HS 284990 Other

What products does HS 284990 cover?

This subheading covers carbides of elements other than silicon, boron, or calcium, which are specifically provided for in subheadings 284910 (calcium carbide), 284920 (silicon carbide), and 284930 (boron carbide). According to the Harmonized System Explanatory Notes (HSEN) for Heading 2849, "Other" encompasses a diverse range of metallic carbides, such as tungsten carbide, titanium carbide, tantalum carbide, and chromium carbide, provided they are chemically defined or mixtures thereof. These materials are typically characterized by their extreme hardness and high melting points, making them valuable in various industrial applications. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system both align with this WCO definition, classifying these specific carbides under 2849.90.

What falls outside HS 284990?

The following products are excluded from HS 284990: calcium carbide (classified under 2849.10), silicon carbide (classified under 2849.20), and boron carbide (classified under 2849.30). Furthermore, mixtures of carbides with other substances that alter their fundamental character, such as cemented carbides (e.g., tungsten carbide with a cobalt binder), are generally excluded from Heading 2849 and are instead classified under Heading 81.01 (for tungsten and articles thereof) or other relevant headings for articles of base metal, depending on their composition and form. A common confusion arises with articles made *from* carbides, which are typically classified by their end-use or material composition under different chapters, rather than as the raw carbide itself.

What are common classification mistakes for HS 284990?

A common error is misclassifying cemented carbides, which are composite materials, as pure carbides under 284990. For instance, tungsten carbide powder mixed with a binder like cobalt, even if predominantly tungsten carbide by weight, is not a simple carbide of Heading 2849. Instead, such products are typically classified under Heading 81.01 as "Tungsten and articles thereof, including waste and scrap," specifically subheading 8101.97.00 for "Sintered but not further worked" or 8101.99.00 for "Other." This mistake often occurs due to a failure to apply General Interpretative Rule (GRI) 1, which requires classification according to the terms of the headings and any relative section or chapter notes, and GRI 3(b) for mixtures and composite goods where the essential character is often conferred by the binding material or the form of the article.

How should importers classify products under HS 284990?

The correct procedure for classifying products under HS 284990 involves first confirming that the product is indeed a carbide and not a mixture or article made from a carbide. Importers and customs brokers should meticulously review the chemical composition and manufacturing process. If it is a carbide, verify that it is not calcium carbide (2849.10), silicon carbide (2849.20), or boron carbide (2849.30). For any other chemically defined carbide, such as tungsten carbide or titanium carbide, 2849.90 is the appropriate classification. Always consult the WCO HS Explanatory Notes for Heading 2849, along with the specific national tariff schedule (e.g., USITC HTS or EU TARIC) to ensure alignment with national interpretations and any supplementary notes. Maintaining detailed product specifications, including chemical analysis reports, is crucial for supporting the classification decision during customs clearance.