HS 260111 Iron ores and concentrates, other than roasted iron pyrites

What products does HS 260111 cover?

This subheading covers iron ores and concentrates that are not roasted iron pyrites, specifically those with an iron content of 60% or more by weight. This includes various forms such as hematite, magnetite, limonite, and siderite, whether in lump, fine, or pelletized form, provided they meet the specified iron content threshold. The WCO Harmonized System Explanatory Notes for Heading 2601 clarify that "ores" refer to metalliferous minerals naturally associated with other minerals, from which metals are extracted economically. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system align with this definition, focusing on the raw or minimally processed state of the iron-bearing material.

What falls outside HS 260111?

The following products are excluded from HS 260111: iron ores and concentrates with an iron content of less than 60% by weight, which are classified under HS 260112. Roasted iron pyrites, which are iron sulfides that have been heated to remove sulfur, are specifically excluded by the subheading text and are classified under HS 260120. Furthermore, agglomerated iron ores and concentrates, such as pellets or briquettes, that have undergone further processing beyond simple concentration or sizing, are generally classified under HS 260112 if their iron content is less than 60%, or under other headings if they are considered primary forms of iron or steel. Iron oxides and hydroxides, if not in their natural ore state, are typically classified in Chapter 28.

What are common classification mistakes for HS 260111?

A common error is misinterpreting the "60% or more by weight" iron content threshold, leading to incorrect classification between HS 260111 and HS 260112. Importers sometimes fail to obtain accurate assay reports for their shipments, resulting in classification based on assumption rather than verified data. Another frequent mistake is classifying roasted iron pyrites under this subheading, despite the explicit exclusion in the text; these should be classified under HS 260120. Additionally, confusion can arise with agglomerated products, where the degree of processing needs careful evaluation against the WCO Explanatory Notes to determine if they remain "ores and concentrates" or have transformed into a different product, potentially affecting their classification under General Interpretative Rule (GRI) 1.

How should importers classify products under HS 260111?

The correct procedure for classifying products under HS 260111 involves several critical steps for importers and customs brokers. First, obtain a certified assay report for each shipment, clearly stating the iron content by weight. This is paramount for distinguishing between HS 260111 (60% or more) and HS 260112 (less than 60%). Second, verify that the product is indeed an "ore or concentrate" and not roasted iron pyrites or a more processed form of iron. Consult the WCO Explanatory Notes for Heading 2601 for detailed definitions. Third, ensure that the product has not undergone significant agglomeration or chemical alteration that would change its fundamental character from a raw ore. Finally, cross-reference the classification with official tariff schedules like the USITC HTS or EU TARIC to confirm any specific national or regional interpretations or additional notes.