2918.23 - Other esters of salicylic acid and their salts:

This category encompasses esters derived from salicylic acid, excluding those specifically listed under its direct salts or the acetylated derivative. It also includes the salts of these esters. The defining characteristic is the presence of an ester linkage involving salicylic acid, where the alcohol or phenol component is not a simple acetyl group. These compounds often find application in various industries, including pharmaceuticals, cosmetics, and as chemical intermediates.

Distinction from its sibling categories is crucial for accurate classification. Unlike Heading 2918.21, which covers salicylic acid itself and its salts, this heading focuses on its *ester* derivatives. Furthermore, it is differentiated from Heading 2918.22, which specifically addresses ortho-acetylsalicylic acid (aspirin) and its related forms. Heading 2918.29 serves as a residual category for other esters of salicylic acid and their salts not falling into the more specific sibling headings.

Within this category, further subdivision is made to differentiate specific compounds and their intended uses. Subheading 2918.23.10.00 specifically classifies Salol (Phenyl salicylate) when it is deemed suitable for medicinal use, highlighting the importance of intended application in classification. The residual "Other" subheading captures all other esters of salicylic acid and their salts that do not meet the specific criteria for medicinal Salol or are not otherwise accounted for under sibling headings.