadings or different headings entirely based on their chemical structure and functional groups. For instance, furan and tetrahydrofuran, while cyclic ethers, are typically classified under HS 293211 and 293213 respectively, due to their distinct ring systems and saturation levels.
What are common classification mistakes for HS 293291?
A common error is misclassifying Safrole as Isosafrole, or vice versa, due to their similar chemical structures and common origin from sassafras oil. This often occurs when relying solely on trade names or general descriptions without verifying the precise chemical name and CAS number. Importers might also incorrectly classify other cyclic ethers or related aromatic compounds under 293291 if they do not carefully apply General Rule of Interpretation (GRI) 1, which dictates classification according to the terms of the headings and any relative section or chapter notes. Failure to distinguish between isomers or closely related derivatives can lead to incorrect duty rates and potential penalties.
How should importers classify products under HS 293291?
The correct procedure for classifying products under HS 293291 involves first confirming the precise chemical identity of the substance. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) that clearly states the chemical name (Isosafrole), CAS number (120-58-1), and chemical formula. Next, cross-reference this information with the WCO Harmonized System Explanatory Notes for Heading 2932 to ensure it aligns with the "Other" category for heterocyclic compounds with oxygen hetero-atom(s) only, specifically excluding Safrole and Piperonal. Finally, consult the specific national tariff schedule (e.g., USITC HTS or EU TARIC) to confirm the full 10-digit subheading and applicable duty rates, ensuring compliance with all relevant trade regulations.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for products classified under HS 2932.91 in the United States?
For products classified under Harmonized System (HS) subheading 2932.91.00.00 in the United States, the Most Favored Nation (MFN) duty rate, also known as the 'General' rate under Column 1, is 6.5% ad valorem. This rate applies to imports from countries that do not have a specific preferential trade agreement with the U.S. or are not subject to special trade programs. Importers should always verify the current rates via the United States International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) online.
Are there any preferential duty rates available for HS 2932.91, and how can an importer claim them?
Yes, preferential duty rates are available for HS 2932.91 under various U.S. free trade agreements and trade preference programs. For example, 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 a 'Free' duty rate. Other programs like the Generalized System of Preferences (GSP, 'A+' or 'A' indicator) or Caribbean Basin Economic Recovery Act (CBERA, 'D' indicator) might also offer duty-free treatment. To claim a preferential rate, importers must ensure the goods meet the specific Rules of Origin requirements of the applicable trade agreement or program and provide proper documentation, such as a Certificate of Origin, to U.S. Customs and Border Protection (CBP) at the time of entry. It is crucial to consult the specific agreement's text and the USITC HTS for detailed eligibility criteria and documentation.
What are the key classification criteria for 'Other' heterocyclic compounds with oxygen hetero-atom(s) under HS 2932.91?
HS 2932.91 covers 'Other' heterocyclic compounds with oxygen hetero-atom(s), specifically excluding lactones (2932.20) and compounds with an unfused furan ring (whether or not hydrogenated) in the structure (2932.1X). The primary classification criteria involve identifying the chemical structure to confirm it is a heterocyclic compound containing oxygen as the sole or principal hetero-atom(s), and that it does not fall into the more specific subheadings within Chapter 2932. This subheading acts as a residual category for oxygen-heterocyclic compounds not elsewhere specified. Importers and customs brokers should rely on chemical nomenclature, structural diagrams, and, if necessary, laboratory analysis to accurately determine the compound's identity and ensure it meets the 'other' criteria for this specific subheading, adhering to the General Rules of Interpretation (GRIs) for the Harmonized System.
Are there any specific documentation requirements beyond standard import documents for HS 2932.91, especially concerning chemical identity or safety?
For HS 2932.91, standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill are always required. While there are no unique documentation requirements solely due to this HS code for customs purposes, importers of chemical products, including those under 2932.91, must be aware of potential requirements from other U.S. government agencies. For instance, the Toxic Substances Control Act (TSCA) administered by the Environmental Protection Agency (EPA) may require specific certifications or notifications for new or existing chemical substances. Importers should be prepared to provide Safety Data Sheets (SDS) and technical specifications to demonstrate the chemical identity and ensure compliance with all applicable federal regulations, even if not directly requested by CBP for tariff classification.