2918.19.31.00 - Other

This HTS category, 2918.19.31.00, specifically encompasses aromatic carboxylic acids possessing an alcohol functional group, along with their anhydrides, halides, peroxides, and peroxyacids, where these derivatives do not fall under the preceding subheadings. The classification here is for compounds that meet the criteria of having both aromaticity and an alcohol function on the carboxylic acid structure, excluding those specifically enumerated in more detailed subcategories.

This subheading distinguishes itself from its sibling, 2918.19.20.00, by excluding products that are explicitly described in Additional U.S. Note 3 to Section VI. Therefore, to correctly classify an item under 2918.19.31.00, one must first confirm that it is an aromatic carboxylic acid with an alcohol function and then verify that it is not covered by the specific provisions of the aforementioned additional U.S. note.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification under this code is final for qualifying aromatic carboxylic acids with alcohol functionality that are not otherwise specified. Examples of substances that might be classified here could include specific aromatic hydroxy acids that do not have other oxygen-containing functional groups beyond the carboxylic acid and hydroxyl moieties and are not subject to special tariff treatment indicated elsewhere.