Coumarin

Coumarin is an aromatic lactone compound with a fused benzene ring and α-pyrone ring, classified under HTS 2932.20.4500 as an aromatic heterocyclic lactone with oxygen hetero-atom only. It is commonly used as a fragrance in perfumes and flavoring agent in tobacco products.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6.5%+10.0%16.5%
🇲🇽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.

2932.20.50Lower: 3.7% vs 16.5%

If non-aromatic structure

Non-aromatic lactones fall under the subsequent subheading per chapter classification rules.

3302.10.10.00Higher: 17.5% vs 16.5%

If put up as retail fragrance preparation

Mixtures containing coumarin as fragrance compound exclude from Chapter 29 per exclusion note (g).

2914Lower: 14% vs 16.5%

If classified primarily by coumarin-type ketone function

Certain oxygen heterocyclic ketones with lactone characteristics may classify under oxygen function headings.

Not sure which classification is right?

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Import Tips & Compliance

Provide detailed chemical analysis certificates confirming coumarin structure and purity to avoid misclassification as a mixture

Include Safety Data Sheets (SDS) documenting non-toxicity for fragrance use to prevent hazardous material restrictions

Verify packaging complies with Chapter 29 note (e) for transport safety without rendering suitable for specific use