UK Chapter 25 — Salt; sulphur; earths and stone; plastering materials, lime and cement · TariffFlow
UK Harmonised System · Section V — Mineral products
Chapter 25 — Salt; sulphur; earths and stone; plastering materials, lime and cement
29 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. Except where their context or Note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2. This chapter does not cover: - a. sublimed sulphur, precipitated sulphur or colloidal sulphur (heading [2802](/headings/2802)); - b. earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading [2821](/headings/2821)); - c. medicaments or other products of Chapter [30](/chapters/30); - d. perfumery, cosmetic or toilet preparations (Chapter [33](/chapters/33)); - e. dolomite ramming mix (heading [3816](/headings/3816)) - f. setts, curbstones or flagstones (heading [6801](/headings/6801)); mosaic cubes or the like (heading [6802](/headings/6802)); roofing, facing or damp course slates (heading [6803](/headings/6803)); - g. precious or semi-precious stones (heading [7102](/headings/7102) or [7103](/headings/7103)); - h. cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading [3824](/headings/3824); optical elements of sodium chloride or of magnesium oxide (heading [9001](/headings/9001)); - ij. billiard chalks (heading [9504](/headings/9504)); or - k. writing or drawing chalks or tailors' chalks (heading [9609](/headings/9609)). 3. Any products classifiable in heading [2517](/headings/2517) and any other heading of the Chapter are to be classified in heading [2517](/headings/2517). 4. Heading [2530](/headings/2530) applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. ### Additional chapter note The term “denatured” as regards code [2501 00 51](/subheadings/2501005100-80) and applies when: - the goods are homogeneously mixed with one of the denaturants shown in column 1 of the table below in the quantities indicated in column 2 and - separation of the goods and the denaturant is not economically viable. | Denaturant | | | Minimum quantity to be used (in g) per 100kg of denatured product | |-|-|-|-|-| | (1) | | | (2) | | Chemical name or description | Common name | Colour index | | | Sodium salt of 4-sulphobenzeneazo-resorcinol, or 2.4-dihydroxyazobenzene-4-sulphonic acid (colour: yellow) | Chrysoine S | 14270 | 6 | | Disodium salt of 1-(4-sulpho-1-phenylazo)-4-aminobenzene-5-sulphonic acid (colour: yellow) | Fast yellow AB | 13015 | 6 | | Tetrasodium salt of 1-(4-sulpho-1-naphthylazo)-2-naphthol-3.6.8-trisulphonic acid (colour: red) | Ponceau 6 R | 16290 | 1 | | Tetrabromofluorescein (colour: fluorescent yellow) | Eosine | 45380 | 0.5 | | Naphthalene | Naphthalene | - | 250 | | Powdered soap | Powdered soap | - | 1.000 | | Sodium or potassium dichromate | Sodium or potassium dichromate | - | 30 | | Iron oxide containing not less than 50% of Fe2O3 by weight. The iron oxide should be dark red to brown and should take the form of a fine powder of which at least 90 % passes through a sieve having a mesh of 0.10 mm | Iron oxide | - | 250 | Sodium hypochlorite | Sodium hypochlorite | | 3.000 | The column entitled “Colour Index” contains the numbers corresponding to the Rewe Colour Index, third edition 1971.
Headings in Chapter 25
Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.
Need the 10-digit code for your product?
Paste a product description, upload a datasheet or photo, and TariffFlow will recommend a specific UK commodity code with structured reasoning, relevant published ruling examples, current HMRC measures, and a Case Pack you can keep on file.