Key facts
- HS code
- 2804.40
- Covers
- Oxygen
- Edition
- HS2022
- Duty in the United States
- See its 1 line
Summary
HS code 2804.40 covers oxygen. It sits in heading 28.04 (hydrogen, rare gases and other non-metals) in chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes). Other goods of heading 28.04 are classified under 2804.10 (hydrogen), 2804.21 (rare gases, argon), 2804.29 (rare gases, other), 2804.30 (nitrogen) or 6 others. National tariff lines under 2804.40 are live on border.bot for the United States (1 line, also used by 1 other country).
What this code covers
HS code 2804.40 covers oxygen.
The legal text of the subheading is “Oxygen”, in HS2022.
What it doesn’t cover
Other goods of heading 28.04 are classified under 2804.10 (hydrogen), 2804.21 (rare gases, argon), 2804.29 (rare gases, other), 2804.30 (nitrogen) or 6 others.
How it is structured
2804.40 is a six-digit subheading. Its first two digits, 28, are the chapter; the first four, 2804, are heading 28.04; the last two, 40, identify the subheading within the heading.
Countries add their own digits after these six for their national tariff lines.
- Heading 28.04
- Hydrogen, rare gases and other non-metals
- Subheading 2804.40
- Oxygen
In other countries
National tariff lines under 2804.40 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
What does HS code 2804.40 cover?
HS code 2804.40 covers oxygen.
Which heading and chapter is HS code 2804.40 in?
HS code 2804.40 is in heading 28.04 (hydrogen, rare gases and other non-metals) in chapter 28 (inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes).
Where are goods of heading 28.04 classified when 2804.40 doesn’t fit?
Other goods of heading 28.04 are classified under 2804.10 (hydrogen), 2804.21 (rare gases, argon), 2804.29 (rare gases, other), 2804.30 (nitrogen) or 6 others.
Which countries’ tariffs list national lines under HS code 2804.40?
National tariff lines under 2804.40 are live on border.bot for the United States (1 line, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.