Used as a protecting group reagent in organic synthesis, particularly for the selective protection of carbonyl compounds such as aldehydes and ketones. It enables the formation of stable oxime derivatives under mild conditions, which can be easily deprotected back to the parent carbonyl compound when needed. This makes it valuable in multi-step synthesis, especially in pharmaceutical and natural product synthesis where functional group compatibility is critical. Its tert-butoxyethyl structure enhances stability and reduces side reactions, improving yield and selectivity.