Sulfuric acid; oleum
1 declarable lines
Heading 2807 covers sulfuric acid and oleum, which is fuming sulfuric acid, meaning sulfuric acid with dissolved sulfur trioxide. The heading has a single declarable line, 2807.00.00.00, so there is no subheading split by strength, concentration or end use. Both ordinary and fuming grades are classified in the same line.
Products in this heading
- Sulfuric acid, technical or commercial grade
- Battery acid (dilute sulfuric acid used as electrolyte)
- Concentrated sulfuric acid for industrial processing
- Oleum (fuming sulfuric acid)
- Sulfuric acid used in fertilizer and chemical manufacturing
- Sulfuric acid used in metal pickling and cleaning
- Spent or diluted sulfuric acid presented as the acid itself
How to choose the right subheading
- Confirm the product is sulfuric acid or oleum, not another inorganic acid.
- Check whether sulfur trioxide is dissolved in the acid, which makes it oleum; both grades stay in the same line.
- Do not try to split by concentration or purity; the heading has one declarable line.
- Confirm the goods are not a mixture or residue with other substances that would move them to another heading.
- Verify the product is not a spent acid or waste stream described elsewhere.
Often confused with
- Heading 2808Nitric acid
Separate acid named in its own heading.
- Heading 2806Hydrochloric acid
Covered by heading 2806, not with sulfuric acid.
- Heading 2809Phosphoric acid
Classified in heading 2809.
- Heading 2802Sublimed or precipitated sulfur
The element sulfur, not the acid.
- Heading 2847Hydrogen peroxide
Separate product with its own heading.
Frequently asked questions
What is the HTS code for sulfuric acid?
Sulfuric acid is classified under 2807.00.00.00, with a general (MFN) rate of Free.
What is the duty on oleum (fuming sulfuric acid)?
Oleum falls under 2807.00.00.00 and carries a general (MFN) rate of Free.
How do I classify battery acid versus concentrated sulfuric acid?
Both are sulfuric acid and are reported under the single line 2807.00.00.00, general (MFN) rate Free, regardless of strength.
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.