HS 284019 Other

What products does HS 284019 cover?

This subheading covers disodium tetraborate, anhydrous (borax anhydrous), which is a specific chemical compound falling under Heading 2840 of the Harmonized System. According to the World Customs Organization (WCO) Harmonized System Nomenclature and further detailed in the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, this classification specifically applies to disodium tetraborate that has been dehydrated, meaning it contains no water of crystallization. It is a white, odorless, crystalline powder primarily used in glass manufacturing, detergents, and as a flux in metallurgy, distinguished by its lack of associated water molecules.

What falls outside HS 284019?

The following products are excluded from HS 284019: disodium tetraborate decahydrate (borax decahydrate) and disodium tetraborate pentahydrate (borax pentahydrate), which are classified under HS 284011 and HS 284013 respectively. These hydrated forms contain water of crystallization and are chemically distinct from the anhydrous form, despite sharing the same basic chemical structure. Furthermore, boric acid (H3BO3) is excluded, falling under HS 281000, and perborates, which are derivatives of borates, are classified under HS 284030. Any mixtures containing disodium tetraborate anhydrous, where the anhydrous form is not the predominant component or where the mixture constitutes a preparation, might also be excluded based on General Interpretative Rule 3.

What are common classification mistakes for HS 284019?

A common error is misclassifying hydrated forms of disodium tetraborate, such as the decahydrate or pentahydrate, under HS 284019 instead of their specific subheadings, HS 284011 or HS 284013. This mistake often arises from a lack of precise chemical analysis or an oversight of the "anhydrous" descriptor in the subheading text. Importers sometimes fail to distinguish between the chemical composition, particularly the presence or absence of water of crystallization, which is a critical factor for classification within Heading 2840. Incorrectly classifying based on trade name rather than chemical identity also leads to errors, potentially resulting in incorrect duty rates and compliance issues, violating General Interpretative Rule 1.

How should importers classify products under HS 284019?

The correct procedure for classifying products under HS 284019 requires meticulous attention to the chemical composition, specifically confirming the anhydrous nature of the disodium tetraborate. Importers and customs brokers must obtain and review the product's Certificate of Analysis (CoA) or Safety Data Sheet (SDS) to verify the absence of water of crystallization. It is crucial to ensure that the product is indeed disodium tetraborate anhydrous and not a hydrated form or a different boron compound. Consulting the WCO Explanatory Notes for Heading 2840 and cross-referencing with the USITC HTSUS and EU TARIC schedules for specific duty rates and any additional import requirements will ensure accurate classification and compliance with international trade regulations.