HS 280450 Boron; tellurium

The MFN (Most Favored Nation) import duty rates for HS 2804.50 can vary significantly by importing country. For example, the United States generally applies a 'Free' duty rate for products classified under 2804.50.90 (Other boron; tellurium) according to the USITC Harmonized Tariff Schedule. The European Union's TARIC database shows a common MFN duty rate of 'Free' for HS 2804.50.00. However, other countries may impose duties. Importers should always consult the specific tariff schedule of the destination country, such as the UK Trade Tariff, to verify the exact MFN duty applicable at the time of import.

Yes, preferential duty rates, often 'Free', are frequently available for HS 2804.50 under various free trade agreements (FTAs) and preferential trade programs. For instance, imports into the United States from countries party to agreements like USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America FTA), or Generalized System of Preferences (GSP) eligible countries may qualify for duty-free treatment, provided all rules of origin requirements are met. Similarly, the EU applies preferential rates under its extensive network of FTAs. Importers must ensure they have the correct documentation, such as a certificate of origin, to claim these preferential rates.

HS 2804.50 specifically covers 'Boron; tellurium'. The classification hinges on the chemical identity of the substance. 'Boron' refers to the chemical element with atomic number 5 (B), typically in its elemental form. 'Tellurium' refers to the chemical element with atomic number 52 (Te), also in its elemental form. This heading does not include compounds of boron or tellurium, which would fall under other headings in Chapter 28 or 29 depending on their chemical structure. For instance, boron oxides (e.g., boron trioxide) are classified under HS 2810.00. Importers must provide clear product descriptions and, if necessary, chemical analysis reports to confirm the elemental nature of the product for accurate classification under 2804.50.

Standard import documentation for HS 2804.50 includes a commercial invoice, packing list, and bill of lading or air waybill. If claiming preferential duty rates under a free trade agreement, a valid Certificate of Origin (e.g., USMCA Certificate of Origin, EUR.1 movement certificate for EU FTAs) is mandatory. Depending on the purity, form, and intended use of the boron or tellurium, additional regulatory documentation might be required. For example, if the substance is considered hazardous, a Safety Data Sheet (SDS) may be necessary, and compliance with specific chemical control regulations (e.g., TSCA in the US, REACH in the EU) could apply. Importers should verify all specific requirements with the customs authority of the importing country.

While elemental boron and tellurium under HS 2804.50 are not typically subject to widespread specific trade restrictions like certain dual-use goods or controlled substances, importers should be aware of potential end-use controls or export licensing requirements in the country of export. For example, high-purity boron or specific isotopes of boron can have applications in nuclear technology, which may trigger export controls under regimes like the Nuclear Suppliers Group (NSG) if the material meets certain purity or isotopic enrichment thresholds. Tellurium, while less restricted, can also have specialized uses. Importers should always conduct due diligence on the origin and intended use of these materials and consult relevant national export control lists and international non-proliferation treaties.