HS 283421 Nitrates
Quick Answer: HS Code 2834.21 specifically covers Potassium Nitrate, a crucial inorganic chemical with diverse applications. This subheading falls under the broader category of "Nitrates" (2834.20). Potassium Nitrate is widely used in agriculture as a fertilizer, in pyrotechnics, and in the production of glass and ceramics. Importers and exporters should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes a 5.50% ad valorem rate. For the United States, Potassium Nitrate is classified as "Free" of duty. Understanding these specific rates and the product's end-use is vital for accurate customs declarations and trade compliance, particularly given its dual-use potential in certain applications.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2834210000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2834210000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2834210000 | Free | — | ["t"] |
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 283421 cover?
This subheading covers potassium nitrate, a chemical compound with the formula KNO₃, specifically within the broader category of nitrates under Heading 2834. The World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes for Heading 2834 clarify that this heading encompasses nitrates and nitrites, with subheading 2834.21 specifically delineating potassium nitrate. This product is typically encountered as a white crystalline solid and is widely used in fertilizers, pyrotechnics, and as a food preservative. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this definition, ensuring consistent global classification for this specific chemical compound.
What falls outside HS 283421?
The following products are excluded from HS 283421: other nitrates and nitrites, which are classified in other subheadings under Heading 2834. For instance, ammonium nitrate, a common fertilizer, is classified under HS 2834.29. Similarly, sodium nitrate falls under HS 2834.29. Mixtures containing potassium nitrate, if they constitute preparations for specific uses (e.g., certain fertilizer mixtures), may be classified elsewhere, potentially in Chapter 31 if they meet the criteria for fertilizers, or in other chapters depending on their primary function and composition, as per General Interpretative Rule (GRI) 3(b).
What are common classification mistakes for HS 283421?
A common error is misclassifying other types of nitrates, such as ammonium nitrate or sodium nitrate, under HS 283421, which is exclusively for potassium nitrate. This mistake often arises from a superficial understanding of the "Nitrates" heading without scrutinizing the specific subheading breakdown. Another frequent error involves classifying mixtures containing potassium nitrate directly under 283421 when the mixture's primary character or intended use dictates classification elsewhere, particularly if it forms a preparation for a specific purpose. Importers must apply General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, before proceeding to subsequent rules.
How should importers classify products under HS 283421?
The correct procedure for classifying products under HS 283421 involves first confirming that the product is indeed potassium nitrate (KNO₃) and not another nitrate or a mixture. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer to verify the chemical composition and purity. This documentation is crucial for demonstrating that the product is specifically potassium nitrate. Subsequently, reference the WCO HS Explanatory Notes for Heading 2834 and subheading 2834.21, along with the specific national tariff schedules (e.g., USITC HTS or EU TARIC), to ensure alignment. If there is any doubt regarding mixtures, apply General Interpretative Rule 3 to determine the most appropriate heading based on essential character or specific use.
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FAQ
What are the typical Most Favored Nation (MFN) duty rates for goods classified under HS 2834.21 (Potassium nitrate) in major markets?
The MFN duty rates for HS 2834.21 can vary significantly by importing country. For instance, the United States generally applies a duty rate of 4.0% ad valorem. The European Union's TARIC database indicates a duty rate of 5.5% ad valorem for many MFN origins. The United Kingdom Global Tariff also lists a 5.5% ad valorem rate. It is crucial for importers to verify the specific MFN duty rate applicable in their destination country using official tariff databases like the USITC Tariff Database, EU TARIC, or the UK Trade Tariff.
Are there any preferential duty rates available for potassium nitrate (HS 2834.21) under common trade agreements?
Yes, preferential duty rates, including 'Free' rates, are often available for HS 2834.21 under various free trade agreements (FTAs) and preferential trade programs. For example, imports into the United States from countries party to agreements like USMCA (United States-Mexico-Canada Agreement) or certain Generalized System of Preferences (GSP) beneficiary countries may qualify for duty-free treatment, provided all rules of origin are met. Similarly, the EU and UK have extensive networks of FTAs (e.g., with Canada, Japan, South Korea) that can grant duty-free access. Importers should consult the specific trade agreement's rules of origin and ensure proper documentation, such as a certificate of origin, is obtained to claim preferential treatment.
What are the key classification criteria for distinguishing potassium nitrate under HS 2834.21 from other nitrates or chemical compounds?
HS 2834.21 specifically covers 'Potassium nitrate'. The primary classification criterion is the chemical identity of the substance. It must be potassium nitrate (KNO3). This distinguishes it from other nitrates, such as sodium nitrate (HS 2834.29.10) or ammonium nitrate (HS 3102.30), which fall under different subheadings or even different chapters due to their primary use (e.g., fertilizers in Chapter 31). Customs authorities will typically require chemical analysis reports, safety data sheets (SDS), or certificates of analysis to confirm the exact chemical composition and purity, especially if there is any ambiguity.
What documentation is typically required for importing potassium nitrate (HS 2834.21), beyond standard customs entry documents?
In addition to standard import documentation such as the commercial invoice, packing list, and bill of lading/air waybill, importers of potassium nitrate (HS 2834.21) may face specific regulatory requirements due to its nature as an oxidizer and its potential use in fertilizers or explosives. Depending on the country, this could include: 1) Safety Data Sheets (SDS) for hazardous material identification. 2) Import permits or licenses from relevant chemical or agricultural authorities. 3) Certificates of Analysis (CoA) to confirm purity and composition. 4) Compliance with specific packaging, labeling, and transportation regulations for dangerous goods (e.g., IMDG Code for sea transport, IATA DGR for air transport). Importers should consult the specific regulations of the importing country and their freight forwarder.