HS 284030 Peroxoborates (perborates)

What products does HS 284030 cover?

This subheading covers peroxoborates, commonly known as perborates, which are chemical compounds containing the peroxo group (-O-O-) and boron. Specifically, it encompasses sodium perborate, a widely used bleaching agent in detergents and cleaning products. The WCO Harmonized System Explanatory Notes for Heading 2840 clarify that this heading includes borates and peroxoborates, with subheading 284030 specifically delineating the latter. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, consistently apply this classification to chemical compounds meeting the definition of peroxoborates, distinguishing them from other boron compounds. These products are characterized by their oxidizing properties, making them effective in various industrial and consumer applications.

What falls outside HS 284030?

The following products are excluded from HS 284030: normal borates, which are classified under HS 284011 (disodium tetraborate, anhydrous) or 284020 (other borates). For instance, borax (sodium tetraborate decahydrate) is a borate and not a peroxoborate, therefore it falls under HS 284020. Similarly, peroxyacids, even if they contain boron, would typically be classified elsewhere, often in Chapter 29 if they are organic peroxyacids, or other specific inorganic acid subheadings. Preparations containing peroxoborates, such as laundry detergents where sodium perborate is an active ingredient, are generally classified as mixtures or preparations in other chapters, for example, Chapter 34 for soaps, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.

What are common classification mistakes for HS 284030?

A common error is misclassifying mixtures or preparations containing peroxoborates as pure peroxoborates under HS 284030. For example, a washing powder containing sodium perborate as a bleaching agent should not be classified here, but rather under HS 3402 (Organic surface-active agents; surface-active preparations, washing preparations, whether or not containing soap, other than those of heading 3401) or other relevant headings for prepared products. This mistake often arises from neglecting General Interpretative Rule (GRI) 3(b), which prioritizes the essential character of a mixture. Another frequent oversight is failing to distinguish between true peroxoborates and other boron compounds, such as borates, which are classified under different subheadings within Heading 2840. Importers sometimes incorrectly assume all boron-containing bleaching agents belong here, overlooking the specific "peroxo" functional group requirement.

How should importers classify products under HS 284030?

The correct procedure for classifying products under HS 284030 involves a meticulous review of the chemical composition and functional group. Importers and customs brokers must first confirm that the product is indeed a peroxoborate, specifically containing the characteristic peroxo (-O-O-) group in conjunction with boron, as opposed to a simple borate. This often requires consulting chemical analysis reports or manufacturer's specifications. Subsequently, verify that the product is in its pure chemical form, not a mixture or preparation, to avoid misclassification under headings for formulated products (e.g., Chapter 34). Always reference the WCO Harmonized System Explanatory Notes for Heading 2840 and cross-reference with the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to ensure consistency and accuracy. When in doubt, seek a binding tariff information (BTI) ruling from the relevant customs authority.