HS 284020 Other borates
Quick Answer: HS 284020 covers "Other borates," encompassing various inorganic salts of boric acid not specifically classified elsewhere. These include borates of sodium, potassium, and other metals, often used in detergents, ceramics, glass, and agriculture. Duty rates vary significantly by destination and specific product. For the UK, most borates under this code are duty-free (0.00% ad valorem). The EU applies rates such as 0.00% or 5.30% ad valorem, depending on the specific borate. In the US, the general Most Favored Nation (MFN) rate can be 3.7% or 25% ad valorem, but many products qualify for duty-free entry under various free trade agreements (e.g., A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). Importers should verify the precise chemical composition and origin to determine the applicable duty rate and potential preferential treatment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2840201000 | 0.00 % | — | — |
| 2840209010 | 0.00 % | — | — |
| 2840209090 | 0.00 % | — | — |
| 2840200000 | — | — | — |
| 2840209000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2840200000 | — | — | — |
| 2840201000 | 0.00 % | — | — |
| 2840209000 | 5.30 % | — | — |
| 2840209010 | 5.30 % | — | — |
| 2840209020 | 5.30 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2840200000 | 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 2840.20?
Imports of Other borates 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 284020 cover?
This subheading covers "Other borates," specifically referring to salts of boric acid that are not disodium tetraborate (borax), anhydrous or not. According to the Harmonized System Nomenclature Explanatory Notes (ENs) for Heading 2840, this includes a wide range of inorganic borates, such as potassium borates, calcium borates, and ammonium borates, provided they are chemically defined. These compounds are typically used in various industrial applications, including ceramics, glass manufacturing, fire retardants, and agricultural fertilizers. The scope is defined by the chemical composition as a salt of boric acid, excluding the specific disodium tetraborate compound covered under HS 284011 and 284019.
What falls outside HS 284020?
The following products are excluded from HS 284020: disodium tetraborate (borax), which is specifically classified under HS 284011 (anhydrous) or HS 284019 (other). Additionally, boric acid itself, being an acid and not a salt, is classified under HS 281000. Perborates, which are salts containing the peroxo group (-O-O-), are also excluded and are classified under HS 2841. For instance, sodium perborate, commonly used in detergents, would fall under HS 284190, not HS 284020, due to its distinct chemical structure and classification as a peroxo compound.
What are common classification mistakes for HS 284020?
A common error is misclassifying disodium tetraborate (borax) under HS 284020 instead of its specific subheadings, HS 284011 or HS 284019. This often occurs when importers overlook the specific breakdown for borax within Heading 2840. Another mistake involves classifying complex borate minerals that are not chemically defined pure compounds, which might fall under Chapter 25 or 26 as ores or minerals, rather than Chapter 28 as chemically defined inorganic compounds. Adherence to General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes, is crucial to avoid such errors.
How should importers classify products under HS 284020?
The correct procedure for classifying products under HS 284020 involves first confirming that the product is indeed a borate, meaning a salt of boric acid. Second, verify that it is *not* disodium tetraborate (borax), which has its own dedicated subheadings. Importers and customs brokers should obtain a detailed chemical analysis or specification sheet from the manufacturer to confirm the exact chemical composition and ensure it is a chemically defined inorganic borate. Consulting the WCO Harmonized System Explanatory Notes for Heading 2840 and reviewing official tariff databases like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC system for binding rulings on similar products can provide further clarity and prevent misclassification.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2840.20 ('Other borates') in the United States, European Union, and United Kingdom?
For HS code 2840.20, the MFN duty rates are as follows: In the United States, the MFN (Normal Trade Relations) duty rate is 3.7% ad valorem, according to the Harmonized Tariff Schedule of the United States (HTSUS). For the European Union (EU TARIC), the MFN duty rate is 5.30% ad valorem. Similarly, the United Kingdom Global Tariff (UKGT) also applies an MFN duty rate of 5.30% ad valorem. Importers should always verify the current rates on the official USITC HTSUS, EU TARIC, or UK Trade Tariff websites, respectively, as rates can be subject to change.
Are there any preferential duty rates available for 'Other borates' (HS 2840.20) under common trade agreements?
Yes, preferential duty rates, often 'Free' (0.00%), are available for HS 2840.20 under various trade agreements. For example, in the United States, imports from countries eligible under agreements such as USMCA (formerly NAFTA), CAFTA-DR, and many others often qualify for duty-free treatment. The provided sample indicates 'Free' (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG), which refers to countries participating in agreements like the Generalized System of Preferences (GSP) where applicable, or specific Free Trade Agreements (FTAs) with Australia, Bahrain, Chile, Colombia, Korea, Morocco, Oman, Panama, Peru, Singapore, and others. Importers must ensure they meet the Rules of Origin requirements and provide proper documentation (e.g., a Certificate of Origin) to claim these preferential rates.
What are the key classification criteria for 'Other borates' under HS 2840.20, and how does it differ from other borate subheadings?
HS 2840.20 specifically covers 'Other borates,' meaning borates that are not otherwise specified in more specific subheadings within heading 2840. Heading 2840 itself covers 'Borates; peroxoborates (perborates).' The primary distinction for classification under 2840.20 is that the chemical compound must be a borate (a salt of boric acid) but not fall into a more specific subheading such as 2840.11 ('Disodium tetraborate, anhydrous') or 2840.19 ('Other disodium tetraborates'). Importers should consult the chemical composition and specific name of the borate to ensure it does not fit a more precise classification. For instance, calcium borate or zinc borate, if not specifically enumerated elsewhere, would likely fall under 2840.20. The WCO Explanatory Notes for Chapter 28 provide detailed guidance on the scope of these headings and subheadings.
What specific documentation is required to import 'Other borates' (HS 2840.20), especially when claiming preferential duty rates?
Standard import documentation for HS 2840.20 includes a commercial invoice, packing list, and bill of lading or air waybill. To claim preferential duty rates under a Free Trade Agreement (FTA) or other preferential schemes, a valid Certificate of Origin (or an equivalent declaration, depending on the agreement) is mandatory. This document certifies that the goods meet the specific Rules of Origin criteria of the respective agreement. Additionally, depending on the country of origin and destination, a Safety Data Sheet (SDS) may be required for chemical products like borates to comply with health, safety, and environmental regulations. Importers should consult the specific requirements of the importing country's customs authority and any relevant trade agreements.