NCS/ARS/CL/10373

You have applied for an Advance Ruling on the tariff classification of CYCLOHEXANONE, imported in 190 kg drums.

PRODUCT ANALYSIS

Cyclohexanone is a clear, colourless to pale-yellow, oily, flammable liquid with a characteristic acetone-like odour. The product has the molecular formula C₆H₁₀O, a molecular weight of 98.15 g/mol, and is identified by CAS No. 108-94-1.

According to the Safety Data Sheet (SDS) submitted, Cyclohexanone has a boiling point of approximately 155–156°C, a melting point of approximately –31°C, and a density of approximately 0.947 g/cm³ at 20°C. It is slightly soluble in water but is completely miscible with most organic solvents, including alcohols, ethers, ketones, and aromatic hydrocarbons.

The product is principally used as a chemical intermediate in the manufacture of caprolactam and adipic acid, which are key raw materials in the production of nylon. It is also widely used as an industrial solvent in the manufacture of vinyl resins, acrylic resins, epoxy resins, lacquers, paints, coatings, printing inks, adhesives, pesticides, and other chemical formulations.

The submitted Certificate of Analysis (CoA) indicates that the product has a minimum purity of 99.8%, confirming that it is a high-purity, single chemical substance rather than a mixture or preparation.

TARIFF CLASSIFICATION

In view of the above description and in pursuant to Note 1(a) to Chapter 29 of the Harmonized System, Chapter 29 covers separate chemically defined organic compounds, whether or not containing impurities.

Furthermore, the Explanatory Notes to Chapter 29 define a separate chemically defined compound as:

"A substance which consists of one molecular species (e.g., covalent or ionic) whose composition is defined by a constant ratio of elements, and which can be represented by a definitive structural diagram."

The information contained in the Safety Data Sheet and Certificate of Analysis confirms that Cyclohexanone is a separate chemically defined organic compound with a defined molecular structure and a purity of not less than 99.8%. Consequently, it satisfies the requirements of Note 1(a) to Chapter 29.

Accordingly, the product is classifiable under heading 29.14, which covers:

"Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives."

Accordingly, the product falls under tariff subheading 2914.22.00.00- Cyclohexanone and methylcyclohexanones at 5% rate of duty and 7.5% VAT in accordance with ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

• GIR 1 & 6
• Note 1(a) to Chapter 1
• Explanatory Notes to Chapter 29