HS 283526 Other phosphates of calcium

Quick Answer: HS code 283526 covers "Other phosphates of calcium," encompassing various calcium phosphate compounds not specifically classified elsewhere, such as dicalcium phosphate (DCP) and tricalcium phosphate (TCP). These are widely used as food additives, animal feed supplements, and in pharmaceutical and industrial applications. Importers and exporters should note the significant duty rate variations: the UK Trade Tariff indicates a 0.00% duty rate, while the EU TARIC system applies a 5.50% ad valorem duty. For the United States, the USITC Harmonized Tariff Schedule shows a duty rate of 25% or Free, depending on specific product characteristics or applicable trade agreements. Careful classification and origin determination are crucial to leverage preferential trade agreements and manage import costs effectively.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2835260000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2835260000 5.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2835260000 Free — ["kg"]

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 283526 cover?

This subheading covers other phosphates of calcium, specifically those not falling under subheadings 2835.25 (calcium hydrogenorthophosphate, "dicalcium phosphate") or 2835.29 (other phosphates). This includes tricalcium phosphate (Ca3(PO4)2), often used as a nutritional supplement, anti-caking agent, or in bone grafts, and calcium pyrophosphate (Ca2P2O7), frequently found in toothpastes and as a food additive. The WCO Harmonized System Explanatory Notes for Heading 2835 clarify that this subheading encompasses various calcium salts of phosphoric acids, provided they are chemically defined and not otherwise specified. The USITC Harmonized Tariff Schedule and EU TARIC system align with this interpretation, classifying pure, chemically defined "other" calcium phosphates here.

What falls outside HS 283526?

The following products are excluded from HS 283526: dicalcium phosphate (calcium hydrogenorthophosphate), which is specifically classified under HS 2835.25. Furthermore, calcium phosphates that are not chemically defined or are mixed with other substances to form preparations, such as certain fertilizers or animal feed supplements, would typically be classified elsewhere, often in Chapter 31 for fertilizers or Chapter 23 for animal feed preparations, according to their primary function and composition. For instance, a blend of tricalcium phosphate with vitamins for animal nutrition would likely fall under Chapter 23, not as a pure chemical in Chapter 28.

What are common classification mistakes for HS 283526?

A common error is misclassifying dicalcium phosphate (CaHPO4) under HS 283526 instead of its specific subheading, HS 2835.25. Importers sometimes overlook the precise chemical distinction, leading to incorrect tariff application. Another frequent mistake involves classifying calcium phosphate-containing mixtures or preparations, such as dietary supplements or animal feed additives, under this chemical subheading rather than their appropriate functional classification, often in Chapter 21 or Chapter 23, respectively. This violates General Interpretative Rule (GRI) 1, which prioritizes specific descriptions over general ones, and GRI 3(b) for mixtures, which directs classification by essential character.

How should importers classify products under HS 283526?

The correct procedure for classifying products under HS 283526 involves first confirming the precise chemical identity of the calcium phosphate. Importers and customs brokers should obtain a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) from the manufacturer, clearly stating the chemical name (e.g., tricalcium phosphate, calcium pyrophosphate) and its CAS number. Verify that the product is a chemically defined "other" phosphate of calcium and not dicalcium phosphate (HS 2835.25) or a mixture/preparation. Consult the WCO Explanatory Notes for Heading 2835 and cross-reference with the USITC Harmonized Tariff Schedule or EU TARIC for any specific national rulings or interpretations to ensure accurate and compliant classification.

Which HS Codes Are Related?

HS 283525 HS 283522 HS 283531 HS 283510 HS 283524 HS 283650

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 code 2835.26 'Other phosphates of calcium' in the United States?

For imports into the United States, the Most Favored Nation (MFN) duty rate for Harmonized System (HS) code 2835.26.00.00, covering 'Other phosphates of calcium,' is Free (0.00% ad valorem). This rate is consistent with the Harmonized Tariff Schedule of the United States (HTSUS) as published by the United States International Trade Commission (USITC).

Are there any preferential duty rates available for 'Other phosphates of calcium' (HS 2835.26) under common trade agreements?

Yes, preferential duty rates are often available. For example, under the North American Free Trade Agreement (NAFTA) successor, the United States-Mexico-Canada Agreement (USMCA), goods originating in Mexico or Canada classified under HS 2835.26 are eligible for a Free (0.00%) duty rate upon meeting the rules of origin. Similarly, many Generalized System of Preferences (GSP) beneficiary countries may also qualify for duty-free treatment. Importers should verify the specific trade agreement and ensure compliance with its rules of origin and documentation requirements (e.g., a certificate of origin) to claim preferential treatment.

What are the key classification criteria for distinguishing 'Other phosphates of calcium' (HS 2835.26) from other calcium phosphates or related chemical products?

The primary classification criterion for HS 2835.26 is that the product must be a phosphate of calcium that is not dicalcium phosphate (HS 2835.25) or tricalcium phosphate (often falling under 2835.26 as well, but the 'other' category captures various forms). This heading covers a range of calcium phosphates beyond the specifically enumerated dicalcium phosphate. Importers should refer to the chemical composition and specific nomenclature of their product. The World Customs Organization's Explanatory Notes for Chapter 28 provide further guidance, emphasizing that this heading includes various forms of calcium phosphates not elsewhere specified in the subheadings, such as calcium hydrogen phosphate (other than dicalcium phosphate dihydrate), calcium pyrophosphate, and calcium metaphosphate, provided they meet the general criteria for inorganic chemicals.

What documentation is typically required for importing 'Other phosphates of calcium' (HS 2835.26)?

Standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under trade agreements (e.g., USMCA), a valid certificate of origin or a declaration of origin is mandatory. While HS 2835.26 generally covers industrial chemicals and does not typically face extensive import restrictions, importers should always check for any specific country-of-origin labeling requirements, chemical registration obligations (e.g., TSCA in the US, REACH in the EU), or end-use certifications if the product is intended for sensitive applications like food additives or pharmaceuticals. For instance, if the calcium phosphate is intended for food or feed use, additional certifications from regulatory bodies like the FDA in the US may be required.

What is the import duty rate for 'Other phosphates of calcium' (HS 2835.26) in the European Union and the United Kingdom?

In the European Union, according to the EU TARIC system, the standard Most Favored Nation (MFN) duty rate for HS code 2835.26.00.00, 'Other phosphates of calcium,' is 5.50% ad valorem. Similarly, for imports into the United Kingdom, the UK Global Tariff (UKGT) also applies a standard duty rate of 5.50% ad valorem for HS 2835.26.00.00. Both the EU and UK offer preferential rates under various free trade agreements (FTAs) and schemes like the GSP, which could reduce the duty to 0.00% if origin requirements are met.