Heading 2932

Heterocyclic compounds with oxygen hetero-atom(s) only

34 declarable lines

Heading 2932 covers heterocyclic compounds that contain only oxygen as the hetero atom, meaning the ring structure has no nitrogen, sulfur or other hetero atom. The heading is split into three groups: compounds with an unfused furan ring (2932.11 through 2932.19), lactones (2932.20), and a residual group for other oxygen heterocyclics including safrole, piperonal and tetrahydrocannabinols (2932.91 through 2932.99). Most lines within these groups are further divided by specific chemical name, and then by aromatic versus non-aromatic character and end use such as pesticides or drugs.

Products in this heading

Tetrahydrofuran
Sucralose
Furfuryl alcohol
Coumarin
Butyrolactone
Sodium erythorbate (sodium isoascorbate)
Tetrahydrocannabinols (all isomers)
Glucosamine and its salts and esters

How to choose the right subheading

Confirm the ring structure contains only oxygen as the hetero atom; any nitrogen or sulfur in the ring moves the product to another heading.
Check whether the molecule contains an unfused furan ring, which places it in 2932.11 through 2932.19.
Check whether the molecule is a lactone, which places it in 2932.20.
Look for a specifically named compound in 2932.91 through 2932.96 before using a residual line.
For residual lines, decide whether the compound is aromatic, and whether it is a pesticide, a drug, or a product described in additional U.S. note 3 to section VI.

Often confused with

Saccharin and its salts
It contains nitrogen as well as oxygen in the ring system, so it is not an oxygen-only heterocyclic.
Heading 2925
Vitamin C (ascorbic acid)
Vitamins and their derivatives are classified in the vitamins heading, not as lactones.
Heading 2936
Propylene oxide and other epoxides
Three-membered epoxide rings have their own heading.
Heading 2910
Diethyl ether and other acyclic ethers
Ethers without a heterocyclic ring belong to the ethers heading.
Heading 2909
Natural glycosides such as rutin
Glycosides and their salts, ethers and esters are classified separately.
Heading 2938

Frequently asked questions

What is the HTS code for sucralose?

Sucralose is classified under 2932.14.00.00, which carries a general (MFN) rate of 3.7%.

What is the duty on tetrahydrofuran?

Tetrahydrofuran falls under 2932.11.00.00 and pays a general (MFN) rate of 3.7%.

How do I classify butyrolactone?

Butyrolactone is a lactone other than an aromatic one, so it goes in 2932.20.50.10 at a general (MFN) rate of 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.