2932.99.32.00 - Benzofuran (Coumarone); and Dibenzofuran (Diphenylene oxide)

This HTS category, 2932.99.32.00, specifically encompasses Benzofuran (also known as Coumarone) and Dibenzofuran (also known as Diphenylene oxide). These are heterocyclic organic compounds characterized by the presence of oxygen as the heteroatom within their ring structures, and they possess aromatic properties. They are typically used as intermediates in the production of various chemicals, including resins, dyes, and pharmaceuticals, or as components in specialty applications.

Within the broader grouping of "Other heterocyclic compounds with oxygen hetero-atom(s) only," this specific code stands apart by precisely identifying these two distinct benzofuran derivatives. It differentiates itself from sibling categories such as 2-Hydroxy-3-dibenzofurancarboxylic acid, which is a more complex derivative of dibenzofuran, and from categories that include more specialized or complex compounds like Rhodamine 2C base. The distinction is based on the specific chemical structure and purity level required for classification under this heading.

As this is a leaf node in the HTS, there are no further subcategories. Classification under 2932.99.32.00 is therefore directly determined by the presence and identity of Benzofuran or Dibenzofuran as the principal component of the imported or exported good. The tariff relies on the definitive chemical identification of these specific compounds.