2918.29 - Other:

This category, HTS Code 2918.29, encompasses "Other" carboxylic acids with a phenol function but without other oxygen functions, along with their anhydrides, halides, peroxides, peroxyacids, and their derivatives. This broad classification serves as a residual category for compounds that fit the broader description of Chapter 29, specifically Heading 2918, but are not specifically enumerated in the preceding sibling subheadings within the 2918.20 series. These are organic compounds characterized by the presence of both a carboxyl group (-COOH) and a hydroxyl group (-OH) directly attached to an aromatic ring (phenol function), where no other oxygen-containing functional groups are present in the molecule.

Unlike its sibling categories which specifically identify salicylic acid, its esters, and related compounds (2918.21, 2918.22, and 2918.23), HTS Code 2918.29 is for all other such phenolic carboxylic acids and their derivatives that do not fall under those specific enumerations. For example, while salicylic acid (2-hydroxybenzoic acid) itself is classified elsewhere, other hydroxybenzoic acids or naphthoic acids with phenolic characteristics would be considered here. The distinction is crucial for accurate tariff application, as it ensures that unique phenolic carboxylic acid structures are correctly identified and taxed.

The subcategories under 2918.29 further refine the classification of these "other" compounds. They provide specific tariff lines for various complex or less common phenolic carboxylic acids and their derivatives, such as cresotic acids, resorcylic acids, naphthoic acid derivatives, and certain propionate esters. The existence of these detailed subcategories highlights the need for careful identification of the precise chemical structure and nomenclature of the imported or exported substance to ensure it is assigned to the most appropriate and specific tariff line within the broader 2918.29 heading.