HS 262040 Containing mainly aluminium
Quick Answer: HS code 2620.40 covers ash and residues primarily composed of aluminium, derived from the processing of aluminium or aluminium-containing materials. These are typically by-products from smelting, refining, or manufacturing processes, not primary aluminium ore. For importers and exporters, the duty rates are notably favorable across major jurisdictions. The UK Trade Tariff and EU TARIC both apply a 0.00% ad valorem duty rate. Similarly, the US Harmonized Tariff Schedule (HTSUS) lists a "Free" duty rate for all subheadings under 2620.40. This consistent zero-duty treatment simplifies trade compliance for these specific aluminium residues, making them attractive for recycling or further processing without additional tariff burdens. Importers should ensure accurate classification to benefit from these rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 26204000 | Free | — | — |
| 2620400060 | — | — | ["kg"] |
| 2620400030 | — | — | ["kg","V<sub>2</sub>O<sub>5</sub> 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 262040 cover?
This subheading covers dross, scalings, and other waste and scrap of aluminium, containing mainly aluminium, but not including slags, dross, and residues from the manufacture of iron or steel. Specifically, it encompasses residues from the working of aluminium or aluminium alloys, such as skimmings, sweepings, and other by-products that are primarily composed of aluminium. According to the Harmonized System Explanatory Notes for Heading 2620, these materials are typically unsuitable for direct use but possess recoverable aluminium content, making them valuable for recycling and secondary aluminium production. The USITC Harmonized Tariff Schedule and the EU TARIC system both align with this WCO definition, emphasizing the "mainly aluminium" criterion for classification.
What falls outside HS 262040?
The following products are excluded from HS 262040: aluminium waste and scrap that is suitable for direct use without further processing, which is classified under Heading 7602. Additionally, slags, dross, and residues from the manufacture of iron or steel, even if they contain some aluminium, are specifically excluded by the terms of Heading 2620 itself and are classified under Heading 2618 or 2619, depending on their composition. For instance, aluminium powders and flakes, even if derived from waste, are classified under Heading 7603, as they are processed products rather than raw waste or scrap. Residues from the incineration of municipal waste, which may contain aluminium, are classified under Heading 2621.
What are common classification mistakes for HS 262040?
A common error is misclassifying aluminium waste and scrap that has undergone significant processing, such as melting and casting into ingots or billets, under HS 262040. Such processed materials, even if derived from waste, are considered primary forms of aluminium and are correctly classified under Chapter 76, specifically Heading 7601 or 7602, depending on their form. Another frequent mistake involves classifying mixed metal waste containing aluminium, but where aluminium is not the predominant metal, under this subheading. General Interpretative Rule (GRI) 3(b) would typically apply in such cases, directing classification to the component that gives the goods their essential character, which may not be aluminium. Importers sometimes also confuse dross and skimmings with actual aluminium metal scrap, leading to incorrect duty rates and regulatory compliance issues.
How should importers classify products under HS 262040?
The correct procedure for classifying products under HS 262040 involves a thorough analysis of the material's composition and form. Importers and customs brokers should first confirm that the product is indeed dross, scalings, or other waste and scrap, and not a primary form of aluminium or a processed product. Crucially, laboratory analysis or a certificate of analysis should be obtained to verify that the material "contains mainly aluminium," meaning aluminium is the predominant metallic element by weight. Furthermore, it is essential to ensure the material does not fall under the specific exclusions for iron or steel manufacturing residues. Consulting the WCO Explanatory Notes for Chapter 26 and obtaining a binding tariff information (BTI) decision from the relevant customs authority (e.g., US Customs and Border Protection or EU national customs) is highly recommended for complex cases to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the Most Favored Nation (MFN) import duty rates for HS code 2620.40 (containing mainly aluminium) in major trading blocs?
For HS code 2620.40, the MFN duty rates are generally very low or free. As of current tariffs:
- United States (USITC): The MFN (Normal Trade Relations - NTR) duty rate is Free.
- European Union (TARIC): The MFN duty rate is 0.00% ad valorem.
- United Kingdom (UK Trade Tariff): The MFN duty rate is 0.00% ad valorem.
These rates apply to imports from countries that do not have specific preferential trade agreements with the importing country/bloc, or when preferential rules of origin are not met. Importers should always verify the latest rates through the official tariff databases (e.g., USITC HTS, EU TARIC, UK Trade Tariff).
What are the key classification criteria for products under HS code 2620.40, specifically 'containing mainly aluminium'?
HS code 2620.40 covers 'Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds: Containing mainly aluminium.' The critical classification criterion is that the ash or residue must contain mainly aluminium. This implies that aluminium or its compounds are the predominant metallic component by weight. It's important to distinguish this from primary aluminium waste and scrap (Chapter 76) or other metallic wastes. This heading specifically targets residues from industrial processes, not pure scrap intended for direct remelting without further recovery of other materials. Importers should be prepared to provide analytical reports or process descriptions to substantiate the 'mainly aluminium' content.
Are there any common preferential trade agreements that offer duty-free access for HS 2620.40, and what documentation is typically required?
Given that the MFN rates for HS 2620.40 are already Free or 0.00% in many major markets, the direct duty benefit from preferential agreements might be minimal. However, preferential agreements can still be relevant for other reasons (e.g., quota management, specific trade policy objectives).
Common agreements that would typically offer duty-free access, assuming origin requirements are met, include:
- USMCA (United States-Mexico-Canada Agreement): For trade between the US, Mexico, and Canada.
- EU Free Trade Agreements (FTAs): Such as with Japan (EU-Japan EPA), Canada (CETA), or South Korea (EU-Korea FTA).
- UK Free Trade Agreements: Such as the UK-EU Trade and Cooperation Agreement (TCA) or agreements with other trading partners.
To claim preferential duty rates (even if 0%), importers generally need to provide a Certificate of Origin or an Origin Declaration (e.g., invoice declaration) issued by the exporter, confirming that the goods meet the specific rules of origin criteria of the respective agreement. Customs authorities may request further documentation to verify origin, such as production records or material sourcing information.
What specific documentation or information might customs authorities request to verify the classification of 'ash and residues containing mainly aluminium' under HS 2620.40?
To verify the classification under HS 2620.40, customs authorities may request detailed documentation to confirm the nature of the goods as 'ash and residues' and their primary metallic content. This could include:
- Chemical Analysis Reports: Independent laboratory reports detailing the elemental composition, specifically confirming that aluminium or its compounds are the predominant metallic component by weight.
- Process Flow Diagrams/Descriptions: Documentation explaining the industrial process from which the ash or residue was generated (e.g., aluminium smelting, secondary aluminium production, dross processing). This helps distinguish it from primary metal waste or other types of residues.
- Material Safety Data Sheets (MSDS) or Safety Data Sheets (SDS): These documents often provide compositional information and physical/chemical properties.
- Commercial Invoices and Packing Lists: These should clearly describe the goods as 'aluminium ash and residues' or similar, aligning with the HS description.
- Photographs: Visual evidence of the material can sometimes assist in classification, especially for unusual or ambiguous residues.
Providing comprehensive documentation upfront can expedite customs clearance and prevent potential classification disputes or delays.