Phosphoric esters and their salts, including lactophosphates; their halogenated, sulfonated, nitrated or nitrosated derivatives
6 declarable lines
Heading 2919 covers phosphoric esters and their salts, including lactophosphates, plus their halogenated, sulfonated, nitrated or nitrosated derivatives. The heading splits first at 2919.10 for tris(2,3-dibromopropyl phosphate) and 2919.90 for all other products. Within 2919.90 the lines separate aromatic from non-aromatic compounds, and then separate plasticizer use from other uses.
Products in this heading
- Triphenyl phosphate
- Tricresyl phosphate
- Cresyl diphenyl phosphate
- Triethyl phosphate
- Tributyl phosphate
- Tris(2,3-dibromopropyl) phosphate flame retardant
- Resorcinol bis(diphenyl phosphate)
How to choose the right subheading
- Whether the product is tris(2,3-dibromopropyl phosphate), which takes 2919.10.00.00, or any other phosphoric ester, which takes 2919.90.
- For 2919.90 lines, whether the compound is aromatic or non-aromatic in structure.
- Whether the compound is put up and used as a plasticizer, which changes the line within the aromatic and non-aromatic groups.
- Whether the goods are a separate chemically defined compound of chapter 29 or a preparation or mixture that belongs to another heading.
Often confused with
- Heading 2835Sodium tripolyphosphate and other inorganic phosphates
These are inorganic salts, not organic phosphoric esters.
- Heading 2931Dimethyl methylphosphonate and other organo-phosphorus compounds with a carbon-phosphorus bond
They are organo-inorganic compounds of another heading, not esters of phosphoric acid.
- Heading 2920Esters of other inorganic acids of nonmetals, such as sulfates and nitrates
Heading 2920 covers those esters; phosphoric esters are classified in 2919.
- Heading 3824Flame retardant preparations that are mixtures of a phosphoric ester with other substances
A mixed preparation is not a separate chemically defined compound of chapter 29.
- Heading 3808Phosphoric ester pesticide formulations put up for retail sale
The formulated product goes to the pesticide heading, not to the ester heading.
Frequently asked questions
What is the HTS code for triphenyl phosphate?
Triphenyl phosphate is classified under 2919.90.15.00 as an aromatic plasticizer, and the general (MFN) rate is Free.
What is the duty on aromatic phosphoric ester plasticizers other than triphenyl phosphate?
They are classified under 2919.90.25.00, and the general (MFN) rate is 6.5%.
How do I classify a non-aromatic phosphoric ester used as a plasticizer?
It goes under 2919.90.50.10, with a general (MFN) rate of 3.7%. Non-aromatic phosphoric esters for other uses fall under 2919.90.50.50, also at 3.7%.
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.