Sorbitol
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 2905440000 | 22.4% | CN | US | Official Doc |
| 2905494000 | 40.5% | CN | US | Official Doc |
| 3824600000 | 22.4% | CN | US | Official Doc |
| 3402429000 | 38.7% | CN | US | Official Doc |
| 2905440000 | 22.4% | CN | US | Official Doc |
AI Analysis
π§ͺ Sorbitol (Industrial Grade) β HS Code Classification & Duty Analysis
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification Logic: What Exactly is "Sorbitol"?
Sorbitol (D-glucitol) is a sugar alcohol derived from glucose. In international trade, it is primarily used as a sweetener, humectant, and excipient. Depending on its purity level and specific application, it is classified differently under the Harmonized System (HS).
Key Classification Distinctions: 1. Chemical Intermediate/Ingredient: If treated as a basic chemical raw material (D-Sorbitol), it falls under Chapter 29 (Organic Chemicals). 2. Surface Agent: If specifically formulated or used as a non-ionic surfactant, it may fall under Chapter 34. 3. Chemical Product/Preparation: If used as a core component in industrial preparations, it may fall under Chapter 38.
β οΈ Critical Note:
- Industrial Grade Sorbitol is frequently classified as a Chemical Intermediate or Surface Agent. - The classification drastically affects the Total Tax Rate due to Section 301 (Trade Act) and Section 122 tariffs on Chinese goods.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, Sorbitol can be classified into four primary HS Codes. Here is the breakdown of why each code applies and the corresponding tax implications.
| HS Code | Product Description | Application/Logic | Why This Code? |
|---|---|---|---|
2905.44.00.00 |
Sorbitol (Industrial Grade) | D-Sorbitol / Chemical Intermediate | Explicitly covers "Sorbitol." Material composition is 100% consistent with D-Sorbitol, fitting the attribute of chemical raw materials. |
3824.60.00.00 |
Sorbitol-based Chemical Products | Industrial Chemical Preparation | Sorbitol is the core substance. Industrial grade fits the usage attribute of "chemical industrial products and their preparations." |
2905.49.40.00 |
Other Polyols (Derived Sugars) | Generic Polyols | Classified as sugar-derived polyols. Industrial form fits the attribute of "other polyols and chemicals." |
3402.42.90.00 |
Non-ionic Surface Agents | Surfactant Application | Classified as a non-ionic organic surface agent. Fits the logic of "non-ionic and other surfactants." |
π ιηΉζι (Key Warning):
-2905.44.00.00and3824.60.00.00offer the lowest tax burden (22.4%). -3402.42.90.00and2905.49.40.00carry significantly higher taxes (38.7% and 40.5%, respectively). - Misclassification from2905.44to2905.49or3402can result in an additional ~18-16% tax burden.
π° Part 3: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Market: United States (US)
β Origin: China (CN) (Implied by "Section 122" and typical Section 301 contexts)
β Structure: Base Tariff + Section 301 Surtax + Section 122 Surtax
π― 1. 2905.44.00.00 β D-Sorbitol (Chemical Intermediate)
π RECOMMENDED FOR LOWEST TARIFF
| Item | Detail |
|---|---|
| Base Tariff | 4.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 22.4% |
| Tax Calculation | CIF Value Γ 22.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Base Tariff (4.9%) + Sec 301 (7.5%) + Sec 122 (10%) |
π Explanation:
- This code explicitly lists "Sorbitol" (D-Sorbitol). - It avoids the higher "other polyols" or "surface agent" surtaxes. - Total Burden: 22.4%. This is the most cost-effective classification for standard industrial D-Sorbitol.
π― 2. 3824.60.00.00 β Chemical Products/Preparations
β ALTERNATIVE FOR CHEMICAL PREPARATIONS
| Item | Detail |
|---|---|
| Base Tariff | 4.9% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 22.4% |
| Tax Calculation | CIF Value Γ 22.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Base Tariff (4.9%) + Sec 301 (7.5%) + Sec 122 (10%) |
π Explanation:
- If the product is a specific preparation where sorbitol is the core component but not pure D-Sorbitol, this code applies. - Total Burden: 22.4%. Same tax efficiency as2905.44.
π― 3. 2905.49.40.00 β Other Polyols (Sugar-Derived)
β οΈ HIGH TARIFF RISK
| Item | Detail |
|---|---|
| Base Tariff | 5.5% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 40.5% |
| Tax Calculation | CIF Value Γ 40.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Base Tariff (5.5%) + Sec 301 (25.0%) + Sec 122 (10%) |
π Warning:
- This code applies to "other polyols." If customs determine your Sorbitol is not specifically "D-Sorbitol" (2905.44) but falls under "other," this rate applies. - Total Burden: 40.5%. This is 18.1% higher than the recommended code. Avoid unless product spec differs.
π― 4. 3402.42.90.00 β Non-ionic Surface Agents
β οΈ HIGH TARIFF RISK
| Item | Detail |
|---|---|
| Base Tariff | 3.7% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10% |
| Total Tax Rate | 38.7% |
| Tax Calculation | CIF Value Γ 38.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | Base Tariff (3.7%) + Sec 301 (25.0%) + Sec 122 (10%) |
π Warning:
- Only use this if Sorbitol is strictly used/formulated as a non-ionic surfactant. - Total Burden: 38.7%. Significant cost increase compared to Chapter 29 or 38.
π οΈ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Documentation Checklist (Must-Provide)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state "Sorbitol (D-Sorbitol)" and "Industrial Grade." Avoid vague terms like "Chemical Powder." |
| β Certificate of Analysis (COA) | βοΈ | Proves purity and composition. Essential to justify 2905.44.00.00. |
| β Commercial Invoice | βοΈ | Clearly describe as "D-Sorbitol, Industrial Grade, for Use in [Industry]." |
| β Packaging Label Photos | βοΈ | Show raw material status, not finished consumer goods. |
| β Supply Chain Declaration | βοΈ | Confirm origin. Section 301/122 taxes are origin-specific. |
β 2. Declaration Strategy (Key Tips)
π₯ "Be Specific: Use 'D-Sorbitol', Not Just 'Sorbitol' or 'Polyol'"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Pure Industrial D-Sorbitol | 2905.44.00.00 |
2905.49.40.00 |
Save 18.1% Tax |
| Sorbitol in Chemical Prep | 3824.60.00.00 |
3402.42.90.00 |
Save 16.3% Tax |
| Surfactant Formulation | 3402.42.90.00 |
2905.44.00.00 |
Risk of misclassification audit |
β 3. Special Circumstances
| Situation | Handling Advice |
|---|---|
| Mixture with Water | If >50% Sorbitol by weight, still likely 2905.44.00.00. If diluted significantly for surfactant use, consider 3402.42.90.00. |
| Food Grade vs. Industrial | 2905.44.00.00 covers both. However, food grade may require FDA documentation. |
| Origin Verification | Ensure the CO (Certificate of Origin) matches the shipment. Discrepancies trigger Section 301/122 audits. |
π Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate (CN Origin) | Remarks |
|---|---|---|---|
| πΊπΈ USA | 2905.44.00.00 |
22.4% | Includes Base (4.9%) + Sec 301 (7.5%) + Sec 122 (10%). Lowest among options. |
| πͺπΊ EU | 2905.44.00 |
~15-18% | No Section 301/122. Lower base tariffs. |
| π¨π³ China | 2905.44.00 |
~13% | Import VAT 13%. Base duty ~5%. |
| π¬π§ UK | 2905.44.00 |
~15-20% | Post-Brexit tariffs apply. |
π Conclusion:
- For US Imports,2905.44.00.00is the optimal code for pure Sorbitol. - Using2905.49.40.00or3402.42.90.00increases costs by ~16-18%.
π Part 6: Common Mistakes & Pitfall Guide
β Mistake 1: Declaring "Sorbitol" generally without specifying "D-Sorbitol" or "Industrial Grade"
π Consequence: Customs may default to 2905.49.40.00 (40.5%) due to lack of specificity.
β Mistake 2: Misclassifying Chemical Intermediate as a "Surfactant" (3402)
π Consequence: Unnecessary 25% Section 301 surtax. Loss of 16.3% in savings.
β Mistake 3: Ignoring Section 122 Tariff
π Consequence: Under-declaration. Customs will assess the missing 10% + penalties.
β Correct Practice:
"D-Sorbitol, Industrial Grade, HS 2905.44.00.00, Origin: China. Pure Chemical Intermediate, No Surfactant Properties."
π― Part 7: Conclusion: Precision Classification Saves Money
π― Remember:
πΉ "Specify 'D-Sorbitol' β 22.4% Tax"
πΉ "Vague 'Polyol' β 40.5% Tax"
πΉ "Surfactant 'Sorbitol' β 38.7% Tax"
πΉ Difference: Up to $18,100 per $100,000 shipment.
π Action Item:
β Request a Pre-Ruling from Customs if unsure.
β Ensure COA matches D-Sorbitol specification.
β Declare HS 2905.44.00.00 for pure industrial Sorbitol to minimize duties.
π£ Immediate Action:
π Contact your customs broker with the COA and Product Spec.
π Optimize your supply chain costs by avoiding high-tax misclassifications.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every percent of tax saved is direct profit added.
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.