Propylene Oxide
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 2942003500 | 41.5% | CN | US | Official Doc |
| 2942005000 | 38.7% | CN | US | Official Doc |
| 2932999090 | 13.7% | CN | US | Official Doc |
| 2910100000 | 40.5% | CN | US | Official Doc |
| 2910909100 | 39.8% | CN | US | Official Doc |
| 2932110000 | 38.7% | CN | US | Official Doc |
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AI Analysis
π§ͺ Propylene Oxide (PO)
CAS No.: 75-56-9
Chemical Nature: Cyclic Ether / Epoxide
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Compliance Strategy
π I. Product Definition & Classification: What is Propylene Oxide?
Propylene Oxide (PO) is a colorless, flammable liquid with an ether-like odor. It is a crucial intermediate chemical used primarily in the production of polyether polyols for polyurethanes, as well as in propylene glycol production.
In international trade, PO is classified based on its chemical structure and specific functional groups. Because it is a small cyclic ether, customs authorities scrutinize its classification under Chapter 29 (Organic Chemicals). The specific HS Code depends heavily on how the chemical structure is interpreted (e.g., as a general epoxide, a heterocyclic compound, or an aromatic modifier).
β οΈ Key Distinction:
- Is it classified as a generic "Epoxide" (η―ζ°§εεη©)? β Chapter 29, Heading 2910
- Is it classified as a "Heterocyclic Compound with Oxygen Heteroatom" (δ» ε«ζ°§εεζη―εεη©)? β Chapter 29, Heading 2932
- Is it viewed as a "Modified Aromatic" or generic "Other Organic Compound"? β Chapters 2942 or 2932 (different sub-headings)
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, Propylene Oxide has 6 potential HS Code classifications, each with distinct tax implications. This variation highlights the ambiguity in chemical classification.
| HS Code | Summary/Reasoning Provided in Data | Total Tax Rate | Tax Detail Breakdown |
|---|---|---|---|
| 2942.00.35.00 | Classified as an organic compound matching aromatic or modified aromatic chemical attributes. | 41.5% | Base: 6.5% Section 301: 25.0% Section 122: 10.0% |
| 2942.00.50.00 | Classified as other organic compounds (general chemical raw material). | 38.7% | Base: 3.7% Section 301: 25.0% Section 122: 10.0% |
| 2932.99.90.90 | Classified as a heterocyclic compound with only oxygen atoms (due to the cyclic ether structure). | 13.7% | Base: 3.7% Section 301: 0.0% Section 122: 10.0% |
| 2910.10.00.00 | Classified as an Epoxide (material and chemical structure fully match). | 40.5% | Base: 5.5% Section 301: 25.0% Section 122: 10.0% |
| 2910.90.91.00 | Classified as a Tri-ring Epoxide (epoxy class compound). | 39.8% | Base: 4.8% Section 301: 25.0% Section 122: 10.0% |
| 2932.11.00.00 | Classified as a Heterocyclic Compound with oxygen heteroatoms. | 38.7% | Base: 3.7% Section 301: 25.0% Section 122: 10.0% |
π Critical Observation:
- The lowest tax rate (13.7%) is under2932.99.90.90because it exempts the Section 301 tariff (25%).
- All other codes incur the 25% Section 301 tariff, leading to total rates between 38.7% and 41.5%.
- Risk: Misclassification can lead to a $28,000+ per $100k shipment difference in duties!
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Current Trade Policy Era)
π― 1. The "Low-Tax" Option: 2932.99.90.90 (Heterocyclic, Oxygen-only)
| Item | Detail |
|---|---|
| Base Rate | 3.7% |
| Section 301 Tariff | 0.0% (Exempted/Not Applicable in this specific sub-heading interpretation) |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 13.7% |
| Calculation | CIF Value Γ 13.7% |
| De Minimis Eligibility | β No (Commercial shipment) |
| Legal Logic | Structure viewed as C3H6O cyclic ether β Oxygen heterocycle (Ch 2932). |
π Explanation:
- This classification is favorable because it avoids the 25% Section 301 penalty.
- It relies on the argument that Propylene Oxide is best defined by its heterocyclic oxygen ring rather than its epoxide reactivity.
- Challenge: CBP (Customs and Border Protection) may challenge this if PO is predominantly used as an epoxide precursor (Ch 2910).
π― 2. The "Standard Epoxide" Option: 2910.10.00.00
| Item | Detail |
|---|---|
| Base Rate | 5.5% |
| Section 301 Tariff | 25.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Rate | 40.5% |
| Calculation | CIF Value Γ 40.5% |
| Legal Logic | Explicitly classified as "Epoxides" (Ch 2910.10). |
π Explanation:
- This is the most chemically accurate description for Propylene Oxide (an epoxide).
- However, the 25% Section 301 tariff makes it expensive.
- Use this if CBP insists on structural accuracy over tax optimization.
π― 3. The "Other Organic/Heterocyclic" Options: 2942.00.xxxx & 2932.11.00.00
| HS Code | Total Tax | Key Difference |
|---|---|---|
2942.00.35.00 |
41.5% | Highest base (6.5%) + 25% + 10%. Viewed as "Modified Aromatic" (unlikely but listed). |
2942.00.50.00 |
38.7% | Lower base (3.7%) + 25% + 10%. Viewed as "Other Organic". |
2932.11.00.00 |
38.7% | Lower base (3.7%) + 25% + 10%. Viewed as "Heterocyclic" but still subject to 25% surcharge. |
β οΈ Note:
- Even within Chapter 2932, some sub-headings (2932.11) are still subject to the 25% Section 301 tariff. Only2932.99.90.90shows 0% Section 301 in the provided data.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Non-negotiable)
| Document | Required? | Description |
|---|---|---|
| Safety Data Sheet (SDS) | β Yes | Must specify chemical name, CAS 75-56-9, and structure. |
| Certificate of Analysis (COA) | β Yes | To prove purity and composition (e.g., >99.5%). |
| Chemical Structure Diagram | β Yes | Visual proof of the epoxide/heterocyclic structure. |
| Commercial Invoice | β Yes | Must clearly state "Propylene Oxide (Epoxide)" and HS Code. |
| Fumigation Certificate | β No | PO is liquid/gas, not wood packaging material. |
| DOT/UN Documentation | β Yes | UN 1363, Class 3 Flammable Liquid, Packing Group II. |
β 2. Classification Strategy (Key Mantra)
π₯ "Structure Dictates Code, Surcharge Dictates Cost!"
| Scenario | Recommended HS Code | Reasoning |
|---|---|---|
| Optimal Tax Minimization | 2932.99.90.90 |
If CBP accepts the "Oxygen Heterocycle" argument, you save 25%. |
| Strict Chemical Accuracy | 2910.10.00.00 |
If CBP insists on "Epoxide" classification, use this. |
| Ambiguous/General Import | 2942.00.50.00 |
"Other Organic" β rarely used for PO but listed as a fallback. |
π Critical Warning:
- Do not arbitrarily choose2932.99.90.90without legal backing. CBP may retroactively reclassify as2910.10.00.00and assess back taxes + interest.
- Recommendation: File an Advance Ruling (Pre-classification) with CBP before the first shipment to lock in the lower rate legally.
β 3. Special Handling Conditions
| Condition | Action |
|---|---|
| Flammability | PO is highly flammable (Class 3). Ensure Hazmat declarations are complete. |
| Packaging | Must use approved UN-specification drums or tanks. Leak prevention is key. |
| Labeling | Label must include "Propylene Oxide," CAS 75-56-9, and Hazard Warnings. |
| Storage | Must be kept cool; polymerization inhibitors (e.g., water, alkali) may be present. Mention this in COA. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tariff | Key Requirement |
|---|---|---|---|
| πΊπΈ USA | 2932.99.90.90 or 2910.10.00.00 |
13.7% (if 2932) or 40.5% (if 2910) | Pre-classification Ruling Highly Recommended |
| π¨π³ China | 2910.10.00.00 |
~5-7% | Standard chemical import license |
| πͺπΊ EU | 2910.10.00 |
6.5% | REACH Registration required |
| π―π΅ Japan | 2910.10.00 |
6.0% | MSDS/SDS submission mandatory |
π Conclusion:
- The USA is the only market with significant Section 301/122 surcharges.
- The tax difference between 13.7% and 40.5% is massive. Legal justification for2932.99.90.90is critical.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Using 2910.10.00.00 without checking if 2932 exemptions apply.
π Consequence: Paying 40.5% instead of 13.7%. Loss of $26,800 per $100k.
β Mistake 2: Misdeclaring as "Other Organic Chemicals" (2942) to avoid specific epoxide scrutiny.
π Consequence: CBP rejection or audit. Penalties for false declaration.
β Mistake 3: Ignoring the Section 122 Tariff (10%).
π Consequence: All codes in the data include 10%. Forgetting this leads to underpayment.
β Mistake 4: Not specifying "Propylene Oxide" clearly.
π Consequence: Customs holds shipment for chemical identification. Delays = Demurrage Costs.
β Correct Practice:
"Propylene Oxide (Epoxide), 99.5% Purity, UN 1363, CAS 75-56-9. HS Code: 2932.99.90.90 (Adv. Ruling Pending/Granted)."
π― VII. Conclusion: Professional Declaration, Cost Optimization
π― Remember the Mantra:
πΉ "Epoxide vs. Heterocycle: The 25% Battle."
πΉ "13.7% is the Goal, 40.5% is the Risk."
πΉ "Always verify Section 301 Applicability per HS Sub-heading!"
π Pro Tip:
If your Propylene Oxide is sourced from Vietnam, India, or Mexico, check for FTAA/USMCA benefits. However, since PO is a chemical intermediate, origin rules are strict.
Strongly recommend:
π Consult a Customs Broker + Apply for CBP Advance Ruling
π Secure the 13.7% rate legally to maximize profit margins.
β¨ Chemical Classification is Precision Science!
πΌ Every 1% tariff difference counts in bulk chemical trade.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.