Subheading 2905 44 of the Combined Nomenclature covers sorbitol, also known as D-glucitol (CAS 50-70-4). It is a six-carbon sugar alcohol (polyol, hexitol) naturally occurring in many fruits and produced industrially by the catalytic hydrogenation of D-glucose. Sorbitol falls within Chapter 29 of the CN provided it is a chemically pure, separately defined substance. Note 2 to Chapter 29 explicitly excludes sugars and confectionery products from the chapter — sorbitol is classified in subheading 2905 44 precisely because it is an alcohol rather than a sugar stricto sensu. Aqueous sorbitol solutions containing mannitol at a level not exceeding 2 percent by mass are also classified in this subheading, except where intended for use as a pharmaceutical raw material. Sorbitol is widely used as a sweetening agent in foodstuffs (E420), a humectant in cosmetics and personal care products, a pharmaceutical excipient in syrups and tablets, a substrate for vitamin C (ascorbic acid) production, and a precursor for the synthesis of sorbitan and isosorbide. Classification is carried out in accordance with the General Rules for the Interpretation (GRI) of the CN — Rules 1 and 6 are of particular relevance. In case of doubt, a Binding Tariff Information (BTI) ruling is strongly recommended.

Sorbitol imported into the European Union as a chemical substance (molecular weight 182.17 g/mol) is subject to REACH Regulation (EC) No 1907/2006. Sorbitol is a substance registered with ECHA; an importer from outside the EU placing sorbitol on the Union market at 1 tonne or more per year must hold a valid REACH registration or appoint an Only Representative (OR) established in the EU. Sorbitol used as a food additive (E420) is subject to Regulation (EC) No 1333/2008 on food additives and accompanying implementing regulations — the required food-grade purity must be demonstrated. Sorbitol used as a pharmaceutical excipient is subject to Directive 2001/83/EC, Regulation (EC) No 726/2004 and the requirements of the European Pharmacopoeia (PhEur). Sorbitol used in cosmetic products is subject to Regulation (EC) No 1223/2009. Under CLP Regulation (EC) No 1272/2008, sorbitol under normal conditions of use is not classified as a hazardous substance and does not require specific hazard labelling — however, as a chemical substance, a Safety Data Sheet (SDS) compliant with Regulation (EU) 2020/878 is required when supplying it to professional users. The importer is obliged to provide the SDS in the official language of the country of destination.

MFN duty rates for goods under subheading 2905 44 (sorbitol) must be verified in the European Commission's TARIC database. Sorbitol is a commodity produced globally, with major supply from China, Europe and the United States. The importer should check in TARIC whether anti-dumping or countervailing duties apply to sorbitol from a specific country of origin — in particular from China — as such measures can significantly increase the total import cost. Preferential duty rates are available under EU FTAs (CETA, EU-Japan EPA, EU-South Korea FTA, EU-UK TCA) and the GSP for developing countries. The conditions for preferential rates include compliance with rules of origin and the submission of EUR.1 certificates, invoice declarations or REX statements. Food-grade sorbitol may be subject to additional sanitary controls upon import. Subheading 2905 44 falls within Section VI (Products of the chemical industry), Chapter 29 of the CN. The legal basis for import is the Union Customs Code (Regulation (EU) No 952/2013). All trade measures and duty rates must be verified in the TARIC system.

Organic substances under CN code 2905 44 (sorbitol) require detailed chemical documentation for customs clearance. The Safety Data Sheet must comply with REACH Annex II. Substances classified as hazardous under CLP require GHS pictogram labelling. Transport follows ADR (road) or IMDG (maritime) regulations. Some organic substances may be subject to export controls as dual-use goods. Importers should verify whether the substance requires REACH authorisation (Annex XIV) or is subject to restrictions (Annex XVII). A Certificate of Analysis confirming purity and composition is recommended.