HTS Code: 2807 — Sulfuric Acid and Oleum

Heading 2807 encompasses sulfuric acid and oleum, both of which are crucial chemical substances in industrial applications. Sulfuric acid is a highly corrosive strong mineral acid widely used in fertilizer production, chemical synthesis, petroleum refining, and wastewater treatment. Oleum, also known as fuming sulfuric acid, is a solution of sulfur trioxide in sulfuric acid, characterized by its ability to release sulfur trioxide fumes and used primarily in sulfonation processes and chemical manufacturing.

Code Hierarchy

• Section VI:
• Products of the Chemical or Allied Industries (Chapters 28-38)
• Chapter 28: Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals, of Rare-Earth Metals, of Radioactive Elements or of Isotopes
• Heading 2807: Sulfuric acid; oleum
• US HTS Code (10-digit): 2807.00.00.00 – Specifies sulfuric acid and oleum in their commercial forms.

Detailed Breakdown of Subheadings

The 4-digit HS heading 2807 is generally not subdivided further in the US HTS system, reflecting the uniform classification of sulfuric acid and oleum under a single code. This simplifies classification for importers and exporters dealing with these chemicals. Below is the detailed classification:

What is NOT Classified Here?

To avoid misclassification, note the following exclusions:

• Other Sulfur Compounds: Sulfur dioxide, hydrogen sulfide, and other sulfur compounds are classified in different HTS codes within Chapter 28.
• Prepared Fertilizers: Sulfuric acid used in the manufacture of fertilizers is classified under Chapter 31 when integrated into fertilizer products.
• Sulfuric Acid Solutions with Additives: Mixtures containing sulfuric acid and other substances may be classified differently depending on composition.

Notes

• Hazardous Material Regulations:
• Sulfuric acid and oleum are classified as hazardous materials under U.S. Department of Transportation regulations, requiring specific packaging and labeling for transport.
• Import Controls: Due to their corrosive nature, importation is subject to strict customs and environmental controls, including compliance with EPA regulations.
• Duty Rates: Duty rates for sulfuric acid and oleum can vary based on origin and trade agreements; consult the current USHTS for precise rates.
• Trade Restrictions: Certain countries may have restrictions or quotas on the import of sulfuric acid and oleum.

Declaration Example

Product: A shipment of commercial-grade sulfuric acid from Germany.US HTS Code: 2807.00.00.00 (Sulfuric acid; oleum)

Unit of Quantity: Kilogram (kg) or liter (L) depending on packaging

General Duty Rate: Check current USHTS (Varies by country of origin and trade agreements)

Additional Requirements: Compliance with DOT hazardous materials regulations and EPA import controls.

Related HTS Codes

• HTS 2806:
• Hydrogen chloride (hydrochloric acid) and chloride of hydrogen.
• HTS 2811: Other inorganic acids and inorganic oxygen compounds of non-metals.
• HTS 3824: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries.