Methyl Acetate HS Code 2915.39: Correct Classification to Avoid Customs Delays

Import entries for methyl acetate are held at the border when the declared subheading conflicts with the substance identity data shown on the safety data sheet and certificate of analysis. The correct Harmonized System subheading is 2915.39, covering other esters of acetic acid within heading 29.15. Methyl acetate carries CAS Registry Number 79-20-9, EINECS 201-185-2, and the proper shipping name “Methyl acetate” under UN 1231, Class 3, Packing Group II. The molecular formula is CH3COOCH3, with a molar mass of 74.08 g/mol. A declarant that uses ethyl acetate subheading 2915.31 or a generic solvent code for a single-component commercial methyl acetate shipment creates a discrepancy between the chemical name, CAS number, and tariff classification. That discrepancy triggers document review, laboratory verification, and potential rewritten entries.

What Classification Criteria Place Methyl Acetate Under 2915.39?

Heading 29.15 covers saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Methyl acetate is the methyl ester of ethanoic acid, a saturated acyclic carboxylic acid. Under General Interpretative Rule 1, classification is determined by the terms of the heading and the relevant notes. The ester group is formed by substitution of the acidic hydrogen of acetic acid with a methyl group while the carbonyl function remains intact. The Explanatory Note to heading 29.15 includes esters of acetic acid. At the subheading level, General Interpretative Rule 6 applies. Ethyl acetate is named in 2915.31, vinyl acetate in 2915.32, and n-butyl acetate in 2915.33. Methyl acetate is not separately named in a preceding six-digit subheading, so the residual “other” subheading 2915.39 is the correct legal classification. The World Customs Organization six-digit code is identical across jurisdictions; national statistical suffixes in the EU TARIC or US HTS must be verified separately but do not alter the first six digits.

Physical and Transport Data Supporting the Tariff Determination

Methyl acetate is a low-boiling flammable ester with a boiling point of 57 °C and a closed-cup flash point of -10 °C. The density at 20 °C is 0.932 g/cm³ when measured by ASTM D4052-22. Vapor pressure is 23.1 kPa at 20 °C, and the refractive index is 1.3614 at 20 °C. These physical properties align with a single-component ester solvent and exclude classification as an aqueous cleaning preparation or a formulated solvent blend. The transport classification under the UN Model Regulations is UN 1231, Class 3 flammable liquid, Packing Group II. The IMDG Code and IATA Dangerous Goods Regulations carry the same proper shipping name. A customs entry that lists methyl acetate with HS 2915.39 and UN 1231 is internally consistent. A shipment described as “acetone” or “ethyl acetate” will show a different CAS number and UN number, causing document review.

Under the CLP Regulation (EC) No 1272/2008, methyl acetate carries harmonised classification Flam. Liq. 2, H225; Eye Irrit. 2, H319; STOT SE 3, H336. The presence of H225 is consistent with the -10 °C flash point and supports transport as Class 3. The SDS must list the same CAS number, EINECS number, and hazard pictograms. Methyl acetate is registered under REACH (EC) No 1907/2006 and is listed on the US TSCA Inventory, Canada DSL, and other national chemical inventories. These inventory listings do not determine HS classification, but they verify the commercial identity of the substance.

Flammability limits in air are 2.2 vol% lower and 16 vol% upper at standard conditions. The autoignition temperature is approximately 454 °C. Vapor density is 2.55 relative to air, so heavy vapor can accumulate in low enclosures. These properties require explosion-proof equipment and nitrogen blanketing in storage. The kinetic behavior of methyl acetate during hydrolysis also matters in storage: water contact slowly generates methanol and acetic acid, and the acetic acid can initiate carbon steel corrosion. Storage tanks are constructed from 304 or 316 stainless steel, or carbon steel only when free water is excluded. Viscosity at 20 °C is 0.381 mPa·s. Bonding and grounding are mandatory during drum and IBC transfer because the liquid is a low-conductivity flammable solvent. Electrical area classification follows IEC 60079-10-1 or NFPA 70.

Commercial methyl acetate is produced by esterification of acetic acid with methanol or recovered as a by-product from polyvinyl acetate alcoholysis. Technical-grade material is commonly supplied at 99.5 wt% minimum purity with methanol and water as minor components. The residual methanol does not move the product out of heading 29.15 when the goods retain the character of methyl acetate. The solvent is used in nitrocellulose lacquers, cellulose acetate coatings, flexographic and gravure printing inks, and adhesive formulations. On rotogravure printing lines with enclosed doctor blade chambers, methyl acetate is valued for fast evaporation and solvency for nitrocellulose and cellulose acetate butyrate resins. Extended press runs use closed-loop solvent recovery because the boiling point of 57 °C produces rapid drying and high vapor generation. In coil coating and automotive refinish formulations, methyl acetate is used only when the flash point and evaporation rate fit the flash-off profile. Where a slower evaporation rate is required, methyl acetate is blended with higher-boiling esters, but the blend then falls outside the single-component ester subheading 2915.39.

Methyl acetate is also used as a chemical intermediate in the carbonylation route to acetic anhydride. Trace metal limits and stabilizer packages are controlled for that downstream use. The downstream contract specification does not change the HS classification of the imported methyl acetate, but it can affect the invoice value and the technical description required by the customs broker. Certificates of analysis for exported methyl acetate often report methanol below 0.15 wt% and water below 0.05 wt% for ester-grade material. Water mass fraction is measured by Karl Fischer titration according to ISO 760 or ASTM D1364. A narrow distillation range near 57 °C is a useful identity check. Methyl acetate boiling at 57 °C differs from ethyl acetate boiling at 77 °C; a shipment declared as methyl acetate with a distillation range of 76–78 °C is more consistent with ethyl acetate and should be corrected to 2915.31 before clearance.

When a Solvent Blend Contains Methyl Acetate, the Six-Digit Code Changes

Single-component methyl acetate is classified in 2915.39. A formulated solvent product containing methyl acetate, acetone, and toluene is not a single saturated acyclic ester. Under General Interpretative Rule 3(b), a mixture may be classified according to the component giving its essential character, but heading 29.15 applies to separate chemically defined organic compounds; a solvent mixture is generally considered for heading 3814.00 as an organic composite solvent or thinner. A prepared paint remover containing methyl acetate may fall in heading 3814.00 or another Chapter 38 preparation depending on the complete formulation and end use. In import practice, a blend of methyl acetate and ethyl acetate is sometimes declared under 2915.39 because methyl acetate predominates. That classification is not supported by the heading text. A mixture of two separate esters is not a single “other ester of acetic acid”; the appropriate code is determined by the mixture rule or Chapter 38. Published rulings for methyl acetate/ethyl acetate mixtures are limited, so a binding tariff information request in the EU or a CROSS ruling in the United States should be obtained before shipment if the mixture is borderline.

Customs brokers observe hold-and-examine referrals when the invoice description “methyl acetate solvent” is accompanied by an SDS containing multiple solvents. A product with 60–80 wt% methyl acetate, 10–20 wt% acetone, and 5–10 wt% n-butyl acetate cannot be declared under 2915.39 because the goods are not a single chemically defined ester. The correct preliminary classification is often 3814.00 as an organic composite solvent or thinner, subject to the complete composition and end use. The importer carries the burden of proof to provide the complete formulation and the applicable GIR analysis. Without a laboratory composition report, the entry is held. For a single-component methyl acetate shipment, a gas chromatography purity certificate showing 99.5 wt% methyl acetate and 0.1–0.3 wt% methanol demonstrates that the product is not a formulated solvent.

Where National Tariff Lines Diverge From the WCO Six-Digit Code

The WCO six-digit code 2915.39 is fixed. National tariff line suffixes differ. In the EU, the CN code may be 2915 39 00; in the United States, the HTSUS statistical suffixes may split other esters of acetic acid. Importers should retrieve the current national tariff line from the official tariff database for the destination country before filing. A binding tariff information decision in the EU or a CROSS ruling in the United States is the authoritative instrument when the classification is not clear. Because methyl acetate is a single substance, the classification is generally unambiguous; the delay risk is concentrated in documentation mismatches.

Customs brokers should verify that the SDS composition section, the certificate of analysis, the UN transport document, and the commercial invoice identify the same substance. When methyl acetate is the only component above 99.0 wt%, the entry is compatible with 2915.39. If the composition shows a blend of two or more solvents, the entry under 2915.39 is not compatible with the heading text and will be referred for classification review. Discrepancies in the CAS number, UN number, flash point, or proper shipping name are high-frequency causes of clearance holds, independent of the tariff line. A shipment with a distillation range of 76–78 °C is not methyl acetate and must not be declared under 2915.39. A shipment with a single-component purity certificate, UN 1231, and the correct national statistical suffix clears more reliably than a shipment described only as “acetate ester.”