HS 281820 Aluminium oxide, other than artificial corundum

What products does HS 281820 cover?

This subheading covers aluminium oxide (alumina) that is not artificial corundum. Specifically, it encompasses various forms of aluminium oxide, including calcined alumina, activated alumina, tabular alumina, and fused alumina, provided they do not meet the specific characteristics of artificial corundum, which is typically used as an abrasive due to its high purity and crystalline structure. The WCO Harmonized System Explanatory Notes for Heading 2818 clarify that this subheading includes aluminium oxide in its various industrial forms, such as those used in refractories, ceramics, catalysts, and as a raw material for aluminium production, distinguishing it from the abrasive-grade artificial corundum of subheading 281810, as further detailed in the USITC Harmonized Tariff Schedule and EU TARIC classifications.

What falls outside HS 281820?

The following products are excluded from HS 281820: artificial corundum, which is classified under HS 281810. Artificial corundum is a specific type of aluminium oxide characterized by its high purity (typically 99% or more Al2O3), large crystal size, and hardness, making it suitable for abrasive applications. For instance, fused aluminium oxide abrasive grains or sintered alumina abrasive grains are classified under 281810. Additionally, natural corundum, a naturally occurring mineral, is classified under Chapter 25 (e.g., 2513). Products where aluminium oxide is merely a component of a mixture or composite material, such as ceramic articles or refractory bricks, are also excluded and classified according to their principal function or material composition in other chapters.

What are common classification mistakes for HS 281820?

A common error is misclassifying artificial corundum, which belongs to HS 281810, into HS 281820. Importers often overlook the specific distinction based on purity, crystal structure, and intended use (abrasive vs. non-abrasive applications). Another mistake involves classifying highly purified or specially processed aluminium oxide that, despite its purity, is not primarily intended or structured for abrasive use, under 281810. This often stems from a misinterpretation of General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes. Furthermore, aluminium oxide incorporated into finished articles, such as catalyst supports or ceramic powders, should not be classified here but rather with the finished article, applying GRI 3(b) or 3(c) if it's a mixture or composite good.

How should importers classify products under HS 281820?

The correct procedure for classifying products under HS 281820 involves a thorough review of the product's technical specifications, including its chemical purity, physical form (e.g., powder, granular, activated), crystalline structure, and intended application. Importers and customs brokers must first determine if the product is aluminium oxide. Next, they must definitively ascertain that it is *not* artificial corundum, by verifying that it lacks the specific characteristics (high purity, large crystals, abrasive intent) that define artificial corundum under HS 281810, as outlined in the WCO Explanatory Notes. Consulting official tariff schedules like the USITC HTS or EU TARIC, and potentially seeking a binding ruling from the relevant customs authority, is highly recommended to ensure accurate classification and avoid potential penalties or delays.