2932.20.05.00 - Coumarin, methylcoumarins and ethylcoumarins

This HTS category specifically covers coumarin, methylcoumarins, and ethylcoumarins. Coumarin is a naturally occurring organic chemical compound with a sweet scent, often described as smelling like freshly cut hay. It finds extensive use as a fragrance ingredient in perfumes, soaps, and air fresheners, and historically as a food flavoring agent, although its use in food is now restricted in many regions. Methylcoumarins and ethylcoumarins are derivatives of coumarin where a methyl or ethyl group has been added to the coumarin molecule, respectively, and these also serve primarily in fragrance and flavor applications.

Within the broader classification of lactones, this node distinguishes itself by focusing on specific aromatic lactones derived from coumarin. While other lactones may be found in different parts of the tariff schedule, often characterized by their cyclic ester structure and varied applications (e.g., in pharmaceuticals or as intermediates), this specific heading is dedicated to the well-defined group of coumarin and its simple alkylated derivatives. The presence of the characteristic coumarin ring system is the defining feature for goods classified here.

As this is a leaf node within the HTS, there are no further subdivisions under 2932.20.05.00. Therefore, classification within this heading is determined by the direct identification of the imported substance as coumarin, methylcoumarin, or ethylcoumarin. Importers should ensure their documentation accurately reflects the chemical identity of the product to facilitate smooth customs clearance.