9902.02.05 - 2-Methyl-5-nitrobenzenesulfonic acid (CAS No. 121-03-9) (provided for in subheading 2904.99.20)

This HTS classification, 9902.02.05, specifically covers 2-Methyl-5-nitrobenzenesulfonic acid, identified by its CAS Number 121-03-9. This chemical compound is primarily designated for temporary or special tariff treatment, as indicated by its placement within Chapter 99. It is explicitly stated to be provided for under subheading 2904.99.20, signifying that its standard classification falls within the broad category of sulfonated derivatives of hydrocarbons, but is subject to specific provisions here.

As this is a leaf node within Chapter 99, there are no further subdivisions. The crucial aspect of this classification lies in its role as a temporary or special provision. Unlike the main chapters of the HTS which classify goods based on their inherent nature, origin, or material, Chapter 99 is reserved for unique tariff treatments, such as those enacted under trade agreements, temporary modifications, or specific import restrictions. Therefore, this entry does not have direct "siblings" in the traditional sense within Chapter 99 that describe analogous goods; rather, its context is defined by the overarching "Special Classification Provisions" of Section XXII and the temporary legislative nature of Chapter 99 itself.

The importance of this HTS code lies in its exceptional nature. While the substance itself, 2-Methyl-5-nitrobenzenesulfonic acid, would otherwise be classified under Chapter 29 (Organic Chemicals), its appearance in Chapter 99 indicates a deviation from standard tariff rules. This could be due to a variety of reasons, such as temporary trade relief measures, retaliatory tariffs, or specific import licensing requirements. Importers and exporters must consult the specific proclamations and legislation associated with HTS code 9902.02.05 to understand the exact conditions and duties applicable to this particular entry.