2915.39.40.00 - Linalyl acetate

This category encompasses esters of acetic acid that are not specifically classified elsewhere within heading 2915.39. It includes compounds used for their aromatic or gustatory properties, meaning they are primarily employed as odoriferous or flavoring agents. Linalyl acetate, a prominent example within this subcategory, is a synthetic or naturally derived ester often utilized in perfumery and food flavorings due to its floral and fruity scent profile.

Distinguishing this subcategory from its sibling, "Other" (2915.39.45), is crucial for accurate classification. While 2915.39.45 would cover any remaining acetic acid esters not falling under the "odoriferous or flavoring compounds" designation, this current category is specifically reserved for those whose primary intended use is imparting scent or taste. The application and function of the ester are the key differentiators.

As this node represents a leaf node within the HTS classification, there are no further subcategories. Therefore, the focus for classification purposes rests entirely on identifying whether an acetic acid ester fits the criteria of being an "odoriferous or flavoring compound." This involves considering its typical industrial applications, recognized sensory properties, and common presence in fragrance or food product formulations.