2849.90.10.00 - Of boron

This HTS category, 2849.90.10.00, specifically covers carbides that are chemically defined and primarily composed of boron. These materials are essential in various industrial applications, often utilized for their exceptional hardness, thermal stability, and unique chemical properties. Examples include boron carbide (B4C), which is widely employed in applications such as abrasive powders, grinding wheels, cutting tools, and as a neutron absorber in nuclear reactors.

The classification distinguishes these boron-based carbides from other carbides under heading 2849. For instance, sibling categories like 2849.90.20.00 and 2849.90.30.00 classify carbides of chromium and tungsten, respectively. The key differentiator here is the elemental composition; this category is exclusively for carbides where boron is the defining chemical element, excluding those primarily made of chromium or tungsten, even if boron might be present in minor quantities as an alloying element or impurity. The remaining sibling, 2849.90.50.00, encompasses all other carbides not specifically enumerated.

As a leaf node, this HTS code does not have further subcategories. Therefore, the primary focus for classification under 2849.90.10.00 is the definitive presence and predominant role of boron in the chemical compound, alongside confirming its classification as a carbide. Importers and exporters should ensure that the commodity's technical specifications and chemical analysis clearly indicate boron as the primary element within the carbide structure.