NCS/ARS/CL/10456

You have applied for an Advance Ruling on the tariff classification of Acetone, imported in 157 kg drums.

PRODUCT ANALYSIS

Based on the documentation submitted, including the Safety Data Sheet (SDS) and Certificate of Analysis (CoA), and the declared CAS No. 67-64-1, the product is identified as Acetone, also known as propanone or dimethyl ketone.

Acetone is a clear, colourless, volatile and highly flammable liquid with a characteristic odour. It is a fast-evaporating organic solvent with a strong ability to dissolve or remove various substances, including oils, grease, resins, paints, adhesives and certain plastics.

The product has a wide range of industrial and commercial applications, including:

• Solvent: Used in laboratories and industrial processes to dissolve or clean resins, plastics, cellulose derivatives and other substances.
• Nail-polish remover: Used to dissolve and remove nail coatings.
• Chemical manufacturing: Used as a raw material or intermediate in the manufacture of plastics, acrylic materials, fibres and other chemicals, including bisphenol A.
• Cleaning and degreasing: Used for removing oils, grease and other contaminants from equipment, components and technical surfaces.

According to the SDS and CoA, the product contains not less than 99.90% w/w Acetone. The reported impurities and other constituents include benzene (<0.8 mg/kg), diacetone alcohol (DAA) (10 mg/kg), methanol and ethanol (131 mg/kg), ethyl ethyl ketone (<5 mg/kg), and water (0.181% m/m).

The product is therefore a high-purity acetone preparation, presented as a liquid chemical in 157 kg drums.

TARIFF CLASSIFICATION

Based on the foregoing product analysis, and having regard to the provisions of Note 1 to Chapter 29, which states:

“Except where the context otherwise requires, the headings of Chapter 29 apply only to:

1. Separate chemically defined organic compounds, whether or not containing impurities.”

The product, which have a purity of not less than 99.99% w/w, is a separate chemically defined organic compound and is therefore covered by Chapter 29.

Furthermore, the Explanatory Notes to heading 2914, under the section relating to Ketones, specifically include acetone (propanone) among the products covered by the heading.

Accordingly, based on the product's chemical identity, composition and intended use, the product is appropriately classified under heading 2914 – Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 Acetone is specifically provided for under subheading 2914.11.00.00 – Acetone at 5% rate of duty and 7.5% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

GIR 1 & 6

Note 1 to Chapter 29
EN to Heading 2914, Paragraph 4