# HS code 2805.40: Mercury

> HS code 2805.40 covers mercury. It sits in heading 28.05 (alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury) 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 28.05 are classified under 2805.11 (alkali or alkaline-earth metals, sodium), 2805.12 (alkali or alkaline-earth metals, calcium), 2805.19 (alkali or alkaline-earth metals, other) and 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed). National tariff lines under 2805.40 are live on border.bot for the United States (1 line, also used by 1 other country).

Source: https://border.bot/hs-codes/280540
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 28](https://border.bot/hs-codes/28) / [28.05](https://border.bot/hs-codes/2805) / [2805.40](https://border.bot/hs-codes/280540)

## Key facts

- HS code: 2805.40
- Covers: Mercury
- Heading: [28.05: Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury](https://border.bot/hs-codes/2805)
- Chapter: [28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes](https://border.bot/hs-codes/28)
- Edition: HS2022
- Duty in the United States: [See its 1 line](https://border.bot/countries/united-states/hs-codes/280540)

## What this code covers

HS code 2805.40 covers mercury.

The legal text of the subheading is “Mercury”, in HS2022.

## What it doesn’t cover

Other goods of heading 28.05 are classified under 2805.11 (alkali or alkaline-earth metals, sodium), 2805.12 (alkali or alkaline-earth metals, calcium), 2805.19 (alkali or alkaline-earth metals, other) and 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed).

- [2805.11](https://border.bot/hs-codes/280511) Alkali or alkaline-earth metals: Sodium
- [2805.12](https://border.bot/hs-codes/280512) Alkali or alkaline-earth metals: Calcium
- [2805.19](https://border.bot/hs-codes/280519) Alkali or alkaline-earth metals: Other
- [2805.30](https://border.bot/hs-codes/280530) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

## How it is structured

2805.40 is a six-digit subheading. Its first two digits, 28, are the chapter; the first four, 2805, are heading 28.05; the last two, 40, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 28: Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
- Heading 28.05: Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury
- Subheading 2805.40: Mercury

## In other countries

National tariff lines under 2805.40 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/280540): 1 line, used by 1 other country

- Previous subheading: [2805.30](https://border.bot/hs-codes/280530) Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed
- Next subheading: [2806.10](https://border.bot/hs-codes/280610) Hydrogen chloride (hydrochloric acid)

## Frequently asked questions

### What does HS code 2805.40 cover?

HS code 2805.40 covers mercury.

### Which heading and chapter is HS code 2805.40 in?

HS code 2805.40 is in heading 28.05 (alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury) 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 28.05 classified when 2805.40 doesn’t fit?

Other goods of heading 28.05 are classified under 2805.11 (alkali or alkaline-earth metals, sodium), 2805.12 (alkali or alkaline-earth metals, calcium), 2805.19 (alkali or alkaline-earth metals, other) and 2805.30 (rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed).

### Which countries’ tariffs list national lines under HS code 2805.40?

National tariff lines under 2805.40 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.

Machine-readable: https://border.bot/hs-codes/280540.json