HS 283539 Other
Quick Answer: HS 2835.39, "Other," encompasses a diverse range of phosphinates, phosphonates, and phosphates not specifically classified elsewhere within heading 2835. This includes various inorganic salts and esters of phosphoric acid and its derivatives, crucial for applications in detergents, flame retardants, and water treatment. Importers should note the varied duty landscape: the UK applies a 4.00% ad valorem rate, while the EU's Common Customs Tariff is 5.50% ad valorem. The US presents a more complex scenario, with rates ranging from 3.1% to 25% ad valorem, and numerous preferential duty programs offering "Free" entry for eligible goods from countries like Australia, Korea, and Israel. Careful classification and origin verification are essential to leverage these trade agreements and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2835390000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2835390000 | 5.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2835391000 | 3.1% | Free (17 programs) | ["kg"] |
| 283539 | — | — | — |
| 2835395000 | 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 2835.39?
Imports of Other 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 283539 cover?
This subheading covers all phosphates, phosphinates (hypophosphites), and phosphonates (phosphites) that are not specifically provided for in other subheadings under Heading 2835. According to the Harmonized System Explanatory Notes (HSENs) for Heading 2835, this includes a broad range of inorganic or organic compounds of phosphorus, provided they meet the chemical definitions of phosphates, phosphinates, or phosphonates. Examples include various sodium phosphates, potassium phosphates, and calcium phosphates, as well as their acidic or basic forms, which are not specifically enumerated in subheadings like 2835.22 (of mono- or disodium) or 2835.24 (of potassium). The USITC Harmonized Tariff Schedule (HTS) and EU TARIC further confirm this residual classification for "Other" phosphates, phosphinates, and phosphonates.
What falls outside HS 283539?
The following products are excluded from HS 283539: phosphinates (hypophosphites) and phosphonates (phosphites) of sodium (HS 2835.10), phosphates of mono- or disodium (HS 2835.22), other phosphates of sodium (HS 2835.23), phosphates of potassium (HS 2835.24), calcium hydrogenorthophosphate ("dicalcium phosphate") (HS 2835.25), and other phosphates of calcium (HS 2835.26). Additionally, organic compounds of phosphorus that are distinct chemical compounds and not simply salts of phosphoric, phosphinous, or phosphorous acids, such as certain organophosphorus insecticides, would be classified in Chapter 29 or other relevant chapters based on their specific chemical structure and function. For instance, phosphine (PH3) is classified under HS 2853.90 as other inorganic compounds.
What are common classification mistakes for HS 283539?
A common error is misclassifying specific phosphates, phosphinates, or phosphonates that have their own dedicated subheadings within 2835. For example, classifying disodium phosphate under 2835.39 instead of the more specific 2835.22 is a frequent mistake. Another error involves overlooking the chemical purity and composition, leading to incorrect classification if the product is a mixture or a compound that falls under a different heading entirely, such as a fertilizer mixture (Chapter 31) or a pharmaceutical preparation (Chapter 30) where the phosphate is an active ingredient or excipient. Applying General Interpretative Rule (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial to avoid these errors.
How should importers classify products under HS 283539?
The correct procedure for classifying products under HS 283539 involves a systematic approach. Importers and customs brokers should first identify the precise chemical name and composition of the product. Next, they must consult the WCO Harmonized System Explanatory Notes for Heading 2835 to understand the scope of phosphates, phosphinates, and phosphonates. Crucially, they must then review all more specific subheadings within 2835 (e.g., 2835.10, 2835.22, 2835.23, 2835.24, 2835.25, 2835.26) to ensure the product is not specifically enumerated elsewhere. Only if the product is definitively not covered by a more specific subheading should it be classified under the residual "Other" category of 2835.39. Consulting official tariff schedules like the USITC HTS or EU TARIC and, if necessary, seeking a binding ruling from the relevant customs authority, provides additional certainty.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS 2835.39 in the United States, and what preferential rates are available?
For Harmonized System (HS) subheading 2835.39, which covers 'Phosphinates, phosphonates, phosphinates; phosphates and polyphosphates, whether or not chemically defined: Other,' the United States Most Favored Nation (MFN) duty rate, under the Harmonized Tariff Schedule of the United States (HTSUS) General column 1, is 3.1% ad valorem. However, many preferential trade agreements offer duty-free treatment. Importers may claim duty-free status (indicated by 'Free' in the HTSUS 'Special' column) if the goods originate from countries with agreements such as A (Generalized System of Preferences), AU (Australia FTA), BH (Bahrain FTA), CL (Chile FTA), CO (Colombia TPA), D (Andean Trade Preference Act), E (African Growth and Opportunity Act), IL (Israel FTA), JO (Jordan FTA), KR (Korea FTA), MA (Morocco FTA), OM (Oman FTA), P (Panama TPA), PA (Panama TPA), PE (Peru TPA), S (Singapore FTA), and SG (Singapore FTA). To claim these preferential rates, proper documentation such as a Certificate of Origin is required, verifying the product's origin meets the respective agreement's Rules of Origin.
What are the key classification criteria for products under HS 2835.39, particularly distinguishing it from other subheadings within Chapter 28?
HS 2835.39 is a residual 'Other' subheading within heading 28.35, which covers 'Phosphinates, phosphonates, phosphinates; phosphates and polyphosphates, whether or not chemically defined.' The primary classification criterion for 2835.39 is that the substance must be a phosphate or polyphosphate that is not specifically provided for in subheadings 2835.10 (Phosphinates, phosphonates and phosphinates), 2835.22 (Of mono- or disodium), 2835.23 (Of trisodium), 2835.24 (Of potassium), or 2835.25 (Calcium hydrogenorthophosphate ('dicalcium phosphate')). Importers must ensure the chemical identity of their product precisely matches the scope of these more specific subheadings; if it does not, and it is indeed a phosphate or polyphosphate, then 2835.39 is the appropriate classification. This requires precise chemical nomenclature and understanding of the product's composition, often necessitating laboratory analysis or manufacturer's specifications.
What specific documentation is required by customs authorities when importing goods classified under HS 2835.39?
For goods classified under HS 2835.39, standard import documentation includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to substantiate the chemical identity and classification, importers should be prepared to provide a Certificate of Analysis (CoA) or a Safety Data Sheet (SDS) for the chemical product. If claiming a preferential duty rate (e.g., under a Free Trade Agreement as listed in the HTSUS 'Special' column), a valid Certificate of Origin (e.g., a USMCA Certificate of Origin for North American trade, or a free trade agreement certificate specific to the exporting country) is mandatory. Failure to provide accurate and complete documentation can lead to delays, penalties, or denial of preferential duty treatment, resulting in the application of the higher MFN rate.
Are there any specific trade compliance considerations or restrictions for importing phosphates and polyphosphates under HS 2835.39, beyond standard customs procedures?
While HS 2835.39 generally covers industrial chemicals, importers should be aware of potential regulatory oversight depending on the specific end-use or composition of the phosphate/polyphosphate. For instance, if the product is intended for use in food, pharmaceuticals, or fertilizers, it may be subject to additional regulations from agencies such as the Food and Drug Administration (FDA) or the Environmental Protection Agency (EPA) in the United States. This could involve specific labeling requirements, registration, or import permits. Importers should verify if their specific product falls under any controlled substances lists or dual-use regulations, although this is less common for general phosphates. Always consult the relevant government agencies for specific product applications to ensure full compliance.