2908 - Halogenated, sulfonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols:
Sub-classifications
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2908 1100 00
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2908 19
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Overview
This HTS category, 2908, encompasses a specific group of organic chemical compounds: halogenated, sulfonated, nitrated, or nitrosated derivatives of phenols or phenol-alcohols. These are chemically modified versions of basic phenolic structures, where specific functional groups (halogens like chlorine or bromine, sulfonic acid groups, nitro groups, or nitroso groups) have been introduced onto the phenol or phenol-alcohol molecule. The purpose of these modifications can vary, often leading to compounds used as intermediates in the synthesis of dyes, pharmaceuticals, pesticides, or as performance-enhancing additives.
Distinguishing HTS 2908 from its sibling categories at the Chapter 29 level is crucial. While Chapter 29 broadly covers organic chemicals, this specific heading targets derivatives characterized by the presence of halogen, sulfonate, nitrate, or nitroso groups attached to phenolic compounds. It does not include simple phenols (covered elsewhere), or organic compounds with entirely different functional groups or molecular structures. For example, it would not cover aromatic hydrocarbons (Chapter 2902) or other oxygen-function organic compounds not derived from phenols or phenol-alcohols in this specific manner.
Within HTS 2908, further subdivisions exist to refine classification based on the specific type of derivative. Subcategories may distinguish between derivatives primarily featuring halogen substituents and their salts, versus a broader "other" category for compounds with sulfonate, nitrate, or nitroso modifications, or combinations thereof. Additionally, specific structural arrangements, such as ethers, peroxides, acetals, hemiacetals, and epoxides, which are themselves halogenated, sulfonated, nitrated, or nitrosated, will have dedicated subheadings. This hierarchical structure allows for precise identification and tariff application based on the exact chemical composition and structure of the imported or exported substance.