HS 284011 Disodium tetraborate (refined borax)

Quick Answer: HS Code 284011 specifically covers refined disodium tetraborate, commonly known as refined borax. This chemical compound is primarily used in detergents, ceramics, glass manufacturing, and as a flame retardant. For imports into the UK and EU, the Most Favoured Nation (MFN) duty rate is 0.00% ad valorem, as per the UK Trade Tariff and EU TARIC. In the United States, the MFN duty rate is 1.2% ad valorem. However, significant preferential duty rates apply, with imports from numerous countries (e.g., Australia, Chile, Korea, Mexico, Singapore) eligible for a "Free" rate under various Free Trade Agreements and preference programs, as detailed by the USITC. Importers should verify origin and applicable trade agreements to leverage these preferential rates.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2840110000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2840110000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2840110000 0.3% 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 2840.11?

Imports of Disodium tetraborate (refined borax) 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 284011 cover?

This subheading covers disodium tetraborate, specifically in its refined borax form, which is a chemical compound with the formula Na2B4O7. It encompasses the decahydrate (Na2B4O7·10H2O), pentahydrate (Na2B4O7·5H2O), and anhydrous forms, provided they meet the definition of "refined." According to the Harmonized System Explanatory Notes for Heading 2840, this includes borax purified to a commercial standard, typically used as a flux, in detergents, or as a fire retardant. The USITC Harmonized Tariff Schedule and EU TARIC system both align with the WCO's interpretation, focusing on the chemical identity and refined state of the disodium tetraborate.

What falls outside HS 284011?

The following products are excluded from HS 284011: crude natural borates, which are classified under Heading 2528, even if they contain disodium tetraborate, because they have not undergone the refining process. For example, unrefined tincal or kernite, directly extracted from mines, would fall under Heading 2528. Additionally, solutions of disodium tetraborate that are not merely aqueous solutions but contain other dissolved substances that alter their fundamental character, or mixtures where disodium tetraborate is not the predominant component, would be classified elsewhere, potentially under Heading 3824 if they are chemical mixtures not elsewhere specified.

What are common classification mistakes for HS 284011?

A common error is misclassifying crude natural borates as refined borax under HS 284011. Importers often overlook the "refined" criterion, leading to incorrect declarations. Another frequent mistake involves classifying disodium tetraborate in aqueous solution with other components under this subheading, when the presence of additional substances might shift its classification to a different heading, such as Heading 3824 for prepared binders for foundry moulds or cores, chemical products and preparations of the chemical or allied industries, not elsewhere specified or included. Proper application of General Interpretive Rule (GRI) 1, which states that classification is 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 284011?

The correct procedure for classifying products under HS 284011 involves first verifying the chemical identity as disodium tetraborate (Na2B4O7) and confirming its "refined" status, meaning it has undergone processing beyond simple extraction to achieve a commercial purity. Importers and customs brokers should obtain a certificate of analysis or technical data sheet from the manufacturer to confirm the chemical composition and purity level. They must ensure the product is not a crude natural borate (Heading 2528) or a complex mixture (potentially Heading 3824). Consulting the WCO Explanatory Notes for Chapter 28 and specifically Heading 2840, along with the relevant national tariff schedule (e.g., USITC HTS or EU TARIC), will provide definitive guidance and ensure compliance with GRI 1.

Which HS Codes Are Related?

HS 284020 HS 284030 HS 281000 HS 283911 HS 283311 HS 280511

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 2840.11 (Disodium tetraborate, refined borax) in key markets, and are there any significant variations?

The MFN (Most Favored Nation) import duty rates for HS 2840.11, 'Disodium tetraborate, anhydrous,' vary by importing country. For instance, the United States generally applies a duty rate of 0.00% ad valorem under the Harmonized Tariff Schedule of the United States (HTSUS). Similarly, the European Union's TARIC database often lists a duty rate of 0.00% ad valorem for this heading. Other countries may apply rates such as 1.2% or 0.3%. Importers should always consult the specific tariff schedule of the destination country (e.g., USITC HTSUS, EU TARIC, UK Global Tariff) for the most accurate and up-to-date MFN duty rate applicable at the time of importation. These rates are subject to change based on national trade policy.

Which preferential trade agreements offer duty-free access for Disodium tetraborate (HS 2840.11), and what are the requirements to claim these benefits?

Many preferential trade agreements provide duty-free access for Disodium tetraborate (HS 2840.11). For example, imports into the United States may be eligible for duty-free treatment under agreements such as the USMCA (Canada, Mexico), CAFTA-DR (Dominican Republic, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua), and various Free Trade Agreements (FTAs) with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). To claim preferential duty rates, importers must ensure the goods meet the specific Rules of Origin outlined in the respective trade agreement. This typically involves providing a valid Certificate of Origin or an origin declaration from the exporter, confirming that the Disodium tetraborate was wholly obtained or underwent sufficient transformation in the partner country. Customs brokers can assist in verifying origin criteria and preparing the necessary documentation.

What are the key classification criteria for ensuring Disodium tetraborate is correctly classified under HS 2840.11, and what common pitfalls should be avoided?

The correct classification of 'Disodium tetraborate, anhydrous' under HS 2840.11 hinges on its chemical composition and form. This subheading specifically covers anhydrous disodium tetraborate, commonly known as refined borax, which is a salt of boric acid. Key criteria include:

  1. Chemical Identity: The product must be chemically identified as disodium tetraborate (Na2B4O7).
  2. Anhydrous Form: It must be in an anhydrous state, meaning without water of crystallization. Hydrated forms of disodium tetraborate (e.g., borax decahydrate or pentahydrate) are classified under HS 2840.20.
  3. Refined Borax: The term 'refined borax' implies a certain level of purity. Common pitfalls include misclassifying hydrated forms as anhydrous, or classifying mixtures containing disodium tetraborate under this heading when the mixture's essential character is imparted by another component. Importers should have access to chemical analysis reports or product specifications to confirm the anhydrous nature and chemical identity, aligning with the Explanatory Notes to the Harmonized System for Chapter 28.
Are there any specific documentation requirements, beyond standard customs entry, for importing Disodium tetraborate (HS 2840.11)?

Beyond standard customs entry documentation such as the commercial invoice, packing list, and bill of lading/air waybill, specific additional requirements for importing Disodium tetraborate (HS 2840.11) are generally minimal for most countries, as it is not typically subject to stringent import licensing or quotas. However, importers should be prepared for the following:

  1. Safety Data Sheet (SDS): While not always a customs requirement, an SDS is crucial for safe handling, transportation, and occupational safety, and may be requested by regulatory agencies or warehousing facilities.
  2. Certificate of Analysis (CoA): Depending on the end-use or buyer's requirements, a CoA may be necessary to confirm the purity and specifications of the refined borax.
  3. Origin Documentation: As noted, if claiming preferential duty rates under a Free Trade Agreement, a Certificate of Origin or equivalent declaration is mandatory.
  4. REACH Compliance (EU/UK): For imports into the European Union or United Kingdom, compliance with REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) regulations may be required, depending on the volume and specific use of the substance. Importers should verify their obligations under these chemical regulations.