HS 284420 Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products
Quick Answer: HS code 284420 encompasses uranium enriched in U-235 and its chemical compounds, as well as plutonium and its compounds. This also includes alloys, dispersions (like cermets), ceramic products, and mixtures containing these enriched uranium or plutonium materials. Essentially, it covers fissile nuclear materials crucial for energy generation and other specialized applications. Across major jurisdictions, these products generally face a 0.00% ad valorem duty rate in the UK and EU, and are classified as "Free" in the United States. Importers and exporters should be aware that while duties are typically zero, trade in these materials is subject to stringent international and national regulations, including licensing, non-proliferation treaties (e.g., IAEA safeguards), and strict export controls due to their strategic nature. Compliance with these regulatory frameworks is paramount.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2844202500 | 0.00 % | — | — |
| 2844205100 | 0.00 % | — | — |
| 2844209900 | 0.00 % | — | — |
| 2844200000 | — | — | — |
| 2844203500 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2844200000 | 0.00 % | — | — |
| 2844202500 | 0.00 % | — | — |
| 2844203500 | 0.00 % | — | — |
| 2844205100 | 0.00 % | — | — |
| 2844205900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2844200050 | — | — | ["kg"] |
| 28442000 | Free | — | — |
| 2844200010 | — | — | ["kg"] |
| 2844200020 | — | — | ["kg"] |
| 2844200030 | — | — | ["kg"] |
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.
How to Classify This HS Code?
What products does HS 284420 cover?
This subheading covers uranium enriched in the isotope U-235, as well as its chemical compounds. It also includes plutonium and its compounds. Furthermore, HS 284420 encompasses alloys, dispersions (including cermets), ceramic products, and mixtures that contain uranium enriched in U-235, plutonium, or compounds of these radioactive elements. This definition aligns with the World Customs Organization (WCO) Harmonized System Nomenclature Explanatory Notes for Heading 2844, and is consistently applied in official tariff schedules such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC system, ensuring global uniformity in classification for these strategically important materials.
What falls outside HS 284420?
The following products are excluded from HS 284420: natural uranium and depleted uranium, which are classified under HS 284410. Similarly, radioactive isotopes other than enriched uranium and plutonium, along with their compounds, are generally classified under HS 284440. For instance, Cobalt-60 or Carbon-14, even if radioactive, would not fall into 284420. Additionally, articles incorporating these materials but having a primary function other than being the radioactive material itself (e.g., certain medical devices or nuclear reactor components) may be classified elsewhere based on their specific function and composition, often under Chapter 84 or 90, following the General Rules of Interpretation (GRIs).
What are common classification mistakes for HS 284420?
A common error is misclassifying natural or depleted uranium, or their compounds, under HS 284420 instead of the correct subheading, HS 284410. Another frequent mistake involves classifying other radioactive isotopes or their compounds (e.g., Americium-241) under 284420, when they properly belong in HS 284440. Importers sometimes overlook the "enriched in U-235" criterion, leading to incorrect classification of non-enriched uranium. These errors often arise from a failure to precisely apply General Rule of Interpretation (GRI) 1, which dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes, and GRI 6 for subheading level accuracy, emphasizing the specific wording of the subheadings.
How should importers classify products under HS 284420?
The correct procedure for classifying products under HS 284420 involves a meticulous review of the material's isotopic composition and chemical form. Importers and customs brokers must first confirm that the uranium is indeed enriched in U-235, or that the material is plutonium or a compound thereof. If the product is an alloy, dispersion, ceramic product, or mixture, it must contain these specific enriched uranium or plutonium components. Consulting the WCO Explanatory Notes for Heading 2844 is crucial for detailed guidance. Furthermore, cross-referencing with the USITC HTSUS or EU TARIC system for any specific national or regional interpretive notes will ensure compliance and accurate duty assessment, such as the current US duty rate of 0% ad valorem for this subheading.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for products classified under HS 2844.20 in major trading blocs?
Products classified under HS 2844.20, which include uranium enriched in U-235, plutonium, and their compounds, generally benefit from a 'Free' or '0.00% ad valorem' Most Favored Nation (MFN) duty rate in major economies. For instance, the United States (per USITC Harmonized Tariff Schedule), the European Union (per EU TARIC), and the United Kingdom (per UK Trade Tariff) all apply a 0.00% ad valorem duty rate to imports under this subheading. This reflects the strategic nature and often government-controlled trade of these materials.
What specific criteria determine the classification of materials under HS 2844.20?
Classification under HS 2844.20 is determined by the specific isotopic enrichment and elemental composition of the radioactive material. This heading specifically covers 'Uranium enriched in U-235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U-235, plutonium or compounds of these products'. Key criteria include: 1) The presence of uranium enriched in U-235 (i.e., with a higher proportion of the U-235 isotope than natural uranium); 2) The presence of plutonium or its compounds; 3) The form of the material (e.g., alloys, dispersions, ceramic products, or mixtures). Importers must provide precise isotopic analysis and material composition documentation to ensure correct classification, distinguishing it from natural uranium (2844.10) or depleted uranium (2844.30).
Are there any specific documentation or licensing requirements for importing materials under HS 2844.20, beyond standard customs declarations?
Yes, importing materials under HS 2844.20 involves stringent documentation and licensing requirements due to their nuclear and strategic significance. In addition to standard customs declarations, importers typically need: 1) Export/Import Licenses: Issued by national nuclear regulatory authorities (e.g., U.S. Nuclear Regulatory Commission (NRC), Euratom Supply Agency in the EU, Office for Nuclear Regulation (ONR) in the UK). These licenses often require detailed information about the end-use, end-user, and security arrangements. 2) International Atomic Energy Agency (IAEA) Safeguards Documentation: Compliance with IAEA safeguards agreements is mandatory for many countries. 3) Certificates of Origin and Composition: Detailed certificates confirming the isotopic enrichment, chemical form, and origin of the material. 4) Security Plans: Documentation outlining physical protection measures during transit and storage. Importers should consult the relevant national nuclear authority and customs administration well in advance of any shipment.
How do major trade agreements, such as the USMCA or EU-UK Trade and Cooperation Agreement, impact the duty rates for HS 2844.20?
Given that the Most Favored Nation (MFN) duty rate for HS 2844.20 is already 'Free' or '0.00% ad valorem' in most major trading blocs, preferential trade agreements typically do not result in a further reduction of the duty rate for this specific HS code. For example, under the USMCA (United States-Mexico-Canada Agreement) or the EU-UK Trade and Cooperation Agreement, goods qualifying under rules of origin for HS 2844.20 would still face a 0.00% duty rate, as there is no ad valorem duty to reduce. The primary impact of such agreements for these materials would relate to non-tariff barriers, regulatory cooperation, and potentially simplified customs procedures, rather than duty rate reductions.