HS 283524 Of potassium

Quick Answer: HS code 2835.24, "Of potassium," specifically covers potassium phosphates, which are inorganic chemical compounds containing potassium and phosphate. These are widely used in fertilizers, food additives, and industrial applications. Importers and customs brokers should note the varying duty rates: the UK applies a 4.00% ad valorem duty, while the EU imposes 5.50%. The US tariff schedule shows a range, including 25% and 3.1%, with many products eligible for duty-free treatment under various Free Trade Agreements (FTAs) such as those with Australia, Korea, and Singapore. Verifying product-specific classification and origin is crucial to leverage these preferential rates, as outlined in the USITC Harmonized Tariff Schedule.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2835240000 4.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2835240000 5.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2835240000 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 2835.24?

Imports of Of potassium 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 283524 cover?

This subheading covers dipotassium orthophosphate, also known as potassium phosphate dibasic, which is a salt of phosphoric acid and potassium. Specifically, it falls under Heading 2835, which encompasses phosphinates, phosphonates, phosphates, and polyphosphates. The "of potassium" designation in 2835.24.00 refers to the potassium salt of orthophosphoric acid, where two hydrogen atoms of orthophosphoric acid (H3PO4) have been replaced by potassium. This is consistent with the World Customs Organization (WCO) Harmonized System Explanatory Notes for Chapter 28 and is reflected in the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system for this specific chemical compound.

What falls outside HS 283524?

The following products are excluded from HS 283524: monopotassium orthophosphate (potassium dihydrogen phosphate), which is classified under HS 2835.22.00 as "Of monopotassium," and tripotassium orthophosphate (potassium phosphate tribasic), which falls under HS 2835.29.00 as "Other." Additionally, polyphosphates of potassium, such as potassium pyrophosphate or potassium tripolyphosphate, are excluded from this subheading and are typically classified under HS 2835.39.00 as "Other polyphosphates." Mixtures containing dipotassium orthophosphate but formulated for specific uses, such as fertilizers (Chapter 31) or medicaments (Chapter 30), would also be excluded based on their primary function and composition, following General Interpretative Rule 3(b).

What are common classification mistakes for HS 283524?

A common error is confusing dipotassium orthophosphate with other potassium phosphates, particularly monopotassium orthophosphate (2835.22.00) or tripotassium orthophosphate (2835.29.00). This often stems from an incomplete understanding of the chemical nomenclature and the specific "of potassium" distinctions within Heading 2835. Misclassification can also occur when importers fail to correctly identify the degree of substitution of hydrogen atoms in orthophosphoric acid by potassium. Another mistake is classifying mixtures containing dipotassium orthophosphate solely under 2835.24.00 when the mixture's character is imparted by other components or its intended use, potentially leading to classification under a different chapter, as per General Interpretative Rule 3(b).

How should importers classify products under HS 283524?

The correct procedure for classifying products under HS 283524 involves verifying the precise chemical identity of the potassium phosphate. Importers and customs brokers must confirm that the product is specifically dipotassium orthophosphate (K2HPO4), not monopotassium or tripotassium orthophosphate, by reviewing chemical specifications, safety data sheets (SDS), and certificates of analysis. Reference should be made to the WCO Harmonized System Explanatory Notes for Heading 2835, which provide detailed guidance on the scope of phosphates. For US imports, consult the USITC HTS, which lists a duty rate of 3.5% ad valorem for 2835.24.00 in the General column. For EU imports, the TARIC system should be consulted, which typically shows a duty rate of 5.5% ad valorem for this subheading. Always ensure the product's primary function is as a chemical compound and not a preparation for a specific industry, which could alter its classification.

Which HS Codes Are Related?

HS 283525 HS 283522 HS 283640 HS 283526 HS 283531 HS 283110

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the Most Favored Nation (MFN) import duty rate for HS 2835.24 'Of potassium' in the United States, and how do preferential rates apply?

The Most Favored Nation (MFN) import duty rate for Harmonized System (HS) subheading 2835.24 in the United States is 3.1% ad valorem, as per the Harmonized Tariff Schedule of the United States (HTSUS). However, many countries are eligible for preferential duty treatment, resulting in a 'Free' rate. This includes imports from countries under agreements such as the Generalized System of Preferences (GSP) for eligible developing countries, and various Free Trade Agreements (FTAs) with partners like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others. Importers should verify the specific country of origin and applicable trade agreement to claim preferential duty rates, often requiring a Certificate of Origin or similar documentation.

What are the key classification criteria for products under HS 2835.24, specifically 'Of potassium'?

HS 2835.24 specifically covers 'Phosphinates, phosphonates and phosphates; polyphosphates, whether or not chemically defined. — Phosphates: — Of potassium'. The primary classification criterion is the chemical composition: the product must be a phosphate and the cation must be potassium. This subheading typically includes compounds such as monopotassium phosphate (MKP), dipotassium phosphate (DKP), and tripotassium phosphate (TKP), as well as various potassium polyphosphates. Importers must ensure that the chemical name and formula on product specifications or Safety Data Sheets (SDS) clearly identify the substance as a potassium phosphate or polyphosphate to correctly classify it under this subheading. Purity levels and specific grades (e.g., food grade, technical grade) do not alter the basic chemical classification but may be relevant for other regulatory compliance.

What documentation is typically required for importing goods classified under HS 2835.24 to claim preferential duty rates?

To claim preferential duty rates for goods classified under HS 2835.24, importers typically need to provide specific documentation to customs authorities at the time of entry. The most common document is a Certificate of Origin (CO), which attests to the country where the goods were wholly obtained or underwent substantial transformation. For specific Free Trade Agreements (FTAs), this might be a dedicated FTA certificate (e.g., USMCA Certificate of Origin, KORUS FTA Certificate of Origin) or a declaration from the producer/exporter. Key information on these documents includes the exporter, importer, description of goods, HS code, and the rule of origin criterion met. Failure to provide valid and accurate origin documentation can result in the assessment of the higher MFN duty rate and potential penalties. Importers should consult the specific requirements of the relevant trade agreement and the customs regulations of the importing country.

Are there any specific trade agreements or programs that significantly impact the duty rates for potassium phosphates (HS 2835.24)?

Yes, numerous trade agreements and programs significantly impact the duty rates for potassium phosphates (HS 2835.24), often allowing for duty-free entry into the United States. Key examples include:

  1. Free Trade Agreements (FTAs): Agreements with countries such as Australia, Bahrain, Chile, Colombia, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore typically grant 'Free' duty rates for originating goods.
  2. Generalized System of Preferences (GSP): While subject to periodic renewal and product eligibility, GSP can provide duty-free treatment for certain products from eligible developing countries.
  3. African Growth and Opportunity Act (AGOA): Certain sub-Saharan African countries may benefit from duty-free access for eligible products. Importers should always verify the current status of these programs and the specific rules of origin for HS 2835.24 under the relevant agreement to ensure eligibility for preferential treatment. The USITC website and the HTSUS General Notes provide detailed information on these programs and their application.