HS 988028 Classified in Chapter 28
Quick Answer: Products classified under HS code 988028, which falls within Chapter 28 of the Harmonized System, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, this specific code is not associated with a primary duty rate across the UK or EU, indicating that the classification likely directs to more granular subheadings within Chapter 28 for specific duty determination. Chapter 28 generally covers inorganic chemicals, as well as organic and inorganic compounds of precious metals, of rare-earth metals, of radioactive elements and of isotopes. Importers and customs brokers must consult the detailed tariff schedules of the destination country, referencing the specific subheading within Chapter 28, to ascertain the applicable duty rate and any associated trade regulations or preferential treatments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880280000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880280000 | — | — | — |
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 988028 cover?
This subheading covers products classified within Chapter 28 of the Harmonized System (HS) nomenclature, which pertains to inorganic chemicals and organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. According to the World Customs Organization (WCO) HS Explanatory Notes and official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC, this encompasses a broad range of basic chemicals, elements, and their derivatives, excluding those specifically listed in other chapters or subheadings.
What falls outside HS 988028?
The following products are excluded from HS 988028, even if they are inorganic or organic compounds. These include, but are not limited to, products of Chapter 29 (Organic Chemicals), Chapter 30 (Pharmaceutical Products), Chapter 31 (Fertilizers), Chapter 32 (Tanning or Dyeing Extracts; Pigments; Paints and Varnishes; Putty and Mastics; Inks), and Chapter 38 (Miscellaneous Chemical Products). For instance, pure elemental sulfur (HS 2503) or refined petroleum products (Chapter 27) are not classified here.
What are common classification mistakes for HS 988028?
A common error is misinterpreting the scope of Chapter 28 and incorrectly classifying products that belong to adjacent chapters, such as organic compounds or finished chemical preparations. For example, classifying a complex inorganic salt with organic additives under HS 988028 when it should be classified as a miscellaneous chemical product under Chapter 38, or overlooking the specific exclusions outlined in the General Rules for the Interpretation of the Harmonized System (GRI) can lead to misclassification.
How should importers classify products under HS 988028?
The correct procedure for classifying products under HS 988028 involves a systematic approach. Importers and customs brokers must first identify the precise chemical composition and intended use of the product. Then, they should consult the WCO HS Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to determine the most appropriate heading and subheading within Chapter 28, paying close attention to any specific exclusions or notes.
How is the duty calculated for products under HS 988028?
A shipment of 1,000 kilograms of anhydrous sodium carbonate (soda ash), declared at a customs value of $300 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared value: 1.5% × $300 USD = $4.50. However, if the product were subject to a specific duty, for example, $15 per metric ton, the calculation would be $15/1000 kg × 1000 kg = $15.00. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 988028?
Several free trade agreements may reduce the applicable duty rate for HS 988028, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free access for eligible products from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing jurisdiction's requirements.
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FAQ
What are the primary classification criteria for goods falling under HS code 988028, which is designated for 'Classified in Chapter 28'?
HS code 988028 is a special statistical or administrative code, not a substantive tariff classification chapter. Goods are classified within Chapter 28 of the Harmonized System, which covers 'Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes'. The classification criteria are based on the specific chemical composition, properties, and uses of the substance, as detailed in the Chapter 28 Explanatory Notes and the General Rules for the Interpretation of the Harmonized System (GRI). Importers must identify the precise chemical compound to determine its correct heading and subheading within Chapter 28.
How are duty rates determined for products classified under Chapter 28, and what is the typical duty calculation for HS 988028?
Duty rates for products classified under Chapter 28 vary significantly by jurisdiction and the specific HS subheading. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate for many chemicals in Chapter 28 can range from 0% to 6.5% ad valorem. Preferential rates may apply under Free Trade Agreements (FTAs). The duty is typically calculated as a percentage of the declared customs value (ad valorem). For instance, if a chemical compound classified under a specific Chapter 28 subheading has an MFN duty rate of 3.5% ad valorem and its customs value is $10,000, the duty would be $10,000 × 0.035 = $350.
What documentation is typically required for importing chemicals classified under Chapter 28, especially when using a code like 988028?
When importing chemicals classified under Chapter 28, importers and customs brokers must provide a detailed commercial invoice clearly stating the chemical name, purity, quantity, and value. A Bill of Lading or Air Waybill is also required. Depending on the specific chemical and the importing country's regulations, additional documents may include a Certificate of Analysis (CoA), Material Safety Data Sheet (MSDS), import permits from relevant government agencies (e.g., environmental protection agencies, health authorities), and proof of origin. HS code 988028 itself does not dictate specific documentation; rather, the documentation is driven by the actual classification within Chapter 28.
What common trade agreements might affect the duty rates for chemicals classified in Chapter 28, and how can importers leverage them?
Many trade agreements can reduce or eliminate duties on chemicals classified under Chapter 28. Examples include the USMCA (United States-Mexico-Canada Agreement), which may offer preferential treatment for qualifying goods traded between these North American countries. The EU's Generalized Scheme of Preferences (GSP) and various Free Trade Agreements (FTAs) the EU has with third countries can also impact duty rates. Importers should consult the specific tariff schedule of their importing country and the relevant trade agreement text to determine eligibility for preferential treatment. Proof of origin, such as a certificate of origin, is usually required to claim these benefits.
If a chemical is not explicitly listed in Chapter 28, how is its classification determined, and does HS code 988028 play a role?
If a chemical compound is not explicitly listed or defined within Chapter 28, its classification follows the General Rules for the Interpretation of the Harmonized System (GRI). GRI 1 states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If classification cannot be determined under GRI 1, subsequent rules are applied. HS code 988028 is a statistical or administrative code and does not influence the substantive classification of the chemical itself. The correct classification within the appropriate Chapter (e.g., Chapter 29 for organic chemicals, or other chapters if applicable) must be established first, based on the chemical's properties and composition, before any duty rates or specific import requirements are applied.