Heading 2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde

24 declarable lines

Heading 2912 covers aldehydes, whether or not they carry other oxygen functions, plus cyclic polymers of aldehydes and paraformaldehyde. It splits first by structure: acyclic aldehydes without other oxygen function (2912.11 to 2912.19), cyclic aldehydes without other oxygen function (2912.21 to 2912.29), and aldehydes with other oxygen function such as aldehyde alcohols, ethers and phenols (2912.41 to 2912.49). The last two lines cover cyclic polymers of aldehydes (2912.50) and paraformaldehyde (2912.60).

Products in this heading

Formaldehyde (methanal) solution or solid form
Acetaldehyde (ethanal)
Benzaldehyde, used in flavor and fragrance work
Vanillin and ethylvanillin flavoring ingredients
Citral and other odoriferous aldehydes
Butyraldehyde and isobutyraldehyde
Paraformaldehyde
Metaldehyde

How to choose the right subheading

Decide whether the molecule is acyclic or cyclic, since that sets the 2912.1x versus 2912.2x branch.
Check whether the compound has an oxygen function besides the aldehyde group, which moves it to 2912.41 to 2912.49.
Look for a named compound in the line text, such as citral, glyoxal, benzaldehyde or vanillin.
Check whether the goods are an aldehyde polymer or paraformaldehyde, which are classified in 2912.50 and 2912.60.
Confirm whether the goods are sold as an odoriferous or flavoring compound, which has its own lines under some subheadings.

Often confused with

Acetone
It is a ketone, not an aldehyde, so it falls in the ketone heading.
Heading 2914
Acetic acid
It is a carboxylic acid, covered by the monocarboxylic acid heading.
Heading 2915
Phenol
A hydroxyl group on a benzene ring makes it a phenol, not an aldehyde.
Heading 2907
Benzyl alcohol
It is a cyclic alcohol with no aldehyde group.
Heading 2906

Frequently asked questions

What is the HTS code for formaldehyde?

Formaldehyde (methanal) is classified under 2912.11.00.00. The general (MFN) rate for that line is 2.8%.

What is the duty on vanillin?

Vanillin falls under 2912.41.00.00. The general (MFN) rate for that line is 5.5%.

How do I classify paraformaldehyde?

Paraformaldehyde has its own line at 2912.60.00.00, separate from the other aldehyde polymers. The general (MFN) rate for that line is 5.1%.

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.