2915.13 - Esters of formic acid:

This HTS category, 2915.13, encompasses esters derived from formic acid. These are organic compounds formed by the reaction of formic acid with an alcohol or phenol. Esters of formic acid are characterized by the presence of the formyloxy group (-OCHO) within their molecular structure and are distinct from formic acid itself and its inorganic salts, which are classified under sibling HTS codes 2915.11 and 2915.12, respectively.

The primary function and chemical structure of formic acid esters differentiate them from these related categories. While formic acid is a carboxylic acid and its salts are ionic compounds, esters of formic acid are neutral organic molecules exhibiting a range of physical and chemical properties depending on the alcohol component.

To facilitate precise classification, this category is further subdivided. The subcategory 2915.13.10.00 covers aromatic esters of formic acid, which are those derived from aromatic alcohols or phenols. The subcategory 2915.13.50.00 encompasses all other esters of formic acid, including those derived from aliphatic alcohols. This distinction allows for detailed tracking and tariff application based on the aromatic or aliphatic nature of the alcohol moiety.