2814 - Ammonia, anhydrous or in aqueous solution:

This HTS category, 2814, encompasses ammonia in its various forms. It specifically covers anhydrous ammonia, which is ammonia in a gaseous or liquid state without water, and ammonia in aqueous solution, commonly known as ammonium hydroxide, where ammonia gas is dissolved in water. This classification is crucial for identifying and duty assessing a fundamental industrial chemical.

Within the broader scope of Chapter 28, which deals with inorganic chemicals, this category is distinct from other entries covering elements, salts, and other inorganic compounds. While siblings at the root level of the HTS, such as live animals in Chapter 01, represent entirely different product groups, category 2814 focuses exclusively on the chemical compound ammonia. Its position within Section VI highlights its role as a key product of the chemical industry.

Category 2814 is further subdivided to distinguish between the two primary commercial forms of ammonia. The subheading 2814.10.00.00 specifically addresses anhydrous ammonia, which is often transported and stored under pressure or at low temperatures. The subheading 2814.20.00.00 covers ammonia in aqueous solution, where the concentration of ammonia in water will be a key factor for precise classification.