HS 281390 Other

The MFN (Most Favored Nation) import duty rates for HS 2813.90, which covers 'Other' non-specific disulfides and polysulfides, vary significantly by importing country. For example, as of current tariffs:

• United States (USITC HTSUS): The General MFN duty rate is 3.7% ad valorem.
• European Union (TARIC): The MFN duty rate is 5.30% ad valorem.
• United Kingdom (UK Trade Tariff): The MFN duty rate is 3.7% ad valorem.
• Canada (Canada Border Services Agency): The MFN duty rate is Free.

Importers should always verify the current rates through the official tariff databases of the destination country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) as rates can change.

HS 2813.90 is the residual subheading under heading 28.13, which specifically covers 'Sulphides of non-metals; commercial phosphorus trisulphide.' Products fall into 2813.90 ('Other') if they are sulphides of non-metals (excluding carbon disulphide, which has its own subheading 2813.10) and are not phosphorus trisulphide.

This 'Other' category typically includes less common or specific inorganic sulphides of non-metals not elsewhere specified in the earlier subheadings of 28.13. Examples could include certain silicon sulphides (e.g., SiS2) or boron sulphides (e.g., B2S3), provided they meet the chemical definition and are not explicitly classified elsewhere in the Harmonized System. Classification requires precise chemical identification to ensure the substance is indeed a sulphide of a non-metal and not covered by a more specific HS code.

Yes, preferential duty rates, often zero, are available for HS 2813.90 under various Free Trade Agreements (FTAs) and Generalized System of Preferences (GSP) schemes, provided the goods meet the respective Rules of Origin.

For example:

• United States: Goods originating from countries with FTAs like USMCA (Canada, Mexico), CAFTA-DR, KORUS, or GSP beneficiary countries (where applicable for this product) may enter duty-free. For instance, under USMCA, goods originating from Canada or Mexico are typically Free.
• European Union: Under agreements such as the EU-Japan EPA, EU-South Korea FTA, or GSP schemes, goods originating from partner countries can often benefit from 0.00% duty.
• United Kingdom: Similar to the EU, the UK has its own network of FTAs and GSP schemes (e.g., UK-Japan CEPA) that can grant 0.00% duty.

Importers must ensure they have the correct origin documentation (e.g., Certificate of Origin) to claim preferential treatment. It is crucial to consult the specific FTA text and origin rules for the importing country and the country of origin.

Standard import documentation is generally required for HS 2813.90, similar to most chemical imports. This typically includes:

1. Commercial Invoice: Detailing the seller, buyer, description of goods, quantity, unit price, total value, currency, and Incoterms.
2. Packing List: Providing details of the contents of each package, weight, and dimensions.
3. Bill of Lading or Air Waybill: The transport document.
4. Certificate of Origin: Essential if claiming preferential duty rates under an FTA or GSP scheme.
5. Safety Data Sheet (SDS/MSDS): While not always a customs entry requirement, an SDS is crucial for safe handling, transport, and regulatory compliance, especially for chemical substances, and may be requested by customs or other regulatory agencies (e.g., EPA in the US, ECHA in the EU) for verification purposes.
6. Customs Declaration: The official declaration submitted to the customs authority of the importing country.

Given that these are chemical products, importers should also be aware of any specific national chemical control regulations (e.g., TSCA in the US, REACH in the EU, K-REACH in Korea) that might require pre-market notification or registration, although these are typically separate from the customs clearance process itself.