HS 262021 Containing mainly lead
Quick Answer: HS 2620.21 covers dross, ashes, and residues primarily composed of lead, derived from the manufacture of lead or lead articles. These are typically waste products from smelting or refining processes, still containing recoverable lead content. For importers and customs brokers, understanding the specific composition is crucial. The UK and EU generally apply a 0.00% ad valorem duty rate for this heading. In the US, however, duty rates are more complex, often assessed on the metal content, such as 8.8¢/kg on copper content, 3.3¢/kg on lead content, and 3.7¢/kg on zinc content, though some specific subheadings may be "Free." Accurate classification requires detailed analysis of the material's primary metallic content and origin to ensure correct duty assessment and compliance with environmental regulations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620210000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 26202100 | Free | — | — |
| 2620210020 | — | — | ["Pb kg"] |
| 2620210040 | — | — | ["Ag g"] |
| 2620210010 | — | — | ["Cu kg"] |
| 2620210030 | — | — | ["Zn 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.
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How to Classify This HS Code?
What products does HS 262021 cover?
This subheading covers ash and residues containing mainly lead, derived from the metallurgical treatment of ores, concentrates, or scrap, but excluding those specifically provided for elsewhere in Chapter 26. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2620, these are typically by-products from smelting or refining processes where lead is the predominant metal by weight. Examples include lead dross, skimmings, and other residues from lead production or recycling operations, which still possess a significant lead content making them valuable for further recovery. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system align with this WCO definition, focusing on the primary metallic content.
What falls outside HS 262021?
The following products are excluded from HS 262021: lead ores and concentrates, which are classified under Heading 2607, even if they contain lead as the main metal, because they are primary raw materials rather than residues. Additionally, slag, dross, and other waste from the manufacture of iron or steel are classified under Heading 2618 or 2619, even if they contain trace amounts of lead. Furthermore, ash and residues containing precious metals, even if they also contain lead, are typically classified under Heading 262091 or 262099 if the precious metal content is the primary economic driver for recovery, as per the specific provisions of the HS.
What are common classification mistakes for HS 262021?
A common error is misclassifying primary lead ores or concentrates (Heading 2607) as ash and residues of Heading 2620, particularly when their lead content is very high. Another frequent mistake involves confusing lead-containing ash and residues with waste and scrap of lead (Heading 7802), which are typically identifiable pieces of metal suitable for direct remelting without further processing to separate the lead from other non-metallic components. Importers sometimes neglect to apply General Interpretative Rule (GRI) 3(b) when a product contains multiple materials, failing to determine if lead is indeed the "main" component by weight, leading to incorrect classification under other subheadings for mixed residues.
How should importers classify products under HS 262021?
The correct procedure for classifying products under HS 262021 involves a meticulous analysis of the material's composition and origin. Importers and customs brokers should first obtain a detailed chemical analysis or assay report confirming that lead is the predominant metal by weight in the ash or residue. It is crucial to verify that the product is indeed a residue from metallurgical processes and not a primary ore or scrap lead. Consult the WCO HS Explanatory Notes for Heading 2620 and cross-reference with the specific legal notes of Chapter 26 in the USITC HTS or EU TARIC to ensure compliance. When in doubt, seek a binding ruling from the relevant customs authority to ensure accuracy and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 2620.21 ('Ash and residues containing mainly lead') in major markets?
The Most Favored Nation (MFN) duty rates for HS 2620.21 can vary significantly by importing country. For example, the United States generally applies a 'Free' rate for MFN imports under this subheading, as per the USITC Harmonized Tariff Schedule (HTS). The European Union's TARIC database also indicates a 0.00% ad valorem MFN duty rate for this classification. However, some countries may apply specific duties based on metal content. For instance, certain jurisdictions might assess duties such as '8.8¢/kg on copper content + 3.3¢/kg on lead content + 3.7¢/kg on zinc content' if the ash and residues are considered to have recoverable quantities of these base metals. Importers should always consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates.
What are the key classification criteria for products under HS 2620.21, specifically 'containing mainly lead'?
The primary classification criterion for HS 2620.21 is that the 'ash and residues' must 'contain mainly lead'. This implies that lead is the predominant metal by weight or value, or that the residues are primarily derived from lead-processing operations. The World Customs Organization (WCO) Explanatory Notes to Chapter 26 clarify that this heading covers ash and residues (other than from the manufacture of iron or steel) containing metals or metallic compounds, of a kind used principally for the recovery of metal. For classification under 2620.21, the lead content must be significant enough to characterize the product as 'mainly lead' containing, distinguishing it from residues where other metals (e.g., zinc, copper, or aluminum) are predominant (e.g., 2620.30, 2620.40, 2620.91, 2620.99).
Are there any preferential duty rates available for HS 2620.21 under common trade agreements?
Yes, preferential duty rates are often available for HS 2620.21 under various free trade agreements (FTAs) and generalized system of preferences (GSP) schemes. For instance, imports into the United States from countries party to agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), or originating from GSP-eligible developing countries, may qualify for a 0.00% preferential duty rate, provided all rules of origin requirements are met. Similarly, the EU's extensive network of FTAs (e.g., with Canada, Japan, South Korea) and GSP schemes can offer preferential 'Free' rates. Importers must ensure they have the correct certificates of origin (e.g., EUR.1, Form A, or specific FTA certificates) and comply with all origin rules to claim these preferential rates.
What specific documentation is required for importing ash and residues under HS 2620.21?
Beyond standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, importing ash and residues under HS 2620.21 often requires additional specific documentation due to their nature as potential waste or hazardous materials. This may include: 1) A detailed chemical analysis report or assay certificate specifying the exact composition and percentage of lead and other metals, which is crucial for classification and valuation. 2) Environmental permits or waste import licenses from the importing country's environmental protection agency, especially if the material is considered hazardous waste under international conventions like the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal. 3) Certificates of origin if preferential duty rates are claimed. 4) Safety Data Sheets (SDS) to ensure proper handling and compliance with health and safety regulations. Importers should verify specific national and local requirements with their customs broker and relevant regulatory bodies.