2915.39.10.00 - Benzyl acetate

This HTS subheading covers benzyl acetate, a specific ester of acetic acid with a distinct chemical structure and common applications. Benzyl acetate is primarily recognized for its pleasant, fruity, jasmine-like aroma, making it a valuable ingredient in perfumes, soaps, cosmetics, and as a flavoring agent in food products. Its classification under "Odoriferous or flavoring compounds" highlights its functional use based on sensory properties.

Within its parent category "Esters of acetic acid: Other: Aromatic:", this subheading is differentiated from its sibling, 2915.39.20.00, which is designated for "Other" aromatic esters of acetic acid. Therefore, 2915.39.10.00 exclusively applies to benzyl acetate, while the sibling category would encompass other aromatic acetic acid esters not specifically enumerated elsewhere.

As this is a leaf node, there are no further subcategories. Classification at this level is determined by the precise chemical identity of benzyl acetate, characterized by the benzyl group attached to the acetate moiety. Importers and exporters must ensure that the goods being declared precisely match the chemical composition and intended use of benzyl acetate to ensure accurate classification.