HS Code for Oxygen

Oxygen is classified under HS code 2804.40. This classification is governed by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1, which dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 28 covers inorganic chemicals, and heading 2804 specifically includes hydrogen, rare gases, and other non-metals. Oxygen, being a non-metallic element, is explicitly listed under subheading 2804.40. This code applies to oxygen in its elemental form, whether it is presented as a compressed gas or in a liquefied state. The classification remains the same regardless of the purity level, meaning both industrial-grade oxygen used in metallurgy or chemical synthesis and medical-grade oxygen used for therapeutic purposes are classified here. It is important to note that the container, such as a steel cylinder, is usually classified separately if it is for repetitive use, though the gas itself remains under 2804.40. According to the WCO Explanatory Notes, this heading covers oxygen obtained by the fractional distillation of liquid air or by the electrolysis of water. The substance must be a separate chemically defined element to remain within Chapter 28. If the oxygen were mixed with other gases in specific proportions for use as a prepared medicament, the classification might shift, but pure oxygen remains strictly under this code.

Products Included

• Compressed oxygen gas
• Liquid oxygen (LOX)
• Medical grade oxygen
• Industrial grade oxygen
• High-purity research oxygen
• Oxygen for welding and cutting

Common Misclassification

Oxygen is frequently misclassified under HS code 3004, which covers medicaments. While medical oxygen is used for treatment, Chapter 28 Note 1 generally excludes products of Chapter 30, but oxygen is considered a chemical element rather than a prepared medicament. Another common error is using 3824.99 for chemical mixtures; however, if the oxygen is pure or contains only minor impurities, 2804.40 is the correct specific heading. Additionally, air (which contains oxygen) is classified under 2853.90.

FAQ

What is the HS code for oxygen?

The HS code for oxygen is 2804.40, covering both gaseous and liquid forms.

Is medical oxygen different from industrial oxygen in classification?

No, both are classified under 2804.40 as they are chemically the same element, regardless of their intended application or purity level.