HS code · 4-digit heading
HS Code 28.02 – Sulphur; sublimed or precipitated, colloidal sulphur
What HS 28.02 covers
HS Code 2802 specifically covers elemental sulphur in various forms, including crude, unrefined sulphur, as well as more processed forms like sublimed, precipitated, and colloidal sulphur. This heading is crucial for distinguishing elemental sulphur from its numerous chemical compounds, such as sulphuric acid (2807) or sulphates (2833), which fall under different classifications within Chapter 28. The scope encompasses sulphur derived from various sources, including natural deposits, petroleum and natural gas desulfurization, and industrial by-products. Sulphur is a foundational chemical commodity, essential for the production of sulphuric acid – the most widely produced industrial chemical – which in turn is vital for fertilizers, chemical synthesis, and metallurgy. Other significant applications include rubber vulcanization, pesticides, and pharmaceuticals. Its historical significance is immense, dating back to ancient uses in medicine and warfare, evolving into a critical raw material for modern industry. For trade compliance, accurate classification under 2802 is important for duty assessment, managing any specific import/export restrictions related to its use (e.g., in explosives precursors in some regions), and ensuring proper handling and transportation given its flammability in certain forms. This heading provides a clear classification for the elemental form of sulphur, distinguishing it from both its ores (Chapter 25) and its compounds, thereby maintaining the structured hierarchy of Chapter 28's inorganic chemicals.
- Covers
- Crude sulphur
- Unrefined sulphur
- Elemental sulphur
- Refined sulphur
- Sublimed sulphur
- Precipitated sulphur
- Colloidal sulphur
- Sulphur powder
- Sulphur lumps
- Granular sulphur
- Prilled sulphur
- Molten sulphur
- Sulphur pastilles
- Roll sulphur
- Recovered sulphur
- High purity sulphur
- Industrial grade sulphur
- Agricultural grade sulphur
- Rubber grade sulphur
- Pharmaceutical grade sulphur
- Technical grade sulphur
- Ultra-fine sulphur
- Micronized sulphur
- Sulphur briquettes
- Examples
A large fertilizer manufacturer in India imports vast quantities of granular sulphur from Canada, transported by bulk cargo ships, to produce sulphuric acid, a key ingredient for phosphate fertilizers. Concurrently, a tire company in Indonesia procures rubber-grade sublimed sulphur from the United States for the vulcanization process, often shipped in containers. In another instance, a chemical plant in China exports precipitated sulphur to Vietnam for use in pesticide formulation, utilizing both sea and land routes. Furthermore, a European pharmaceutical company imports high-purity colloidal sulphur from Germany for dermatological preparations, ensuring strict quality control during transport. Finally, a Middle Eastern refinery exports molten sulphur to various Asian countries as a byproduct of natural gas processing, requiring specialized heated tankers for transport.
Subheadings under 28.02 1
Codes often confused with 28.02
Common mistake. Traders often confuse elemental sulphur (2802) with sulphur ores (2503) or sulphur compounds. Sulphur ore, which is naturally occurring sulphur mixed with other minerals, belongs to 2503. Sulphuric acid (H2SO4) is classified under 2807, and various sulphates (e.g., ammonium sulphate) fall under 2833. Another common error is misclassifying sulphur mixtures or preparations as pure elemental sulphur, when they might belong to heading 3824 (chemical products not elsewhere specified). The key distinction lies in the purity and chemical form: 2802 is exclusively for elemental sulphur, whether crude or refined, and its specific physical forms like sublimed or precipitated, not its compounds or un-beneficiated ores.
Top exporters and importers of HS code 2802, 2025
In 2025, the largest exporter of HS code 2802 in UN Comtrade data was Saudi Arabia, with 82% of world exports; the largest importer in UN Comtrade data was Indonesia, with 26% of world imports. Türkiye reports $969M of its chapter 28 exports without product detail (confidential), so it may also belong among the top exporters.
Top exporters 2025 · share of world exports
- 1 Saudi Arabia $556M 82% of world exports
- 2 Canada $23M 3.5% of world exports
- 3 India $20M 2.9% of world exports
Türkiye reports $969M of its chapter 28 exports without product detail (confidential), so it may also belong among the top exporters.
World total: $680M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Indonesia $27M 26% of world imports
- 2 Jordan* ~$17M 16% of world imports · partner records ↗
- 3 Germany $8.5M 8.3% of world imports
World total: $103M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 28.02
What is HS code 2802?
HS code 2802 is a 4-digit heading in the Harmonized System that covers: Sulphur; sublimed or precipitated, colloidal sulphur. HS Code 2802 specifically covers elemental sulphur in various forms, including crude, unrefined sulphur, as well as more processed forms like sublimed, precipitated, and colloidal sulphur. This heading is crucial for distinguishing elemental sulphur from its numerous chemical compounds, such as sulphuric acid (2807) or sulphates (2833), which fall under different classifications within Chapter 28. The scope encompasses sulphur derived from various sources, including natural deposits, petroleum and natural gas desulfurization, and industrial by-products. Sulphur is a foundational chemical commodity, essential for the production of sulphuric acid – the most widely produced industrial chemical – which in turn is vital for fertilizers, chemical synthesis, and metallurgy. Other significant applications include rubber vulcanization, pesticides, and pharmaceuticals. Its historical significance is immense, dating back to ancient uses in medicine and warfare, evolving into a critical raw material for modern industry. For trade compliance, accurate classification under 2802 is important for duty assessment, managing any specific import/export restrictions related to its use (e.g., in explosives precursors in some regions), and ensuring proper handling and transportation given its flammability in certain forms. This heading provides a clear classification for the elemental form of sulphur, distinguishing it from both its ores (Chapter 25) and its compounds, thereby maintaining the structured hierarchy of Chapter 28's inorganic chemicals.
What products fall under HS code 2802?
Crude sulphur, unrefined sulphur, elemental sulphur, refined sulphur, sublimed sulphur, precipitated sulphur, colloidal sulphur, sulphur powder, sulphur lumps, granular sulphur, prilled sulphur, molten sulphur, sulphur pastilles, roll sulphur, recovered sulphur, high purity sulphur, industrial grade sulphur, agricultural grade sulphur, rubber grade sulphur, pharmaceutical grade sulphur, technical grade sulphur, ultra-fine sulphur, micronized sulphur, sulphur briquettes
What are common misclassifications for HS code 2802?
Traders often confuse elemental sulphur (2802) with sulphur ores (2503) or sulphur compounds. Sulphur ore, which is naturally occurring sulphur mixed with other minerals, belongs to 2503. Sulphuric acid (H2SO4) is classified under 2807, and various sulphates (e.g., ammonium sulphate) fall under 2833. Another common error is misclassifying sulphur mixtures or preparations as pure elemental sulphur, when they might belong to heading 3824 (chemical products not elsewhere specified). The key distinction lies in the purity and chemical form: 2802 is exclusively for elemental sulphur, whether crude or refined, and its specific physical forms like sublimed or precipitated, not its compounds or un-beneficiated ores.
Which countries are the top exporters of goods under HS code 2802?
In 2025, the top exporters of HS code 2802 in UN Comtrade data were Saudi Arabia ($556M, 82% of world exports), Canada ($23M) and India ($20M). World exports came to about $680M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Türkiye reports $969M of its chapter 28 exports without product detail (confidential), so it may also belong among the top exporters.
Which countries are the top importers of goods under HS code 2802?
In 2025, the top importers of HS code 2802 in UN Comtrade data were Indonesia ($27M, 26% of world imports), Jordan (about $17M) and Germany ($8.5M). World imports came to about $103M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 2802 structured?
HS code 2802 is a 4-digit heading under Chapter 28 of the Harmonized System. The first 2 digits (28) identify the chapter, and digits 3-4 (02) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.