2918.23.20.00 - Odoriferous or flavoring compounds

This HTS code, 2918.23.20.00, encompasses odoriferous or flavoring compounds that are specifically classified as "Other esters of salicylic acid and their salts." This category focuses on esters derived from salicylic acid, where the hydroxyl group on the benzene ring of salicylic acid has been esterified. These compounds are primarily used for their aromatic or taste-enhancing properties, finding applications in the food, beverage, cosmetic, and pharmaceutical industries.

The distinguishing feature of this category lies in its exclusion of specific types of salicylic acid esters already classified elsewhere. For example, the well-known aspirin (acetylsalicylic acid) falls under a different tariff heading. This "Other" classification applies to a broader range of salicylic acid esters and their corresponding salts that do not fit into more specific subheadings, provided they meet the criteria of being odoriferous or flavoring compounds. The salts are typically alkali metal or alkaline earth metal salts of these salicylic acid esters.

As this is a leaf node in the HTS classification system, there are no further subcategories. Therefore, classification within this heading relies on determining if a substance is an ester of salicylic acid (or its salt) and possesses odoriferous or flavoring characteristics. Practical considerations for classification would involve examining the chemical structure of the substance and its intended use, with specific attention paid to its organoleptic properties and absence from more precisely defined categories of salicylic acid derivatives.