HS 283510 Phosphinates (hypophosphites) and phosphonates (phosphites)
Quick Answer: HS 283510 covers phosphinates (also known as hypophosphites) and phosphonates (or phosphites), which are chemical compounds primarily used as reducing agents, stabilizers, and intermediates in various industrial applications, including plastics, pharmaceuticals, and water treatment. Importers and exporters should note the varying duty rates globally. In the UK, the Most Favoured Nation (MFN) duty rate is generally 4.00% ad valorem. The EU applies an MFN rate of 5.50% ad valorem. For the United States, the MFN duty rate can vary significantly, with some subheadings at 25% or 3.1% ad valorem, while many preferential programs (e.g., under A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) allow for duty-free entry. Careful classification to the 8-digit or 10-digit level is crucial to determine the exact applicable rate and leverage potential trade agreements.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2835100010 | 4.00 % | — | — |
| 2835100030 | 4.00 % | — | — |
| 2835100090 | 4.00 % | — | — |
| 2835100000 | 4.00 % | — | — |
| 2835100020 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2835100000 | 5.50 % | — | — |
| 2835100010 | 5.50 % | — | — |
| 2835100020 | 5.50 % | — | — |
| 2835100030 | 5.50 % | — | — |
| 2835100040 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2835100000 | 3.1% | 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 2835.10?
Imports of Phosphinates (hypophosphites) and phosphonates (phosphites) 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 283510 cover?
This subheading covers phosphinates (hypophosphites) and phosphonates (phosphites), which are salts of phosphinic acid (H3PO2) and phosphonic acid (H3PO3), respectively. These are inorganic chemical compounds falling under Heading 2835, which encompasses phosphinates, phosphonates, phosphates, and polyphosphates. According to the Harmonized System Explanatory Notes (HSENs) for Heading 2835, these specific salts are precisely defined by their chemical structure and parent acids. Examples include sodium hypophosphite (a phosphinate) and triphenyl phosphite (a phosphonate), provided they meet the inorganic criteria of Chapter 28. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with this WCO definition, ensuring consistent global classification for these specific chemical salts.
What falls outside HS 283510?
The following products are excluded from HS 283510: phosphates and polyphosphates, which are classified under HS 2835.20 and HS 2835.39, respectively, as they are salts of phosphoric acid. Furthermore, organic derivatives of phosphinic or phosphonic acids, where the phosphorus is directly bonded to a carbon atom, are generally excluded from Chapter 28 and typically fall into Chapter 29 as organic chemicals. For instance, organic phosphites like triethyl phosphite, if considered purely organic, would be classified under HS 2920.90. Similarly, phosphinic acid (H3PO2) and phosphonic acid (H3PO3) themselves are classified under HS 2811.19 as other inorganic acids, not as their salts. It is crucial to distinguish between the acids and their corresponding salts for accurate classification.
What are common classification mistakes for HS 283510?
A common error is misclassifying phosphates or polyphosphates as phosphinates or phosphonates, leading to incorrect duty rates and compliance issues. This often occurs due to a lack of precise chemical identification, as all are phosphorus-containing salts. Another frequent mistake involves classifying the parent acids (phosphinic or phosphonic acid) under this subheading instead of HS 2811.19. Furthermore, organic phosphites or phosphonates, which belong in Chapter 29, are sometimes incorrectly placed in HS 283510, violating General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and section or chapter notes. Careful review of chemical structure and composition is essential to avoid these common pitfalls.
How should importers classify products under HS 283510?
The correct procedure for classifying products under HS 283510 involves a thorough chemical analysis to confirm the product is indeed a phosphinate (hypophosphite) or a phosphonate (phosphite) and that it is an inorganic compound. Importers and customs brokers should obtain a detailed Certificate of Analysis (CoA) or Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name, CAS number, and molecular structure. This documentation should explicitly confirm the product is a salt of phosphinic acid or phosphonic acid, and not phosphoric acid or an organic derivative. Reference to the WCO HS Explanatory Notes for Heading 2835, along with the specific wording of the HTSUS or TARIC subheading 283510, is critical to ensure compliance with GRI 1 and avoid misclassification. Consulting with a customs expert for complex cases is also advisable.
Which HS Codes Are Related?
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FAQ
What are the Most Favored Nation (MFN) import duty rates for HS 2835.10 (Phosphinates and Phosphonates) in key markets?
The MFN (Most Favored Nation) import duty rates for products classified under HS 2835.10 'Phosphinates (hypophosphites) and phosphonates (phosphites)' vary by importing country. For example, the United States applies a general MFN duty rate of 3.1% ad valorem. The European Union's TARIC database indicates a common MFN duty rate of 5.50% ad valorem for most imports into the EU. The United Kingdom Global Tariff also lists a duty rate of 5.50% ad valorem. Importers should always verify the current applicable rate with the official customs tariff of the destination country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff).
Are there any preferential duty rates available for HS 2835.10 under common trade agreements?
Yes, preferential duty rates, including 'Free' (0% ad valorem), are available for HS 2835.10 under various trade agreements, depending on the country of origin and destination. For instance, imports into the United States from countries party to agreements such as the Australia Free Trade Agreement (AU), Bahrain Free Trade Agreement (BH), Chile Free Trade Agreement (CL), Colombia Free Trade Agreement (CO), Israel Free Trade Agreement (IL), Jordan Free Trade Agreement (JO), Korea Free Trade Agreement (KR), Morocco Free Trade Agreement (MA), Oman Free Trade Agreement (OM), Panama Free Trade Agreement (PA), Peru Free Trade Agreement (PE), and Singapore Free Trade Agreement (SG) may qualify for duty-free treatment. Importers must ensure they meet the Rules of Origin requirements of the respective agreement and provide proper documentation, such as a Certificate of Origin, to claim preferential treatment.
What are the key classification criteria for distinguishing between phosphinates and phosphonates under HS 2835.10?
HS 2835.10 specifically covers 'Phosphinates (hypophosphites) and phosphonates (phosphites)'. The primary classification criterion is the chemical structure and oxidation state of the phosphorus atom. Phosphinates are salts of phosphinic acid (H3PO2), also known as hypophosphites, where phosphorus has an oxidation state of +1. Phosphonates are salts of phosphonic acid (H3PO3), also known as phosphites, where phosphorus has an oxidation state of +3. Accurate chemical identification, typically through laboratory analysis or detailed product specifications (e.g., CAS numbers, chemical formulas, manufacturing process descriptions), is crucial for correct classification. Customs authorities may request technical data sheets or safety data sheets (SDS) to verify the exact chemical composition.
What documentation is typically required for importing products classified under HS 2835.10?
Standard import documentation for HS 2835.10 includes a commercial invoice, packing list, bill of lading or air waybill, and a customs declaration. For chemical products like phosphinates and phosphonates, additional documentation is often required to ensure compliance with chemical regulations and for safety purposes. This may include: 1. Safety Data Sheets (SDS) or Material Safety Data Sheets (MSDS) providing information on hazards, handling, and composition. 2. Certificates of Analysis (CoA) confirming the purity and specifications of the chemical. 3. If claiming preferential duty rates, a valid Certificate of Origin or origin declaration. 4. Compliance with any specific national chemical import regulations, such as REACH in the EU or TSCA in the US, which might require registration or notification. Importers should consult their customs broker and the relevant national chemical regulatory bodies for specific requirements.