Mandelic Acid Ethyl Ester

This is the ethyl ester of mandelic acid, fitting HTS 2918.19.1500 as an 'other' ester of phenylglycolic acid, an aromatic carboxylic acid with alcohol function. Per chapter note 5(A), esters are classified with the later-occurring acid function compound.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6.5%+35.0%41.5%
🇲🇽Mexico6.5%+10.0%16.5%
🇨🇦Canada6.5%+10.0%16.5%
🇩🇪Germany6.5%+10.0%16.5%
🇯🇵Japan6.5%+10.0%16.5%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

2915.90Lower: 13.8% vs 41.5%

If the ester linkage prioritizes saturated acyclic acid classification

Chapter note 5 directs esters between subchapters to the later numerical heading, potentially shifting from 2915.

2918.19.90.00Lower: 29% vs 41.5%

If for non-mandelic aromatic carboxylic esters

Specific phenylglycolic acid esters are principalized here; other aromatics go to the residual 'other' subheading.

3824.99Lower: 15% vs 41.5%

If supplied as a chemical preparation or mixture

Prepared chemical mixtures not meeting pure compound criteria per chapter notes shift to chapter 38.

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Import Tips & Compliance

Provide structural formula and ester confirmation via NMR or HPLC in import docs to distinguish from free acid (2918.19.1100)

Check for ethyl alcohol ester classification per note 5(B), ensuring no conflict with heading 2905 for simple alcohols

Declare exact purity to avoid duty escalation if impurities exceed incidental levels allowed in chapter note (a)