Heading 2905

Acyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives

44 declarable lines

Heading 2905 covers acyclic alcohols, meaning alcohols whose carbon chain is not a ring, plus their halogenated, sulfonated, nitrated or nitrosated derivatives. The heading is split first by structure: saturated monohydric alcohols, unsaturated monohydric alcohols, diols, other polyhydric alcohols, and derivatives of acyclic alcohols. Each of those groups is then broken out by specific chemical name, with a residual "Other" line for products not named.

Products in this heading

Methanol (methyl alcohol)
Isopropyl alcohol (propan-2-ol)
n-Butyl alcohol
Ethylene glycol
Propylene glycol
Glycerol (glycerin)
Sorbitol (D-glucitol)
Citronellol and geraniol

How to choose the right subheading

Count the hydroxyl groups: one makes it monohydric, two makes it a diol, three or more puts it in the polyhydric group.
Check whether the carbon chain is saturated or unsaturated, since the heading separates saturated monohydric alcohols from unsaturated ones.
Identify the exact chemical name, because most subheadings name a specific alcohol and only unnamed products fall to the residual line.
For methanol, the declared end use decides the line: fuel or synthetic natural gas production is treated differently from chemical production or wastewater treatment.
For the last group, confirm whether the alcohol has been halogenated, sulfonated, nitrated or nitrosated, and whether it derives from a monohydric alcohol.

Often confused with

Menthol and other cyclic alcohols
The hydroxyl sits on a ring structure, so the product is a cyclic alcohol, not an acyclic one.
Heading 2906
Phenol (hydroxybenzene)
Phenols are a separate heading even though they carry a hydroxyl group.
Heading 2907
Diethyl ether and other ethers
An ether linkage rather than an alcohol function puts the product in 2909.
Heading 2909
Formaldehyde and other aldehydes
Aldehydes are a distinct oxygen function covered by 2912.
Heading 2912
Acetic acid and other acyclic monocarboxylic acids
Carboxyl-function acids belong in 2915, not with the alcohols.
Heading 2915

Frequently asked questions

What is the HTS code for isopropyl alcohol?

Propan-2-ol is classified under 2905.12.00.50 at a general (MFN) rate of 5.5%. The normal isomer, propan-1-ol, has its own line at 2905.12.00.10, also 5.5%.

What is the duty on glycerin?

Glycerol falls under 2905.45.00.00 and carries a general (MFN) rate of 0.5 cents/kg. That is a specific duty based on weight rather than a percentage of value.

How do I classify methanol?

The line depends on end use. Methanol imported only for producing synthetic natural gas or for direct use as fuel goes under 2905.11.10.00 at a general (MFN) rate of Free, while other methanol goes under 2905.11.20.85 at 5.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.