2804.50.00.10 - Boron

This HTS classification, 2804.50.00.10, specifically covers boron in its elemental form. Boron is a metalloid element that exists in various allotropes, including amorphous and crystalline forms. It is primarily used in the production of borosilicate glass, fiberglass, detergents, fertilizers, and as a doping agent in semiconductors. The classification applies to pure boron and its alloys where boron is the predominant component, irrespective of its physical state (powder, lumps, ingots, etc.).

At this level, boron (2804.50.00.10) is distinguished from its sibling category, tellurium (2804.50.00.20). While both are nonmetal elements and fall under the broader group of "Boron; tellurium," they are chemically distinct elements with unique properties and applications. Tellurium is a semiconductor element used in thermoelectric devices, solar cells, and as an alloying agent in copper and cast iron. The classification hinges on the specific elemental identity of the imported or exported substance.

As this classification for boron is a leaf node, there are no further subcategories. This means that once a product is identified as elemental boron under the HTS, it is directly classified here. The classification does not distinguish between different purities or physical forms of elemental boron, nor does it cover boron compounds, which would be classified elsewhere within Chapter 28 or other relevant chapters of the Harmonized Tariff Schedule.