HS 261900 Waste suitable for the recovery of iron or manganese
Quick Answer: HS code 261900 covers slag, dross, scalings, and other waste from the manufacture of iron or steel, specifically those suitable for the recovery of iron or manganese. This includes by-products from blast furnaces, steelmaking, and rolling mills that still contain recoverable quantities of these metals. For the UK and EU, most products under this heading are subject to a 0.00% ad valorem duty rate. In the US, duty rates vary, with some subheadings being Free, while others, like certain blast furnace slag, are subject to a specific duty of 73.8¢/t. Importers and exporters should verify the specific subheading for precise classification and duty assessment, as the recoverable metal content and form of waste can impact classification and applicable regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2619009500 | 0.00 % | — | — |
| 2619002000 | 0.00 % | — | — |
| 2619009700 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2619002000 | 0.00 % | — | — |
| 2619009500 | 0.00 % | — | — |
| 2619009700 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2619003000 | Free | — | ["t"] |
| 261900 | — | — | — |
| 2619009000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 261900 cover?
This subheading covers dross, scalings, and other waste products that are suitable for the recovery of iron or manganese, as explicitly defined by the Harmonized System Nomenclature, Chapter 26, Heading 2619. This includes various residues from the manufacture of iron and steel, such as blast furnace dross, mill scale, and other similar by-products containing recoverable quantities of iron or manganese. The USITC Harmonized Tariff Schedule (HTSUS) and the EU TARIC system both align with this WCO definition, emphasizing the "suitable for recovery" criterion, meaning the material must possess sufficient economic value for further processing to extract the metals.
What falls outside HS 261900?
The following products are excluded from HS 261900: slag from the manufacture of iron or steel, which is specifically classified under HS 2618. Additionally, ash and residues containing metals other than iron or manganese, or containing iron or manganese but not suitable for their recovery (e.g., due to extremely low concentrations or prohibitive processing costs), would be classified elsewhere, often under HS 2620 if they contain other metals or under Chapter 26 generally if they are not suitable for recovery. For instance, certain spent catalysts, even if containing iron, are typically classified under HS 3815.
What are common classification mistakes for HS 261900?
A common error is misclassifying actual iron or steel slag (HS 2618) as waste suitable for recovery under HS 261900, despite the clear distinction in the WCO Explanatory Notes. Another frequent mistake involves classifying waste containing iron or manganese that is *not* economically viable for recovery under this subheading, violating the "suitable for recovery" criterion. Importers sometimes also confuse these waste products with primary ores of iron (HS 2601) or manganese (HS 2602), which are distinct raw materials and not manufacturing by-products, leading to incorrect duty rates and compliance issues, often disregarding General Interpretative Rule 1.
How should importers classify products under HS 261900?
The correct procedure for classifying products under HS 261900 involves a thorough analysis of the material's composition and its economic suitability for the recovery of iron or manganese. Importers and customs brokers should obtain detailed laboratory analyses or assay reports confirming the presence and concentration of these metals. Furthermore, they must demonstrate that the material is indeed a "waste" product from manufacturing processes and not a primary ore. Consulting the WCO Explanatory Notes for Heading 2619, along with specific national tariff interpretations from sources like the USITC HTSUS or EU TARIC, is crucial to ensure accurate and compliant classification, supporting the "suitable for recovery" aspect with commercial evidence.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the Most Favored Nation (MFN) import duty rate for HS 261900 in key markets?
The MFN (Most Favored Nation) import duty rates for HS 261900 ('Slag, dross, scalings and other waste from the manufacture of iron or steel') are generally very low or free in major trading blocs. For example, the United States (USITC) applies a 'Free' duty rate. The European Union (TARIC) also applies a 0.00% ad valorem duty rate. The United Kingdom Trade Tariff similarly lists a 0.00% ad valorem duty. Importers should always verify the current rates directly with the customs authority of the importing country, as rates can be subject to change.
What are the key classification criteria for products under HS 261900?
HS 261900 specifically covers 'Slag, dross, scalings and other waste from the manufacture of iron or steel'. The primary classification criterion is that the material must be a waste product directly resulting from the manufacturing process of iron or steel, and it must be suitable for the recovery of iron or manganese. This excludes primary iron ores (Chapter 26, heading 2601) and also highly processed or refined forms of iron or steel that are no longer considered 'waste'. The 'suitability for recovery' aspect implies that the material still contains economically viable quantities of iron or manganese that can be extracted. Importers should be prepared to provide evidence of the material's origin and composition to support this classification.
Are there any significant preferential duty rates or trade agreements that impact HS 261900?
Given that the MFN duty rates for HS 261900 are already 'Free' or 0.00% in many major markets like the US, EU, and UK, the practical impact of preferential trade agreements on duty rates for this specific HS code is often minimal. However, preferential agreements such as the USMCA (United States-Mexico-Canada Agreement), various EU FTAs (Free Trade Agreements), or the UK's trade agreements can still be relevant for rules of origin, documentation simplification, or other non-tariff measures. While the duty rate may remain 0.00%, claiming preferential origin under an FTA can sometimes streamline customs clearance or provide other benefits. Importers should consult the specific FTA rules of origin to determine eligibility, even for duty-free items.
What documentation is typically required for importing goods classified under HS 261900?
Standard import documentation will be required for HS 261900, including a commercial invoice, packing list, and bill of lading or air waybill. Due to the nature of the goods as 'waste suitable for recovery,' additional documentation may be requested by customs authorities to verify the nature, origin, and composition of the material. This might include a certificate of analysis, a statement from the producer confirming the material is a byproduct of iron or steel manufacturing, or a declaration of the material's suitability for recovery. Depending on the importing country's environmental regulations, specific waste import permits or notifications under conventions like the Basel Convention might also be necessary, especially if the material could be considered hazardous waste. Importers should proactively check specific national import requirements for waste materials.