2912.60.00.00 - Paraformaldehyde

This HTS category, 2912.60.00.00, specifically covers paraformaldehyde. Paraformaldehyde is a solid polymer of formaldehyde, characterized by its ability to depolymerize back into formaldehyde under certain conditions, such as heating or in the presence of acids or bases. It is typically encountered as a white powder or granular solid and serves as a convenient and safer alternative to gaseous formaldehyde in various industrial applications, including the production of resins, adhesives, disinfectants, and pharmaceuticals.

This classification is distinct from other aldehydes and their derivatives within heading 2912. While sibling categories like "Acyclic aldehydes without other oxygen function" cover simpler aldehyde molecules (e.g., acetaldehyde), and "Cyclic polymers of aldehydes" (2912.50) encompasses cyclic polymeric forms, paraformaldehyde is specifically identified as a linear polymer of formaldehyde, distinguishing it by its unique chemical structure and depolymerization properties. It is also differentiated from aldehyde alcohols, aldehyde-ethers, and aldehyde-phenols, which contain additional oxygen-containing functional groups alongside the aldehyde moiety.

As a leaf node, 2912.60.00.00 does not have further subcategories. Therefore, classification within this code relies on accurately identifying the substance as paraformaldehyde based on its chemical identity and common physical forms. Importers and exporters should ensure that their product's documentation clearly indicates it is paraformaldehyde to ensure correct tariff application, distinguishing it from other forms of formaldehyde or related polymers.