Dibutyl Oxalate from Japan
Dibutyl oxalate ((COOC4H9)2) used as plasticizer intermediate and solvent. Classified HTS 2917.11.00.00 as oxalic acid ester following chapter ester rules prioritizing later numerical heading. Colorless liquid with bp 232°C.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Refractive index 1.429-1.431 specification confirms ester identity and purity
• UN2788 flammable liquid; flash point 93°C requires Class 3 packaging
• Avoid confusion with adipate esters (2917.12) by providing structural analysis