2918.19.11.00 - Benzilic acid, methyl ester

This classification covers esters of carboxylic acids that possess an alcohol functional group but lack any other oxygen-containing functional groups, along with their derivatives such as anhydrides, halides, peroxides, and peroxyacids. The products within this category are specifically characterized by the presence of both a carboxylic acid group and an alcohol group within their molecular structure.

Within the broader group of carboxylic acids with an alcohol function, this particular node distinguishes itself by encompassing "Other" aromatic compounds. This differentiates it from its sibling category, which specifically enumerates phenylglycolic acid (mandelic acid), its salts, and esters. Therefore, any aromatic carboxylic acid ester with an alcohol function that is not mandelic acid or a derivative thereof would fall under this heading.

As this is a leaf node in the HTS classification system, there are no further subcategories. Classification to HTS 2918.19.11.00 is definitive for methyl benzilate (methyl ester of benzilic acid), which fits the criteria of an aromatic carboxylic acid with an alcohol function. The specific ester linkage and aromatic nature are key determinative features for goods falling under this code.