HS 283321 Other sulphates
Quick Answer: HS code 2833.21, "Other sulphates," encompasses a range of inorganic chemical compounds characterized by the sulphate anion (SO4^2-) combined with various cations, excluding those specifically classified elsewhere (e.g., sodium sulphates in 2833.11). This heading typically covers sulphates of magnesium, aluminum, and other metals not provided for in more specific subheadings. Importers and exporters should note the varying duty rates: the UK applies a 4.00% ad valorem rate, while the EU's TARIC system shows 5.50%. The US Harmonized Tariff Schedule (HTSUS) presents a more complex picture, with a general rate of 20% but also offering significantly lower rates, including 3.7% or duty-free status under various preferential trade agreements (e.g., A, AU, BH, CL, KR, SG). Thorough classification and origin determination are crucial to leverage these preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2833210000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2833210000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2833210000 | 3.7% | Free (17 programs) | ["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 2833.21?
Imports of Other sulphates 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 283321 cover?
This subheading covers magnesium sulphate, commonly known as Epsom salts, which is a chemical compound with the formula MgSO₄. It is specifically enumerated within the Harmonized System (HS) under Heading 2833, which encompasses sulphates, alums, and peroxosulphates (persulphates). The WCO Harmonized System Explanatory Notes and official tariff schedules, such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC, confirm that this subheading is dedicated to magnesium sulphate in its various forms, provided it meets the purity requirements for Chapter 28 inorganic chemicals. It is widely used in agriculture, medicine, and industrial applications.
What falls outside HS 283321?
The following products are excluded from HS 283321: magnesium sulphate presented in measured doses or put up for retail sale as medicaments, which would typically fall under Chapter 30 (e.g., 3004). Similarly, magnesium sulphate mixed with other substances to form fertilizers or other preparations would be classified under Chapter 31 or other relevant chapters based on their composition and intended use, rather than as a single chemical compound. For instance, a blend of magnesium sulphate with other mineral salts for agricultural use would likely be classified under Heading 3105, as it constitutes a mixed fertilizer, illustrating a common boundary case.
What are common classification mistakes for HS 283321?
A common error is misclassifying magnesium sulphate when it is part of a mixture or preparation, rather than as a standalone chemical. Importers sometimes incorrectly apply HS 283321 to products where magnesium sulphate is merely an ingredient, overlooking General Interpretative Rule (GRI) 3(b), which prioritizes the essential character of a mixture. Another frequent mistake involves products put up in retail packaging for specific uses, such as bath salts or dietary supplements, which might be more appropriately classified under Chapter 33 (e.g., 3307 for perfumed bath salts) or Chapter 30, respectively, depending on their presentation and marketing claims, rather than as bulk inorganic chemicals.
How should importers classify products under HS 283321?
The correct procedure for classifying products under HS 283321 involves first confirming that the product is indeed pure magnesium sulphate (MgSO₄) and not a mixture or preparation. Importers and customs brokers should consult the WCO Explanatory Notes for Heading 2833 to ensure the chemical meets the specific criteria for inorganic chemicals of Chapter 28. If the product is in bulk form and meets the chemical definition, HS 283321 is appropriate. However, if it is presented in measured doses, mixed with other substances, or packaged for specific retail applications (e.g., as a medicament or cosmetic), a thorough review of Chapters 30, 31, or 33, applying GRIs 1, 3(a), or 3(b) as necessary, is crucial to avoid misclassification and potential penalties.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical Most Favored Nation (MFN) import duty rates for products classified under HS 2833.21 ('Other sulphates') in major markets, and what preferential tariff programs might apply?
The MFN (Most Favored Nation) import duty rates for HS 2833.21 can vary significantly by importing country. For example, the United States generally applies a 3.7% ad valorem duty rate under the Harmonized Tariff Schedule of the United States (HTSUS) for goods from non-preferential countries. The European Union's TARIC database may show rates such as 5.50% ad valorem, while other jurisdictions could have rates like 4.00% or even 20% ad valorem for specific types of 'other sulphates' or under particular trade policy conditions.
Importers should also investigate preferential tariff programs. For the U.S., goods from countries with which it has Free Trade Agreements (FTAs) often qualify for duty-free treatment (0% ad valorem) if the rules of origin are met. This includes agreements with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Similar preferential treatment may be available under the General System of Preferences (GSP) for eligible developing countries, or other specific trade programs. Always consult the official tariff schedule of the importing country (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff) for the most current and accurate rates and to verify eligibility for preferential treatment.
What are the key classification criteria for 'Other sulphates' under HS 2833.21, and how does it differentiate from other sulphate subheadings?
HS 2833.21 specifically covers 'Other sulphates,' meaning sulphates not elsewhere specified in subheadings 2833.11 through 2833.29. The primary classification criterion is the chemical composition: the product must be a sulphate (a salt of sulfuric acid) and not be one of the specific sulphates enumerated in other subheadings within 2833.20. For instance, 2833.22 covers 'Of magnesium,' 2833.27 covers 'Of barium,' and 2833.29 covers 'Other sulphates' that are specifically defined by their cation (e.g., nickel sulphates, cobalt sulphates).
Therefore, to classify a product under 2833.21, it must be a sulphate whose cation is not magnesium, barium, nickel, cobalt, or any other cation specifically listed in a more granular subheading under 2833.20. Importers should refer to the Explanatory Notes to the Harmonized System (WCO) for Chapter 28 and heading 28.33 for precise guidance on the scope and exclusions of these subheadings. A chemical analysis report or Certificate of Analysis (CoA) is often crucial to confirm the exact chemical identity and purity of the sulphate.
What specific documentation is typically required by customs authorities for the import of 'Other sulphates' under HS 2833.21, beyond standard shipping documents?
Beyond standard shipping documentation such as the commercial invoice, packing list, and bill of lading/air waybill, importers of 'Other sulphates' under HS 2833.21 may need to provide additional specific documents to customs authorities. A Certificate of Analysis (CoA) is frequently requested to verify the chemical composition, purity, and concentration of the sulphate, which is critical for accurate classification and regulatory compliance. A Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) is also commonly required, especially if the sulphate is classified as a hazardous material, to ensure compliance with health, safety, and environmental regulations.
If claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin or a declaration of origin from the exporter, attesting that the goods meet the specific rules of origin of that agreement, is mandatory. Depending on the specific sulphate and its intended use, permits or licenses from other government agencies (e.g., environmental protection agencies, health ministries) might be necessary, particularly for certain industrial chemicals or precursors. Importers should consult the specific import requirements of the destination country and any applicable chemical control regulations.
How do major trade agreements, such as the USMCA or EU FTAs, impact the import of 'Other sulphates' (HS 2833.21), and what are the implications for rules of origin?
Major trade agreements significantly impact the import of 'Other sulphates' (HS 2833.21) by potentially offering preferential duty rates, typically 0% ad valorem. For example, under the United States-Mexico-Canada Agreement (USMCA), 'Other sulphates' originating in Mexico or Canada and meeting the USMCA rules of origin would generally be eligible for duty-free entry into the U.S. Similarly, the European Union has numerous FTAs (e.g., with Korea, Japan, Canada) that could grant preferential treatment for HS 2833.21 if the goods originate in the partner country.
The implications for rules of origin are critical. To qualify for preferential treatment, the 'Other sulphates' must satisfy the specific origin criteria outlined in the respective trade agreement. These rules often involve a change in tariff classification (CTC) at the 4-digit or 6-digit level, a regional value content (RVC) requirement (a minimum percentage of the product's value originating in the FTA territory), or a combination thereof. For chemical products like sulphates, the rules might specify that the product must be 'wholly obtained' or undergo a specific chemical reaction or manufacturing process within the FTA territory using non-originating materials. Importers and exporters must meticulously document the origin of raw materials and manufacturing processes to substantiate claims for preferential tariff treatment, as customs authorities will scrutinize these claims.