HS Code for Phosphorus

Phosphorus is classified under HS code 2804.70. This classification is situated within Chapter 28, which pertains to inorganic chemicals and various compounds of precious or rare-earth metals. Specifically, heading 2804 is reserved for hydrogen, rare gases, and other non-metals. Phosphorus, being a non-metallic element, is explicitly categorized here. The classification remains consistent regardless of the physical form or allotrope of the element, such as white, yellow, red, or black phosphorus. These allotropes differ in their molecular arrangement and physical properties—white phosphorus is highly reactive and flammable, while red phosphorus is more stable—but for customs purposes, they are all grouped under the same six-digit code. The determination is based on the elemental purity and the absence of other bonding elements that would transform it into a compound. This code is essential for tracking the trade of this vital industrial element used in everything from fertilizers to electronics and safety matches.

Products Included

• White phosphorus (also known as yellow phosphorus)
• Red phosphorus
• Black phosphorus
• Violet phosphorus
• Amorphous phosphorus

Common Misclassification

Phosphorus is frequently confused with phosphorus sulfides, which are classified under HS code 2813.90. While both contain phosphorus, the addition of sulfur creates a distinct chemical compound categorized under a different heading. Another common error involves phosphides, which fall under HS code 2848.00. Phosphides are compounds of phosphorus with metals or other elements, whereas 2804.70 is strictly for the pure element. Additionally, phosphoric acid (HS code 2809.20) is often misidentified as phosphorus by non-technical personnel, but as an inorganic acid, it belongs to a separate category. Importers must also distinguish between elemental phosphorus and phosphate ores (HS code 2510), which are naturally occurring minerals.

FAQ

What is the HS code for Phosphorus?

The HS code for elemental phosphorus is 2804.70, covering all its allotropic forms.

Are different colors of phosphorus classified under different codes?

No, white, red, and black phosphorus are all classified under the same HS code 2804.70 as they are allotropes of the same element.