HS 280910 Diphosphorus pentaoxide
Quick Answer: HS code 280910 covers Diphosphorus pentaoxide (P2O5), also known as phosphorus pentoxide. This chemical compound is a powerful dehydrating agent and is primarily used in organic synthesis, as a desiccant, and in the production of phosphoric acid and other phosphorus compounds. For importers and exporters, understanding the varying duty rates is crucial. The UK Trade Tariff currently lists a 0.00% duty rate. The EU TARIC system applies a 5.50% ad valorem duty. In the United States, the Harmonized Tariff Schedule (HTSUS) shows a General duty rate of 25% ad valorem, with a "Free" rate often applicable under specific trade agreements or for certain countries of origin. Importers should verify eligibility for preferential rates to optimize costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2809100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2809100000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2809100000 | 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.
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How to Classify This HS Code?
What products does HS 280910 cover?
This subheading covers diphosphorus pentaoxide, also systematically known as phosphorus(V) oxide or phosphoric anhydride, which is a chemical compound with the empirical formula P₂O₅. It is a white, crystalline solid that is a powerful dehydrating agent and is primarily used in organic synthesis, as a desiccant, and in the production of phosphoric acids and phosphates. The WCO Harmonized System Nomenclature and official definitions from the USITC Harmonized Tariff Schedule (HTSUS) and EU TARIC clearly delineate this specific chemical compound under this 6-digit subheading, ensuring consistent global classification for this distinct inorganic oxide of phosphorus.
What falls outside HS 280910?
The following products are excluded from HS 280910: other oxides of phosphorus, such as phosphorus trioxide (P₂O₃), which would be classified under HS 2809.20 as "Phosphoric acid; polyphosphoric acids, whether or not chemically defined." Additionally, phosphoric acids themselves, whether orthophosphoric acid (H₃PO₄) or polyphosphoric acids, are explicitly covered by HS 2809.20, even though diphosphorus pentaoxide is their anhydride. Mixtures containing diphosphorus pentaoxide but not solely consisting of it, where the mixture's essential character is imparted by another component or function, would be classified elsewhere, potentially under Chapter 38 if they are prepared chemical products not elsewhere specified or included.
What are common classification mistakes for HS 280910?
A common error is misclassifying diphosphorus pentaoxide as phosphoric acid or polyphosphoric acids, which correctly fall under HS 2809.20. Importers sometimes overlook the precise chemical distinction between the anhydride and the acid forms, leading to incorrect tariff assignments. Another mistake involves classifying mixtures containing diphosphorus pentaoxide under this subheading when the mixture's essential character is not solely defined by the P₂O₅ content, violating General Interpretative Rule (GRI) 3(b). Accurate classification requires strict adherence to the chemical definition of diphosphorus pentaoxide as a distinct inorganic compound, separate from its derivatives or related acids.
How should importers classify products under HS 280910?
The correct procedure for classifying diphosphorus pentaoxide under HS 280910 involves verifying the chemical identity of the product against its empirical formula P₂O₅ and its common names like phosphorus(V) oxide or phosphoric anhydride. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer to confirm the chemical composition and purity. This documentation is crucial to demonstrate that the product is indeed diphosphorus pentaoxide and not a phosphoric acid or another oxide of phosphorus. Consulting the WCO Explanatory Notes for Chapter 28 and specific national tariff schedules (e.g., HTSUS, EU TARIC, UK Trade Tariff) for Heading 2809 provides authoritative guidance and ensures compliance with international and national customs regulations.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Diphosphorus pentaoxide (HS 2809.10) in key markets, and are there common preferential rates?
The MFN (Most Favored Nation) import duty rate for Diphosphorus pentaoxide (HS 2809.10) varies significantly by importing country. For instance, the United States generally applies a 'Free' (0.00%) MFN duty rate for this product, as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database also typically indicates a 0.00% ad valorem MFN duty rate. However, other countries may apply different rates, such as 5.50% or even 25% ad valorem. Importers should always verify the specific duty rate applicable to their destination country using the official tariff schedule (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff). Preferential duty rates, often 'Free' (0.00%), may be available under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes, provided the goods meet the respective Rules of Origin requirements. For example, imports into the EU from countries with an FTA might qualify for 0.00% duty with appropriate origin documentation like an EUR.1 certificate or an origin declaration.
What are the key classification criteria for Diphosphorus pentaoxide under HS 2809.10, and what distinguishes it from other phosphorus oxides?
Diphosphorus pentaoxide is specifically classified under HS 2809.10. The primary classification criterion is its precise chemical composition: P2O5. This subheading is dedicated solely to 'Diphosphorus pentaoxide'. It is crucial to distinguish it from other phosphorus oxides, such as phosphorus trioxide (P2O3), which would be classified elsewhere, typically within Chapter 28 based on its specific chemical identity. The WCO Explanatory Notes for Chapter 28 provide guidance that this chapter covers 'inorganic chemicals' of 'defined chemical composition'. For P2O5, its distinct molecular formula and chemical properties are the definitive factors for its placement in 2809.10. Customs authorities may require a Certificate of Analysis (CoA) or other chemical documentation to confirm the exact composition and purity, especially if there's any ambiguity regarding the product's identity.
What common trade agreements might offer preferential duty treatment for Diphosphorus pentaoxide (HS 2809.10), and what documentation is typically required?
Diphosphorus pentaoxide (HS 2809.10) can often benefit from preferential duty treatment under various trade agreements. For example, imports into the United States from countries party to agreements like USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or FTAs with countries such as Korea, Australia, or Chile, may qualify for a 0.00% duty rate. Similarly, within the European Union, imports from countries with an EU FTA (e.g., Japan, Vietnam, Canada) or GSP beneficiaries could also receive preferential rates. The essential documentation required to claim these preferential rates typically includes a valid Certificate of Origin (e.g., Form A for GSP, EUR.1 for certain EU FTAs, or an origin declaration/statement on invoice for many modern FTAs). Importers must ensure the goods meet the specific Rules of Origin criteria outlined in the respective trade agreement, which often involve criteria related to the 'wholly obtained' status or sufficient 'change in tariff heading' and/or 'regional value content'.
Are there any specific import documentation requirements, beyond standard customs declarations, for Diphosphorus pentaoxide (HS 2809.10) due to its chemical nature?
Beyond standard commercial invoices, packing lists, and bills of lading/air waybills, Diphosphorus pentaoxide (HS 2809.10) may require additional documentation due to its chemical nature and classification as a hazardous substance. Importers should be prepared to provide a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) to customs authorities, as this document provides crucial information on the chemical's properties, hazards, and safe handling procedures. While not always a direct customs requirement for entry, the SDS is essential for compliance with chemical control regulations (e.g., REACH in the EU, TSCA in the US) and for safe transportation. Depending on the purity and intended use, a Certificate of Analysis (CoA) may also be requested by customs to confirm the product's chemical identity and specifications, ensuring accurate classification and compliance with any product-specific regulations. Importers should also verify if any import permits or licenses are required by environmental or chemical regulatory agencies in the destination country prior to shipment.