HS code · 4-digit heading
HS Code 28.09 – Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined
What HS 28.09 covers
Heading 2809 covers Diphosphorus pentaoxide, phosphoric acid, and polyphosphoric acids, whether or not chemically defined, representing a crucial group of phosphorus-based inorganic chemicals. Diphosphorus pentaoxide (P2O5), also known as phosphorus pentoxide, is a powerful dehydrating agent and a precursor to phosphoric acid, vital in organic synthesis and as a desiccant. Phosphoric acid (H3PO4), particularly orthophosphoric acid, is one of the most important inorganic acids, with widespread applications in fertilizers, food and beverage additives (as an acidulant), detergents, metal treatment, and pharmaceuticals. Polyphosphoric acids are oligomers of phosphoric acid, characterized by P-O-P linkages, and are used as dehydrating agents, catalysts, and in the production of specialty phosphates. The scope of this heading includes various grades and concentrations of these acids. Accurate classification under 2809 is essential for trade compliance, as it impacts tariff rates, food safety regulations (for food-grade phosphoric acid), and environmental controls related to phosphorus compounds. Historically, phosphorus compounds have been central to agriculture since the development of superphosphate fertilizers in the 19th century. These chemicals fall under Chapter 28, which broadly covers inorganic chemicals, distinguishing them from organic phosphates or formulated products. Understanding the specific form and application is critical for correct classification and navigating the complex regulatory landscape.
- Covers
- Orthophosphoric acid (technical grade)
- Food-grade phosphoric acid
- Wet-process phosphoric acid
- Furnace-grade phosphoric acid
- Polyphosphoric acid (PPA)
- Diphosphorus pentaoxide (phosphorus pentoxide)
- Superphosphoric acid
- Dilute phosphoric acid
- Concentrated phosphoric acid
- Phosphoric acid for fertilizer production
- Phosphoric acid for beverage industry
- Phosphoric acid for rust removal
- Phosphoric acid for dental cements
- Phosphoric acid for fuel cells
- Phosphoric acid for water treatment
- Polyphosphoric acid for asphalt modification
- Polyphosphoric acid for chemical synthesis
- Diphosphorus pentaoxide for desiccation
- Diphosphorus pentaoxide for organic synthesis
- Chemically pure phosphoric acid
- Reagent-grade phosphoric acid
- Industrial-grade phosphoric acid
- Phosphoric acid for flame retardants.
- Examples
A large fertilizer company in Brazil imports technical-grade phosphoric acid from Morocco, a major phosphate rock producer, for the manufacture of phosphate fertilizers, often utilizing large bulk carriers. A beverage manufacturer in the United States sources food-grade phosphoric acid from China for use as an acidulant in soft drinks, ensuring strict quality control through established supply chains. A specialty chemical firm in Europe imports polyphosphoric acid from India for its application as a dehydrating agent and catalyst in complex organic synthesis reactions, typically transported in specialized containers.
Subheadings under 28.09 2
Codes often confused with 28.09
Common mistake. Common misclassification errors for HS 2809 often involve confusing phosphoric acid with its salts or derivatives. For instance, classifying sodium phosphates (HS 2835) or calcium phosphates (HS 2835) under 2809, when this heading is specifically for the acid and its anhydride. Another mistake is classifying formulated products containing phosphoric acid, such as certain rust removers or industrial detergents, under 2809 instead of their more specific functional headings (e.g., HS 3402 for detergents or HS 3824 for other chemical products). Similarly, misclassifying phosphorus fertilizers (HS 3103) as pure phosphoric acid can lead to incorrect duties and regulatory non-compliance.
Top exporters and importers of HS code 2809, 2025
In 2025, the largest exporter of HS code 2809 in UN Comtrade data was Morocco, with 46% of world exports; the largest importer in UN Comtrade data was India, with 40% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Morocco $3.6B 46% of world exports
- 2 China $923M 12% of world exports
- 3 Jordan* ~$830M 11% of world exports · partner records ↗
World total: $7.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 India $2.5B 40% of world imports
- 2 Pakistan $485M 7.7% of world imports
- 3 United States $338M 5.4% of world imports
World total: $6.3B 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 28.09
What is HS code 2809?
HS code 2809 is a 4-digit heading in the Harmonized System that covers: Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. Heading 2809 covers Diphosphorus pentaoxide, phosphoric acid, and polyphosphoric acids, whether or not chemically defined, representing a crucial group of phosphorus-based inorganic chemicals. Diphosphorus pentaoxide (P2O5), also known as phosphorus pentoxide, is a powerful dehydrating agent and a precursor to phosphoric acid, vital in organic synthesis and as a desiccant. Phosphoric acid (H3PO4), particularly orthophosphoric acid, is one of the most important inorganic acids, with widespread applications in fertilizers, food and beverage additives (as an acidulant), detergents, metal treatment, and pharmaceuticals. Polyphosphoric acids are oligomers of phosphoric acid, characterized by P-O-P linkages, and are used as dehydrating agents, catalysts, and in the production of specialty phosphates. The scope of this heading includes various grades and concentrations of these acids. Accurate classification under 2809 is essential for trade compliance, as it impacts tariff rates, food safety regulations (for food-grade phosphoric acid), and environmental controls related to phosphorus compounds. Historically, phosphorus compounds have been central to agriculture since the development of superphosphate fertilizers in the 19th century. These chemicals fall under Chapter 28, which broadly covers inorganic chemicals, distinguishing them from organic phosphates or formulated products. Understanding the specific form and application is critical for correct classification and navigating the complex regulatory landscape.
What products fall under HS code 2809?
Orthophosphoric acid (technical grade), food-grade phosphoric acid, wet-process phosphoric acid, furnace-grade phosphoric acid, polyphosphoric acid (PPA), diphosphorus pentaoxide (phosphorus pentoxide), superphosphoric acid, dilute phosphoric acid, concentrated phosphoric acid, phosphoric acid for fertilizer production, phosphoric acid for beverage industry, phosphoric acid for rust removal, phosphoric acid for dental cements, phosphoric acid for fuel cells, phosphoric acid for water treatment, polyphosphoric acid for asphalt modification, polyphosphoric acid for chemical synthesis, diphosphorus pentaoxide for desiccation, diphosphorus pentaoxide for organic synthesis, chemically pure phosphoric acid, reagent-grade phosphoric acid, industrial-grade phosphoric acid, phosphoric acid for flame retardants.
What are common misclassifications for HS code 2809?
Common misclassification errors for HS 2809 often involve confusing phosphoric acid with its salts or derivatives. For instance, classifying sodium phosphates (HS 2835) or calcium phosphates (HS 2835) under 2809, when this heading is specifically for the acid and its anhydride. Another mistake is classifying formulated products containing phosphoric acid, such as certain rust removers or industrial detergents, under 2809 instead of their more specific functional headings (e.g., HS 3402 for detergents or HS 3824 for other chemical products). Similarly, misclassifying phosphorus fertilizers (HS 3103) as pure phosphoric acid can lead to incorrect duties and regulatory non-compliance.
Which countries are the top exporters of goods under HS code 2809?
In 2025, the top exporters of HS code 2809 in UN Comtrade data were Morocco ($3.6B, 46% of world exports), China ($923M) and Jordan (about $830M). World exports came to about $7.7B, 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.
Which countries are the top importers of goods under HS code 2809?
In 2025, the top importers of HS code 2809 in UN Comtrade data were India ($2.5B, 40% of world imports), Pakistan ($485M) and the United States ($338M). World imports came to about $6.3B, 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 2809 structured?
HS code 2809 is a 4-digit heading under Chapter 28 of the Harmonized System. The first 2 digits (28) identify the chapter, and digits 3-4 (09) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.