HS 282560 Germanium oxides and zirconium dioxide

What products does HS 282560 cover?

This subheading covers germanium oxides and zirconium dioxide, as specified by the Harmonized System Nomenclature, specifically within Chapter 28, which encompasses inorganic chemicals. Germanium oxides include compounds such as germanium dioxide (GeO2), which is a white powder used in optics and as a catalyst. Zirconium dioxide (ZrO2), also known as zirconia, is a white crystalline oxide of zirconium, widely recognized for its high strength, hardness, and corrosion resistance, making it valuable in ceramics, dental materials, and oxygen sensors. The scope is precisely defined by the WCO HS Explanatory Notes for Heading 2825, and consistently reflected in national tariffs like the USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system.

What falls outside HS 282560?

The following products are excluded from HS 282560: germanium and zirconium in their uncombined elemental forms, which are classified under Chapter 28, specifically heading 2804 for germanium and heading 2805 for zirconium. Furthermore, certain compounds containing germanium or zirconium, but not specifically oxides, would also be excluded. For instance, zirconium carbides are classified under heading 2849, and germanium tellurides, if not specifically provided for elsewhere, would fall under other inorganic compounds. Articles made from zirconium dioxide, such as finished ceramic parts or dental prosthetics, are also excluded, as they are considered manufactured articles and are classified in later chapters based on their material composition and function.

What are common classification mistakes for HS 282560?

A common error is misclassifying mixtures containing germanium oxides or zirconium dioxide, particularly when these oxides are not the predominant or essential character-imparting component. Importers might incorrectly apply GRI 1, focusing solely on the presence of these oxides, without considering GRI 3(b) which addresses mixtures. For example, a ceramic paste primarily consisting of other materials but containing some zirconium dioxide might be erroneously classified here instead of under a heading for ceramic preparations. Another mistake involves classifying articles *made* of zirconium dioxide, such as zirconia dental crowns, under this subheading, rather than under their appropriate headings in Chapter 90 or other relevant chapters for finished goods, violating GRI 2(a) and GRI 6.

How should importers classify products under HS 282560?

The correct procedure for classifying products under HS 282560 involves several critical steps for importers and customs brokers. First, verify the chemical identity of the product to confirm it is indeed a germanium oxide or zirconium dioxide, using chemical analysis reports or manufacturer's specifications. Second, ensure the product is in its unmixed, uncompounded oxide form, not part of a mixture where another component imparts the essential character. Third, confirm it is not an article manufactured from these oxides, but rather the raw chemical substance itself. Always consult the WCO HS Explanatory Notes for Heading 2825 and cross-reference with the specific national tariff (e.g., HTSUS, EU TARIC, UK Trade Tariff) to ensure consistency and avoid discrepancies, applying General Interpretive Rules (GRI) 1 and 6 for precise subheading determination.