2926 - Nitrile-function compounds:
Sub-classifications
-
2926 1000 00
-
2926 2000 00
-
-
2926 3010 00
-
2926 3020 00
-
-
2926 4000 00
-
2926 90
Overview
Category 2926 encompasses nitrile-function compounds, a broad class of organic chemicals characterized by the presence of one or more nitrile groups (-Cā”N) in their molecular structure. These compounds are vital intermediates and building blocks in the synthesis of a wide array of products, including pharmaceuticals, pesticides, plastics, and synthetic fibers. The classification focuses on the chemical structure and the presence of the nitrile functional group as the primary defining characteristic.
Unlike sibling categories that often deal with live animals (Chapters 01-05) or other broad classes of organic chemicals with different functional groups (e.g., alcohols, aldehydes, carboxylic acids found in other Chapter 29 headings), Category 2926 is specifically dedicated to compounds where the nitrile group is a key feature. This distinction is crucial for accurate tariff application, ensuring that goods are not misclassified based on general chemical descriptions when a more specific heading exists.
Within Category 2926, further subdivisions are made based on the specific nitrile compound or its intended use. For instance, specific important chemicals like acrylonitrile (2926.10) and 1-cyanoguanidine (2926.20) have dedicated subheadings due to their widespread industrial application. Other subcategories exist for specific pharmaceutical intermediates (2926.30) or other nitrile compounds not elsewhere specified (2926.90), allowing for precise classification of a diverse range of nitrile-containing substances.