HS 251990 Other
Quick Answer: HS code 251990, "Other," covers various natural magnesium carbonates and fused magnesia, dead-burned (sintered) magnesia, and other magnesium oxide, excluding calcined natural magnesium carbonate (magnesite). This residual category within Chapter 25 captures magnesium compounds not specifically classified elsewhere. For importers and exporters, understanding the specific product is crucial due to varying duty rates. The UK Trade Tariff generally applies a 0.00% ad valorem duty. The EU TARIC system typically assesses a 1.70% ad valorem duty. In the US, rates vary significantly, including 1.7¢/kg for certain fused magnesia, Free for others, and $20.70/t for dead-burned magnesia. Accurate product identification is essential to determine the correct sub-heading and applicable duty, avoiding classification errors and potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2519901000 | 0.00 % | — | — |
| 2519901090 | 0.00 % | — | — |
| 2519909000 | 0.00 % | — | — |
| 2519900000 | — | — | — |
| 2519901010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2519900000 | — | — | — |
| 2519901000 | 1.70 % | — | — |
| 2519901010 | 1.70 % | — | — |
| 2519901090 | 1.70 % | — | — |
| 2519903000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2519901000 | Free | — | ["kg"] |
| 251990 | — | — | — |
| 2519902000 | Free | — | ["t"] |
| 2519905000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 251990 cover?
This subheading covers natural magnesium carbonate (magnesite), fused magnesia, dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering, and other magnesium oxide, excluding chemically pure magnesium oxide. Specifically, HS 2519.90 encompasses all forms of natural magnesium carbonate and various processed forms of magnesia that are not chemically pure, as defined by the World Customs Organization's Harmonized System Nomenclature and further detailed in national tariffs like the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system. This includes calcined magnesite, which has undergone heat treatment but not to the extent of dead-burning, and other forms of magnesium oxide that do not meet the purity standards for heading 2816.
What falls outside HS 251990?
The following products are excluded from HS 251990: chemically pure magnesium oxide, which is classified under heading 2816. Additionally, magnesium carbonate that has been prepared for medicinal or pharmaceutical uses, or put up in measured doses or for retail sale, would typically fall under Chapter 30. Furthermore, articles manufactured from magnesia, such as refractory bricks or other ceramic products, are classified in Chapter 68 or other relevant chapters based on their composition and function, rather than as raw magnesia. For instance, magnesium hydroxide, even if derived from natural sources, is a distinct chemical compound and is classified under heading 2816, not within 2519.90.
What are common classification mistakes for HS 251990?
A common error is misclassifying chemically pure magnesium oxide under HS 251990, when it correctly belongs to heading 2816 due to its specific chemical purity requirements. Another frequent mistake involves classifying manufactured articles containing magnesia, such as refractory materials, within this raw material heading instead of their appropriate finished product headings, often in Chapter 68. Importers sometimes overlook the distinction between natural magnesium carbonate and processed forms of magnesia, leading to incorrect subheading application within 2519. This often stems from a failure to apply General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and relative section or chapter notes, and GRI 6, which applies the same principles at the subheading level.
How should importers classify products under HS 251990?
The correct procedure for classifying products under HS 251990 involves first confirming that the product is indeed natural magnesium carbonate or a form of magnesia (fused, dead-burned, or other non-chemically pure magnesium oxide) as described in Heading 2519. Importers and customs brokers should meticulously review the product's chemical analysis and processing methods to ensure it does not meet the purity threshold for chemically pure magnesium oxide (heading 2816). It is crucial to consult the WCO Explanatory Notes for Chapter 25 and Heading 2519, alongside national tariff schedules like the HTSUS or EU TARIC, to verify the scope. Any doubt regarding purity or processing should prompt a request for a binding ruling from the relevant customs authority to ensure compliance and avoid potential penalties.
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FAQ
What is the import duty rate for HS 2519.90 in key markets, and are there any preferential rates?
The Most Favored Nation (MFN) duty rates for HS 2519.90 'Other' (Magnesite, fused magnesia, dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure) vary by importing country. For instance, the general MFN duty rate in the United States (under the Harmonized Tariff Schedule of the United States, HTSUS) is Free. In the European Union (EU TARIC), the MFN duty rate is 1.7% ad valorem. For the United Kingdom (UK Global Tariff), the MFN duty rate is also 1.7% ad valorem. Preferential rates may apply under various free trade agreements. For example, imports into the EU or UK from countries with a preferential trade agreement may be eligible for a 0.00% duty rate, provided the goods meet the rules of origin requirements of that specific agreement (e.g., GSP, EPA, FTA). Importers should consult the specific trade agreement and origin declaration requirements to claim preferential treatment.
What are the primary classification criteria for products falling under HS 2519.90?
HS 2519.90 is the residual 'Other' subheading within heading 25.19, which covers 'Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.' Products classify under 2519.90 if they are magnesium oxide (whether or not pure) but do not fit the more specific descriptions within 25.19, such as natural magnesite (2519.10), fused magnesia (2519.20), or dead-burned (sintered) magnesia (2519.30). This subheading typically includes chemically pure magnesium oxide (MgO) or other forms of magnesium oxide that have not undergone the specific fusing or dead-burning processes described in the preceding subheadings. Classification hinges on the specific chemical composition and processing of the magnesium oxide product. Reference to the Explanatory Notes to Chapter 25 of the Harmonized System by the World Customs Organization (WCO) is crucial for precise interpretation.
What documentation is typically required for importing goods classified under HS 2519.90?
Standard import documentation is required for goods under HS 2519.90. This typically includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration form specific to the importing country. For claiming preferential duty rates under a free trade agreement, a certificate of origin (e.g., EUR.1, Form A, or a self-certification by the exporter) is mandatory to substantiate the goods' originating status. Depending on the end-use or specific composition, a chemical analysis report or safety data sheet (SDS) might be requested by customs authorities to verify the nature and purity of the magnesium oxide, especially if there are concerns about hazardous materials or specific industrial applications. Importers should always verify specific national import requirements with their customs broker or the relevant customs authority.
How do major trade agreements like USMCA or EU FTAs impact the import of products under HS 2519.90?
Major trade agreements can significantly impact the duty rates for products classified under HS 2519.90 by offering preferential (often 0.00%) duty treatment. For example, under the United States-Mexico-Canada Agreement (USMCA), magnesium oxide originating from Mexico or Canada would generally enter the United States duty-free, provided it meets the USMCA Rules of Origin. Similarly, if magnesium oxide classified under HS 2519.90 originates from a country that has a Free Trade Agreement (FTA) with the European Union (e.g., South Korea, Japan, Canada), it would typically be eligible for a 0.00% preferential duty rate upon import into the EU, provided it complies with the specific origin rules of that FTA. Importers must ensure that the goods meet the 'originating goods' criteria as defined in the respective agreement and that proper documentation (e.g., origin declaration) is provided to claim these benefits. Failure to meet origin requirements or provide correct documentation will result in the application of the MFN duty rate.