2804.70.00.00 - Phosphorus 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 17.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 2804.70.00.00 specifically classifies Phosphorus, an element vital across numerous industrial applications. This category encompasses elemental phosphorus in its various forms, including white (or yellow), red, and black phosphorus, regardless of purity unless further specified by a more detailed subheading. It is typically traded in solid form, often as ingots, powders, or lumps, and is a fundamental raw material for the production of matches, fireworks, pesticides, and various phosphate compounds.
Within Chapter 28's broader section on nonmetals, 2804.70.00.00 distinguishes itself from sibling categories by its unique chemical properties and applications. Unlike hydrogen (2804.10.00.00), rare gases, nitrogen (2804.30.00.00), oxygen (2804.40.00.00), or boron and tellurium (2804.50.00), phosphorus is characterized by its high reactivity, allotropic forms, and its essential role as a nutrient and chemical building block. Its distinct atomic structure and chemical behavior necessitate its separate classification to accurately reflect trade and regulatory requirements.
As this node is a leaf node, there are no further subcategories under 2804.70.00.00. Classification at this level signifies that elemental phosphorus itself, in its commercially traded forms, is the final subject of tariff. Importers and exporters should ensure that the goods presented for classification precisely match the chemical identity of phosphorus, free from significant impurities or compounds that would direct them to a different HTS heading.