Mandelic Acid Ethyl Ester from Germany
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.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• 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)