HS 293491 Other
Quick Answer: HS code 2934.91, classified as "Other," primarily covers specific heterocyclic compounds with sulfur, nitrogen, or oxygen hetero-atoms, whose structure incorporates an unfused pyrimidine ring or a piperazine ring. These are complex organic chemicals often used as intermediates in pharmaceuticals, agrochemicals, or specialty chemicals. For importers and exporters, understanding the precise chemical structure is critical for correct classification. Duty rates vary significantly by jurisdiction: the UK and EU generally apply a 0.00% ad valorem duty. In contrast, the US imposes a more complex duty of 15.4¢/kg + 52% ad valorem, with some provisions for "Free" duty depending on specific trade programs or product characteristics. Importers should verify eligibility for preferential tariffs to optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2934910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2934910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2934910000 | Free | — | ["kg"] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 293491 cover?
This subheading covers compounds containing an unfused furan ring (whether or not hydrogenated) in the structure, which are nucleic acids and their salts, or other heterocyclic compounds with nitrogen hetero-atom(s) only. Specifically, HS 2934.91, as defined by the Harmonized System Nomenclature (WCO) and reflected in national tariffs like the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, is dedicated to "Nucleic acids and their salts" within the broader category of "Other heterocyclic compounds, only with nitrogen hetero-atom(s)". This includes the complex organic molecules that carry genetic information, such as DNA and RNA, and their various salt forms, which are crucial in biochemical and pharmaceutical applications.
What falls outside HS 293491?
The following products are excluded from HS 293491: heterocyclic compounds that do not contain a nitrogen hetero-atom, or those containing other hetero-atoms in addition to nitrogen, which would fall under other subheadings within Heading 2934 or even other chapters. For instance, compounds like thiophene derivatives (containing sulfur) or furan derivatives (containing oxygen but no nitrogen in the ring) would be classified elsewhere, typically under 2934.10 or 2934.20, depending on their specific structure. Similarly, synthetic drugs that are derivatives of nucleic acids but are more specifically described by other headings in Chapter 29 or Chapter 30 (e.g., medicaments) are excluded, as their primary function dictates their classification.
What are common classification mistakes for HS 293491?
A common error is misclassifying complex organic compounds that contain nitrogen and other hetero-atoms (e.g., sulfur, oxygen) within the heterocyclic ring system under HS 293491, which is specifically for compounds "only with nitrogen hetero-atom(s)". Importers often overlook the "only" qualifier, leading to incorrect classification. Another frequent mistake involves classifying derivatives of nucleic acids that have been formulated into medicaments or diagnostic reagents under this subheading, when they should be classified in Chapter 30 as pharmaceutical products. Proper application of General Interpretative Rule (GRI) 1 and GRI 6 is crucial, ensuring that the legal notes to Chapter 29 and the specific subheading text are strictly adhered to, particularly regarding the nature of the hetero-atoms present.
How should importers classify products under HS 293491?
The correct procedure for classifying products under HS 293491 involves a meticulous review of the chemical structure to confirm the presence of a heterocyclic ring system containing nitrogen as the *only* hetero-atom, and to verify that the compound is a nucleic acid or one of its salts. Importers and customs brokers should first consult the Chapter 29 legal notes to understand the scope of organic chemicals. Next, they must precisely identify the chemical name and CAS number, cross-referencing with the WCO Explanatory Notes for Heading 2934. If the product is a nucleic acid or its salt, and meets the nitrogen-only hetero-atom criterion, then 293491 is appropriate. Any doubt regarding additional hetero-atoms or the product's primary function (e.g., medicament) necessitates further research into other subheadings or chapters, potentially seeking a binding ruling from the relevant customs authority.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) duty rate for HS code 2934.91 in key markets, and are there any significant variations?
The MFN duty rates for HS code 2934.91 ('Other' compounds containing an unfused furan ring (whether or not hydrogenated) in the structure) can vary significantly by importing country. For instance, the United States generally applies a 'Free' duty rate under the Harmonized Tariff Schedule of the United States (HTSUS) for this subheading, as confirmed by the USITC. In contrast, some developing nations or specific trade blocs might apply ad valorem duties or even compound duties. For example, while the EU TARIC database often shows a 0.00% ad valorem duty for many entries under this code, specific formulations or end-uses might be subject to different rates based on national provisions. Importers should always consult the specific tariff schedule of the country of importation (e.g., HTSUS for the US, TARIC for the EU, UK Trade Tariff for the UK) to ascertain the exact MFN duty rate applicable at the time of import.
What are the primary classification criteria for products under HS 2934.91, especially considering it's an 'Other' category?
HS code 2934.91 is a residual subheading under 2934, which covers 'Nucleic acids and their salts; whether or not chemically defined; other heterocyclic compounds.' The 'Other' designation in 2934.91 means it encompasses heterocyclic compounds that contain an unfused furan ring (whether or not hydrogenated) in their structure, but are not specifically provided for in subheadings 2934.10 through 2934.90. The key classification criteria revolve around the chemical structure: the presence of a furan ring (a five-membered heterocyclic ring containing one oxygen atom) and the absence of fusion with other ring systems. Furthermore, the compound must not be classifiable in other more specific subheadings of Chapter 29 or other chapters. Importers must provide detailed chemical names, CAS numbers, and structural diagrams to customs authorities to ensure accurate classification, referencing the Explanatory Notes to the Harmonized System for Chapter 29, Section VI, for guidance on heterocyclic compounds.
Which preferential trade agreements commonly offer duty reductions or exemptions for goods classified under HS 2934.91, and what documentation is typically required?
Many preferential trade agreements (PTAs) and free trade agreements (FTAs) offer duty reductions or exemptions for products under HS 2934.91, provided they meet the specific Rules of Origin (ROO) of the agreement. For example, under agreements like the USMCA (United States-Mexico-Canada Agreement), EU-Japan EPA, or various Generalized System of Preferences (GSP) schemes, eligible goods may enter at a 0.00% preferential duty rate. The primary documentation required to claim preferential treatment is a Certificate of Origin or an Origin Declaration, which attests that the goods originate in a party to the agreement. This document must clearly reference the HS code, description of goods, and the applicable origin criterion (e.g., 'wholly obtained,' 'change in tariff classification,' 'regional value content'). Importers and customs brokers must ensure that the origin documentation is valid, complete, and available for presentation to customs authorities upon request, as per the specific requirements of each trade agreement.
Are there any specific import licensing, labeling, or regulatory requirements for chemical compounds under HS 2934.91, beyond standard customs procedures?
Yes, beyond standard customs procedures, chemical compounds under HS 2934.91 can be subject to various import licensing, labeling, and regulatory requirements, depending on their specific chemical properties, intended use, and the importing country's regulations. For instance, if the compound is a pharmaceutical intermediate, it may fall under regulations enforced by health authorities (e.g., FDA in the US, EMA in the EU), requiring specific permits or adherence to Good Manufacturing Practices (GMP). If it's a hazardous chemical, it will be subject to safety data sheet (SDS) requirements, specific labeling (e.g., GHS pictograms), and potentially import restrictions under chemical control laws (e.g., TSCA in the US, REACH in the EU). Importers must verify compliance with all relevant national chemical inventories, environmental protection regulations, and any specific end-use controls. Consulting regulatory bodies and customs brokers specializing in chemical imports is crucial to ensure full compliance and avoid delays or penalties.