HS 382492 Polyglycol esters of methylphosphonic acid
Quick Answer: Polyglycol esters of methylphosphonic acid imported under HS 382492 enter the UK at 6.00%, the EU at 6.50%, and the US at 5% under the MFN rate, with preferential rates available from select Free Trade Agreement partners. This classification covers chemical products that are esters formed from polyglycols and methylphosphonic acid. These substances often function as flame retardants or plasticizers. Importers and customs brokers should be aware of potential variations in preferential duty rates based on the country of origin, as detailed in sources like the UK Trade Tariff and EU TARIC. CustomTariffs aggregates this information to assist in accurate declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824920000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824920000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3824920000 | 5% | Free (19 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 3824.92?
Imports of Polyglycol esters 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, and 17 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 382492 cover?
This subheading covers polyglycol esters of methylphosphonic acid, as defined by the World Customs Organization's Harmonized System Nomenclature. These are chemical compounds where methylphosphonic acid has reacted with polyglycols to form ester linkages. Official interpretations, such as those found in the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this category includes specific organophosphorus compounds used in various industrial applications, often as flame retardants or plasticizers, and are not elsewhere specified or included within Chapter 38.
What falls outside HS 382492?
The following products are excluded from HS 382492: simple esters of methylphosphonic acid (not polyglycol esters), inorganic phosphorus compounds, and other chemical mixtures or preparations not specifically identified as polyglycol esters of methylphosphonic acid. For instance, pure methylphosphonic acid itself, or its simple alkyl esters, would be classified under different headings. Products that are primarily intended for use as pesticides or pharmaceuticals, even if they contain this chemical structure, would also fall under more specific headings based on their primary function.
What are common classification mistakes for HS 382492?
A common error is misclassifying mixtures containing polyglycol esters of methylphosphonic acid. According to General Rule of Interpretation (GRI) 3(b) of the Harmonized System, mixtures are often classified by their essential character. If the polyglycol ester of methylphosphonic acid is not the component that gives the mixture its essential character, it may be classified elsewhere. Importers may also incorrectly classify products based on a single ingredient rather than the final product's composition and intended use, leading to misclassification under headings for simpler esters or other chemical preparations.
How should importers classify products under HS 382492?
The correct procedure for classifying products under HS 382492 involves a thorough examination of the product's chemical composition and its intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes and decisions from bodies like the WCO. A detailed technical data sheet or certificate of analysis is crucial to confirm that the product is indeed a polyglycol ester of methylphosphonic acid and not classifiable under another more specific heading.
How is the duty calculated for products under HS 382492?
A shipment of 1,000 kilograms of a specific polyglycol ester of methylphosphonic acid, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the U.S. Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 3824.92.0000 for the year 2024.
Which trade agreements reduce duties for HS 382492?
Several free trade agreements may reduce the applicable duty rate for HS 382492. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating goods from Canada or Mexico may be eligible for a 0% duty rate. To claim this preference, a valid USMCA certification of origin is required. Similarly, if the product originates from a country benefiting from the Generalized System of Preferences (GSP) program, a GSP Form A may be necessary to claim preferential duty rates, which can vary by country but often result in reduced or free entry into the United States.
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FAQ
What are the import duty rates for HS code 382492, Polyglycol esters of methylphosphonic acid, in the United States?
The U.S. Most Favored Nation (MFN) duty rate for HS code 382492 is 6.50% ad valorem. Under the U.S. Generalized System of Preferences (GSP), certain developing countries may receive duty-free entry (marked as 'Free (A+,AU,BH,CL,CO,D,E,IL,JO,JP,K,KR,MA,OM,P,PA,PE,S,SG)'). It is crucial to verify the specific country of origin and its eligibility for preferential treatment. Importers should consult the U.S. International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and detailed information.
How is the import duty for HS code 382492 calculated for a shipment valued at $10,000 USD?
The duty calculation for HS code 382492, assuming a standard MFN rate of 6.50% ad valorem, is based on the declared value of the goods. For a shipment valued at $10,000 USD, the duty would be calculated as follows: Duty = Value × Duty Rate. Therefore, $10,000 USD × 6.50% = $650 USD. This is an ad valorem duty, meaning it is a percentage of the value of the imported goods. Always confirm the applicable duty rate based on the country of origin and any relevant trade agreements.
What specific criteria define 'Polyglycol esters of methylphosphonic acid' for HS classification under 382492?
HS code 382492 covers 'Polyglycol esters of methylphosphonic acid'. This refers to chemical compounds where methylphosphonic acid has been esterified with polyglycols. The classification hinges on the chemical structure and composition. Importers must ensure that the product's technical specifications, such as chemical name, CAS number, and composition, accurately match the description of polyglycol esters of methylphosphonic acid. Certificates of Analysis (CoA) and Safety Data Sheets (SDS) are essential documentation to support this classification. If the product contains significant impurities or is a mixture with other substances not covered by this specific heading, it may be classified elsewhere.
Which trade agreements commonly offer preferential duty rates for HS code 382492 into the United States?
The United States offers preferential duty rates for HS code 382492 under various trade agreements and programs. The Generalized System of Preferences (GSP) is a significant program that grants duty-free access for eligible products from designated developing countries. Additionally, Free Trade Agreements (FTAs) with countries like Australia (AU), Bahrain (BH), Canada (CA - though not explicitly listed in the provided sample, it's a major FTA partner), Chile (CL), Colombia (CO), Israel (IL), Japan (JP), Jordan (JO), South Korea (KR), Mexico (MX - also not listed but important), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others may provide reduced or zero duty rates. Importers must obtain a Certificate of Origin from the exporter to claim preferential treatment under these agreements. The USITC Harmonized Tariff Schedule provides a comprehensive list of eligible countries and their respective duty rates.
What documentation is typically required for importing Polyglycol esters of methylphosphonic acid (HS 382492) into the EU?
When importing Polyglycol esters of methylphosphonic acid (HS 382492) into the European Union, standard customs documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to ensure correct classification and compliance with EU chemical regulations (like REACH), a detailed technical specification or Certificate of Analysis (CoA) is highly recommended. This document should clearly state the chemical composition and properties of the product. If preferential duty rates are claimed under an EU Free Trade Agreement, a proof of origin, such as an EUR.1 certificate or an origin declaration on the invoice, is mandatory. Importers should consult the EU's TARIC database for specific duty rates and any potential import restrictions or licensing requirements applicable to this chemical from the country of export.