Product classification

HS code for Lactones: 2932.20

Heterocyclic compounds, with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, lactones.

Classification of lactones under HS 2932.20

Lactones are classified under HS code 2932.20. These are heterocyclic compounds where the hetero-atom is oxygen. Specifically, lactones are cyclic esters formed by the intramolecular condensation of a hydroxy acid. Heading 2932 covers heterocyclic compounds with oxygen hetero-atom(s) only. Subheading 2932.20 is specifically designated for lactones. This includes a wide variety of compounds used in fragrances, pharmaceuticals, and polymer chemistry. The classification depends on the presence of the lactone ring structure. If the compound contains other hetero-atoms like nitrogen or sulfur in the ring, it would move to headings 2933 or 2934. The "unfused furan ring" mention in the broader heading description refers to the structural requirements of the 2932 category, but 2932.20 specifically isolates the lactone functional group. Many lactones are naturally occurring and contribute to the aroma of fruits and dairy products, while others, like gamma-butyrolactone (GBL), are significant industrial solvents and chemical intermediates. The classification remains consistent regardless of whether the lactone is synthetic or isolated from natural sources.

Covers
  • Coumarin (1,2-benzopyrone)
  • Phenolphthalein
  • Gamma-butyrolactone (GBL)
  • Gluconolactone
  • Santonic acid lactones
  • Nonalactone and undecalactone (flavoring agents)
  • Methylcoumarins
Also under 2932.20
  • Givaudan Gamma-Decalactone
  • Firmenich Delta-Nonalactone
  • Symrise Furanone
  • Takasago Lactone flavors

Codes often confused with 2932.20

Common mistake. Lactones are often confused with other heterocyclic compounds. For instance, compounds with an unfused furan ring that are not lactones fall under 2932.11 to 2932.19. If the ring structure includes nitrogen, it must be classified under 2933. Additionally, certain lactones used as medicaments in measured doses would be classified in Chapter 30 (3004), rather than the chemical chapter 29.

Top exporters and importers of HS 293220 (the code used for lactones), 2025

In 2025, the largest exporter of HS 293220 (the code used for lactones) in UN Comtrade data was China, with 55% of world exports; the largest importer in UN Comtrade data was the United States, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 293220, not only lactones.

Top exporters 2025 ยท share of world exports

  1. 1 China $1.1B
  2. 2 India $158M
  3. 3 Germany $140M

World total: $2.1B Reported figures on UN Comtrade โ†—

Top importers 2025 ยท share of world imports

  1. 1 United States $276M
  2. 2 Brazil $222M
  3. 3 Germany $142M

World total: $2.0B Reported figures on UN Comtrade โ†—

How these figures are built

109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).

Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.

Brazil NCM code for lactones

Brazil classifies lactones under NCM 2932.20.00: HS 2932.20 with 00 added.

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about lactones

What is the HS code for Lactones?

The HS code for Lactones is 293220 (Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, lactones). The HS code for lactones is 2932.20, which is a subheading for heterocyclic compounds with oxygen hetero-atom(s) only.

How do I classify Lactones for customs?

Lactones is classified under HS code 293220 โ€” Heterocyclic compounds; with oxygen hetero-atom(s) only, containing an unfused furan ring (whether or not hydrogenated) in the structure, lactones. This is a 6-digit subheading level code.

Is phenolphthalein classified as a lactone?

Yes, phenolphthalein is a well-known chemical indicator that contains a lactone ring and is classified under HS code 2932.20.

Which countries are the top exporters of lactones (HS 293220)?

In 2025, the top exporters of HS 293220 (the code used for lactones) in UN Comtrade data were China ($1.1B, 55% of world exports), India ($158M) and Germany ($140M). World exports came to about $2.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Which countries are the top importers of lactones (HS 293220)?

In 2025, the top importers of HS 293220 (the code used for lactones) in UN Comtrade data were the United States ($276M, 14% of world imports), Brazil ($222M) and Germany ($142M). World imports came to about $2.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

Is the HS code for Lactones the same in all countries?

The base HS code 293220 for Lactones is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.

What is the NCM code for lactones in Brazil?

In Brazil, lactones (HS 293220) is classified under NCM 2932.20.00.