Heading 2840

Borates; peroxoborates (perborates)

5 declarable lines

Heading 2840 covers borates, which are salts of boric acid, and peroxoborates (perborates), which are boron compounds carrying a peroxo group. The heading first splits disodium tetraborate (refined borax) into an anhydrous line and an other line, then provides a single line for all other borates. The last split separates sodium perborate from other peroxoborates.

Products in this heading

Refined borax, anhydrous (disodium tetraborate with no water of crystallization)
Refined borax decahydrate and borax pentahydrate
Sodium metaborate and other sodium borate salts
Zinc borate used as a flame retardant additive
Ammonium pentaborate and potassium borate salts
Sodium perborate monohydrate and tetrahydrate
Other peroxoborates used as bleaching agents

How to choose the right subheading

Identify whether the product is a borate salt or a peroxoborate, since peroxoborates have their own subheading.
For disodium tetraborate (refined borax), check whether the product is anhydrous or contains water of crystallization.
Identify the cation or the specific borate salt for products other than disodium tetraborate.
For peroxoborates, check whether the product is sodium perborate or another peroxoborate.
Confirm the material is a refined chemical product rather than a crude natural borate ore.

Often confused with

Boric acid
Boric acid is an inorganic acid, not a borate salt.
Natural borates such as tincal ore, kernite and crude concentrates
Crude natural borates and concentrates are classified in chapter 25, not chapter 28.
Boron, the element
Elemental boron is a nonmetal element, not a borate compound.
Heading 2804
Boron oxide (diboron trioxide)
It is an oxygen compound of a nonmetal, not a metal borate salt.
Heading 2811

Frequently asked questions

What is the HTS code for anhydrous refined borax?

Anhydrous disodium tetraborate (refined borax) is 2840.11.00.00, dutiable at a general (MFN) rate of 0.3%.

What is the duty on sodium perborate?

Sodium perborate is 2840.30.00.10, dutiable at a general (MFN) rate of 3.7%.

How do I classify borax decahydrate?

Refined borax that contains water of crystallization, such as the decahydrate, is 2840.19.00.00, dutiable at a general (MFN) rate of 0.1%.

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.