HS 281810 Artificial corundum, whether or not chemically defined
Quick Answer: HS code 281810 covers artificial corundum, which is synthetically produced aluminum oxide (Al2O3). This includes both chemically pure forms and those with impurities, often used as an abrasive, refractory material, or for manufacturing synthetic gemstones. For importers and exporters, understanding the specific application is crucial for accurate sub-classification. Key duty rates vary: The UK applies a 4.00% ad valorem duty on most lines, while the EU generally imposes a 5.20% ad valorem rate. In the US, many lines are duty-free, though some specific forms can incur a 4.1% ad valorem duty. Importers should verify the exact sub-heading for their product to confirm the applicable rate and any potential trade agreements or preferential tariffs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2818101100 | 4.00 % | — | — |
| 2818101120 | 4.00 % | — | — |
| 2818101140 | 4.00 % | — | — |
| 2818100000 | — | — | — |
| 2818101110 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2818100000 | 5.20 % | — | — |
| 2818101100 | 5.20 % | — | — |
| 2818101110 | 5.20 % | — | — |
| 2818101120 | 5.20 % | — | — |
| 2818101130 | 5.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2818101000 | Free | — | ["t"] |
| 2818102090 | — | — | ["kg"] |
| 281810 | — | — | — |
| 28181020 | 1.3% | Free (17 programs) | — |
| 2818102010 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2818.10?
Imports of Artificial corundum, whether or not chemically defined may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 281810 cover?
This subheading covers artificial corundum, whether or not chemically defined, which is a synthetic form of aluminum oxide (Al₂O₃) produced through various industrial processes, such as the fusion of bauxite. The WCO Harmonized System Explanatory Notes for Heading 2818 clarify that "artificial corundum" refers to the product obtained by fusing alumina or bauxite, distinguishing it from natural corundum. This includes fused alumina in various forms, such as grains, powders, or larger pieces, primarily used for abrasive applications, refractories, and ceramics. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this definition, encompassing all forms of synthetic corundum that meet the chemical and physical characteristics of this industrially produced material.
What falls outside HS 281810?
The following products are excluded from HS 281810: natural corundum, which is classified under Heading 7103 (precious or semi-precious stones, unworked or simply sawn or roughly shaped), specifically subheading 7103.99. Also excluded are synthetic gemstones, such as synthetic rubies or sapphires, even though they are chemically identical to corundum, as these are specifically provided for under Heading 7104 (synthetic or reconstructed precious or semi-precious stones). Furthermore, activated alumina, which is a specific form of aluminum oxide used as a desiccant or catalyst, is typically classified under Heading 2818.90 as "other artificial corundum" or, depending on its specific properties and use, potentially under Heading 2818.90. Other forms of aluminum oxide not meeting the definition of artificial corundum are also excluded.
What are common classification mistakes for HS 281810?
A common error is confusing artificial corundum with natural corundum or synthetic gemstones, leading to misclassification under Chapters 71. Importers sometimes fail to distinguish between industrial-grade artificial corundum and high-purity synthetic corundum intended for gemological purposes, which are classified under Heading 7104. Another frequent mistake involves misclassifying activated alumina, which, despite being aluminum oxide, has distinct properties and uses that typically place it outside 2818.10, often under 2818.90 or even other headings depending on its specific function. Adherence to General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors, ensuring the product's specific characteristics and intended use are accurately considered.
How should importers classify products under HS 281810?
The correct procedure for classifying products under HS 281810 involves first verifying that the product is indeed artificial (synthetic) corundum, meaning industrially produced aluminum oxide, and not natural corundum or a synthetic gemstone. Importers and customs brokers should consult the WCO Harmonized System Explanatory Notes for Heading 2818 to confirm the scope and definition. Next, review the product's chemical composition and physical form (e.g., grains, powder, fused blocks) to ensure it aligns with the "artificial corundum" description. If the product is a form of aluminum oxide but has been chemically treated or processed for specific applications like desiccation or catalysis, it may fall under 2818.90 or another more specific heading. Always cross-reference with the USITC HTS or EU TARIC for any specific national or regional interpretative notes or rulings, and maintain detailed product specifications and manufacturing process documentation to support the classification decision.
Which HS Codes Are Related?
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FAQ
What is 'artificial corundum' under HS 2818.10 and how is it distinguished from natural corundum?
Harmonized System (HS) subheading 2818.10 specifically covers 'Artificial corundum, whether or not chemically defined.' Artificial corundum is a synthetic material, typically aluminum oxide (Al2O3), produced through industrial processes such as the Verneuil process or fusion methods. It possesses the same chemical composition and crystal structure as natural corundum but is manufactured rather than mined. The key distinction for classification purposes is its origin: manufactured (artificial) versus naturally occurring. Natural corundum, including varieties like ruby and sapphire, is classified elsewhere, generally in Chapter 71 if gem-quality, or other headings depending on its form and use if not gem-quality. For classification under 2818.10, the product must be the result of a synthetic manufacturing process.
What are the typical Most Favored Nation (MFN) duty rates for artificial corundum (HS 2818.10) in major markets, and are there any significant variations?
The MFN (Most Favored Nation) duty rates for artificial corundum (HS 2818.10) can vary by importing country. For example, the United States applies an MFN duty rate of 4.1% ad valorem (USITC HTSUS 2818.10.00.00). The European Union (EU TARIC) generally applies an MFN duty rate of 5.20% ad valorem. The United Kingdom Trade Tariff also lists a 5.20% ad valorem MFN duty. Other countries, such as Canada, may apply a 4.0% ad valorem MFN duty. It is crucial for importers to verify the exact duty rate applicable in the specific country of importation using their official customs tariff database, as rates are subject to change and can differ based on the specific statistical subdivision.
Which free trade agreements (FTAs) commonly offer preferential duty treatment for artificial corundum (HS 2818.10), and what are the general requirements to claim these benefits?
Many free trade agreements (FTAs) offer preferential duty treatment, often resulting in a 'Free' duty rate, for artificial corundum (HS 2818.10) provided the goods meet the agreement's Rules of Origin (ROO). For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying artificial corundum originating in Mexico or Canada would typically enter the U.S. duty-free. Similarly, the EU has numerous FTAs (e.g., with South Korea, Japan, Canada) that could grant preferential treatment. To claim preferential duty rates, importers must ensure the product satisfies the specific ROO of the applicable FTA, which often involves criteria such as 'wholly obtained' or 'change in tariff classification' (CTC) requirements. Proper documentation, including a Certificate of Origin or an origin declaration, is essential to substantiate the claim. Importers should consult the specific FTA text and their customs broker for detailed guidance on origin criteria and documentation.
What specific documentation is typically required by customs authorities for the importation of artificial corundum under HS 2818.10?
For the importation of artificial corundum under HS 2818.10, standard customs documentation is generally required. This typically includes a commercial invoice detailing the goods, value, and parties involved; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a Free Trade Agreement (FTA), a valid Certificate of Origin or an origin declaration compliant with the specific FTA's requirements is mandatory. While not always required, a Certificate of Analysis (COA) or a manufacturer's declaration confirming the product is artificial corundum (synthetic aluminum oxide) may be beneficial or requested by customs to verify classification, especially if there is any ambiguity regarding its nature or origin. Importers should always confirm specific requirements with the customs authority of the importing country or their customs broker.