Sulfur of all kinds, other than sublimed sulfur, precipitated sulfur and colloidal sulfur
2 declarable lines
Heading 2503 covers sulfur of all kinds except the sublimed, precipitated and colloidal forms, which are refined chemical products classified in chapter 28. The heading has two declarable lines: one for crude or unrefined sulfur and one for all other sulfur within the heading. Both lines carry a general (MFN) rate of Free.
Products in this heading
- Crude sulfur in bulk lumps
- Unrefined sulfur from natural deposits
- Ground sulfur for industrial use
- Sulfur for fertilizer and soil treatment blends
- Sulfur for rubber vulcanization
- Crude sulfur received from petroleum refining as a by-product
- Sulfur powder packed for industrial sale
How to choose the right subheading
- Whether the sulfur is crude or unrefined, which sets 2503.00.00.10, or refined and within the heading, which sets 2503.00.00.90.
- Whether the sulfur has been sublimed, precipitated or colloidal, because those forms leave the heading.
- Physical form and purity as shipped, since the heading covers elemental sulfur only, not sulfur compounds.
- Whether the product is sold as an industrial raw material rather than as a formulated preparation.
Often confused with
- Heading 2802Sublimed sulfur
Refined chemical form is excluded from heading 2503 by its own terms.
- Heading 2802Precipitated sulfur
Named exclusion in heading 2503; classified as a separate chemical.
- Heading 2802Colloidal sulfur
Named exclusion in heading 2503.
- Heading 2502Unroasted iron pyrites
Pyrites are a separate mineral in chapter 25, not sulfur.
- Heading 2807Sulfuric acid
An inorganic acid of chapter 28, not elemental sulfur.
Frequently asked questions
What is the HTS code for crude sulfur?
Crude or unrefined sulfur is classified under 2503.00.00.10, at a general (MFN) rate of Free.
What is the duty on sulfur under heading 2503?
Both lines of the heading are duty free: 2503.00.00.10 and 2503.00.00.90 each carry a general (MFN) rate of Free.
How do I classify refined sulfur that is not crude?
Refined sulfur that stays within the heading, such as ground or processed sulfur, goes under 2503.00.00.90 at a general (MFN) rate of Free. Sulfur that has been sublimed, precipitated or colloided is excluded and is not classified in heading 2503.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.