Isodecyl Diphenyl Phosphate (IDPP) from Mexico
Isodecyl diphenyl phosphate functions as a low-volatility plasticizer and flame retardant for flexible PVC and coatings. This alkyl-aryl phosphoric ester is captured by HTS 2919.90.50.50 as an 'other' phosphoric ester per Chapter 29 note (a) for separate organic compounds. It lacks specific provisions elsewhere in the heading.
Duty Rate — Mexico → United States
110%
Rate breakdown
9903.04.6096.3%Except as provided in heading 9903.04.61, patented pharmaceutical articles as provided for in subdivisions (c) and (d) of U.S. note 40 to this subchapter
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide GC-MS analysis confirming >95% purity to maintain Chapter 29 classification
• Include end-use statements if challenged on plasticizer vs pure chemical status
• Ensure stabilizers don't render it a 'preparation' under 3824