HS 281520 Potassium hydroxide (caustic potash)
Quick Answer: HS code 281520 covers Potassium hydroxide, commonly known as caustic potash. This inorganic chemical compound is a strong base, widely used in the production of soft soaps, detergents, fertilizers, and various industrial processes like chemical synthesis and pH regulation. Importers and exporters should note the varying duty rates across major jurisdictions. For instance, the UK applies a 4.00% ad valorem duty, while the EU's TARIC system shows a 5.50% ad valorem rate. In the United States, rates vary, including a specific duty of 2.2¢/kg for certain forms, with other classifications being duty-free. Due to its corrosive nature, proper handling, packaging, and compliance with chemical safety regulations are crucial for trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2815200000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2815200000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 28152000 | Free | — | — |
| 2815200050 | — | — | ["kg"] |
| 2815200090 | — | — | ["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 281520 cover?
This subheading covers potassium hydroxide, commonly known as caustic potash, in its various forms, including solid flakes, pellets, or solutions. As defined by the Harmonized System Nomenclature (WCO) and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC, this classification specifically applies to chemically pure potassium hydroxide (KOH). It is an inorganic base primarily used in the production of soft soaps, detergents, fertilizers, and as an electrolyte in alkaline batteries. Its classification here is based on its distinct chemical identity as an inorganic base of potassium.
What falls outside HS 281520?
The following products are excluded from HS 281520: mixtures containing potassium hydroxide where other components impart the essential character, which would typically be classified under other headings based on the predominant substance or function. For instance, prepared cleaning preparations containing potassium hydroxide are generally classified in Chapter 34 (e.g., 3402 for organic surface-active agents or 3405 for polishes and creams). Similarly, potassium hydroxide incorporated into specific chemical preparations for particular uses, such as laboratory reagents or photographic chemicals, may fall under Chapter 38 if they constitute a prepared product not elsewhere specified or included.
What are common classification mistakes for HS 281520?
A common error is misclassifying potassium hydroxide when it is part of a mixture or solution, particularly if the concentration is low or if other ingredients significantly alter its primary function. Importers sometimes incorrectly classify solutions of potassium hydroxide under headings for prepared chemical products (e.g., Chapter 38) if they are not careful to apply General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and section or chapter notes. Pure potassium hydroxide, even in aqueous solution, remains classified under 281520, provided the solution does not constitute a prepared product with a specific use elsewhere in the nomenclature.
How should importers classify products under HS 281520?
The correct procedure for classifying products under HS 281520 involves verifying that the product is indeed pure potassium hydroxide (KOH) or an aqueous solution thereof, without other components that would change its essential character. Importers and customs brokers should consult the product's chemical analysis certificate or safety data sheet (SDS) to confirm its chemical identity and purity. Applying GRI 1, the product must meet the specific description of "Potassium hydroxide (caustic potash)" as provided in Heading 2815. If the product is a mixture, further analysis under GRI 3 (e.g., essential character) may be necessary to determine the correct classification outside of 281520.
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FAQ
What is the Most Favored Nation (MFN) import duty rate for Potassium Hydroxide (HS 2815.20) in key markets, and are there any significant variations?
The MFN import duty rate for Potassium Hydroxide (caustic potash) under HS 2815.20 varies by importing country. For instance, the United States generally applies a 'Free' duty rate for MFN imports of 2815.20.90 (other potassium hydroxide) as per the Harmonized Tariff Schedule of the United States (HTSUS). The European Union's TARIC database indicates a common customs tariff of 'Free' for goods under CN code 2815 20 00. However, some countries may apply ad valorem rates, for example, certain developing nations might have MFN rates in the range of 4.00% to 5.50%. 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) to ensure accuracy.
Are there any preferential duty rates available for Potassium Hydroxide (HS 2815.20) under common Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) schemes?
Yes, preferential duty rates are frequently available for Potassium Hydroxide (HS 2815.20) under various Free Trade Agreements (FTAs) and Generalized System of Preferences (GSP) schemes. For example, imports into the United States from countries party to FTAs like USMCA (Mexico, Canada), CAFTA-DR (Central America, Dominican Republic), or originating from GSP beneficiary countries may qualify for duty-free treatment, provided all rules of origin requirements are met. Similarly, the EU has numerous FTAs (e.g., with Japan, Korea, Canada) and GSP arrangements that can grant preferential duty rates, often 'Free'. Importers must ensure they have the correct origin documentation, such as a Certificate of Origin, to claim these preferential tariffs. Consult the specific FTA text or GSP regulations for the exporting and importing countries.
What are the key classification criteria for Potassium Hydroxide under HS 2815.20, and how is it distinguished from other inorganic bases?
The classification of Potassium Hydroxide falls under HS 2815.20 as 'Potassium hydroxide (caustic potash)'. The primary criterion for this classification is the chemical identity of the substance: it must be potassium hydroxide (KOH). This heading specifically covers the inorganic base itself, regardless of its concentration or physical form (e.g., solid flakes, pellets, or aqueous solution). It is distinguished from other inorganic bases, such as sodium hydroxide (caustic soda), which is classified under HS 2815.11 (solid) or 2815.12 (in aqueous solution), by its specific chemical composition (potassium vs. sodium). The World Customs Organization's Explanatory Notes to Chapter 28 provide further guidance, emphasizing that the chemical name 'potassium hydroxide' is the definitive factor for classification here.
What specific documentation is typically required for the import of Potassium Hydroxide (HS 2815.20), beyond standard customs paperwork?
Beyond standard customs documentation such as the commercial invoice, packing list, and bill of lading/air waybill, the import of Potassium Hydroxide (HS 2815.20) may require additional documentation due to its chemical nature. A Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is almost universally required by regulatory bodies (e.g., OSHA in the US, ECHA in the EU) to provide information on potential hazards, safe handling, and emergency procedures. Depending on the end-use and concentration, specific chemical import permits or registrations might be necessary in certain jurisdictions. For claiming preferential duty rates under FTAs or GSP, a valid Certificate of Origin (e.g., EUR.1, NAFTA/USMCA Certificate, or self-certification by the exporter) is crucial. Importers should consult their customs broker and the relevant national chemical control regulations for a comprehensive list of requirements.