Menthol has its own dedicated subheading (290611) because of its commercial significance in flavoring and pharmaceutical applications. Other cyclanic and cycloterpenic alcohols that do not fit the named subheadings fall under the residual subheading 290619.

Aromatic alcohols such as benzyl alcohol carry the hydroxyl group on a side chain attached to the aromatic ring, whereas phenols carry the hydroxyl directly on the ring carbon. That structural difference is the key classification boundary between headings 2906 and 2907.