2905.49.10.00 - Triols and tetrols

This HTS category, 2905.49.10.00, specifically covers triols and tetrols. These are polyhydric alcohols containing three or four hydroxyl (-OH) groups. The term "triol" refers to compounds with three hydroxyl groups, such as glycerol (which has three). "Tetrols" are alcohols with four hydroxyl groups. The classification hinges on the presence and number of these hydroxyl groups within an acyclic alcohol structure.

It is important to distinguish this category from its sibling, 2905.49.20.00, which covers esters of glycerol formed with acids of heading 2904. While glycerol is a triol and would otherwise fall under the current category, if it has been reacted to form an ester with a sulfonate, nitrate, or nitro- derivative of an organic acid, it is classified under the sibling provision. This classification is based on the chemical modification of glycerol into an ester derivative, rather than the unesterified polyhydric alcohol itself.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 2905.49.10.00 relies on accurately identifying the substance as an acyclic alcohol possessing precisely three or four hydroxyl groups and ensuring it is not a specific derivative or ester covered by other subheadings. Examples include various isomers of butanetetrol or pentanetriols.