2905.49.20.00 - Esters of glycerol formed with acids of heading 2904

This HTS classification covers esters derived from glycerol, specifically when these esters are formed with acids belonging to HTS heading 2904. Heading 2904 encompasses organic compounds containing sulfur in various forms, such as sulfonic acids, their salts, and their halogenated, nitrated, or nitrosated derivatives. Therefore, this category is for glycerol esters where the acid component is a sulfur-containing organic acid or its derivative listed under heading 2904. Examples might include glycerol sulfonates or glycerol esters of sulfonated fatty acids.

It's important to distinguish this classification from its sibling category, 2905.49.10.00, which specifically covers triols and tetrols. While glycerol itself is a triol, this classification is not for glycerol in its pure form or other polyhydric alcohols. Instead, it focuses on *esters* formed between glycerol and specific sulfur-containing acids. The sibling category for "Other" at this level would encompass polyhydric alcohols that do not fit into the triol/tetrol designation or other explicitly defined subclasses.

As this is a leaf node, there are no further subcategories. Classification within 2905.49.20.00 is determined by the presence of a glycerol ester linkage and the identity of the esterifying acid as belonging to HTS heading 2904. The specific structure of the acid (e.g., sulfonic acid, sulfinic acid, or their halogenated/nitrated derivatives) and its linkage to glycerol will dictate its inclusion here.