HS 262060 Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds
Quick Answer: HS code 262060 covers ash and residues primarily containing arsenic, mercury, thallium, or their mixtures. These materials are specifically intended for the extraction of these metals or for the manufacture of their chemical compounds. Essentially, it classifies industrial waste products rich in these particular heavy metals that are valuable for further processing. For importers and exporters, duty rates vary significantly. The UK and EU apply a 0.00% ad valorem duty rate, as per the UK Trade Tariff and EU TARIC, respectively. In contrast, the US Harmonized Tariff Schedule (USITC) shows a range of rates, including 25%, 5%, and Free for eligible goods under various preferential trade programs (e.g., A+, AU, BH, CL). Importers should verify specific origin eligibility for preferential treatment. Due to the hazardous nature of these substances, additional import/export controls and environmental regulations may apply, requiring careful compliance beyond standard customs procedures.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620600000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620600000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2620601000 | 5% | Free (17 programs) | ["kg"] |
| 2620609000 | Free | — | ["kg"] |
| 262060 | — | — | — |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 2620.60?
Imports of Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 262060 cover?
This subheading covers ash and residues, other than from the manufacture of iron or steel, containing arsenic, mercury, thallium, or their mixtures, provided they are of a kind used for the extraction of these metals or for the manufacture of their chemical compounds. This classification is guided by the Harmonized System Nomenclature, specifically Chapter 26, Note 3, which clarifies the scope of "ash and residues" in this context. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this WCO definition, emphasizing the presence of these specific heavy metals and the intended use for their recovery or chemical synthesis. Examples include spent catalysts containing mercury or thallium, or residues from smelting operations rich in arsenic, destined for further processing.
What falls outside HS 262060?
The following products are excluded from HS 262060: ash and residues from the manufacture of iron or steel, which are specifically classified under HS 2619. Furthermore, products that contain arsenic, mercury, or thallium but are not in the form of "ash and residues" as defined by Chapter 26, Note 3, would be excluded. For instance, pure arsenic metal (HS 2804.80), mercury (HS 2805.40), or thallium (HS 2805.30) are classified as chemical elements. Similarly, chemical compounds of these metals, such as arsenic trioxide (HS 2811.90) or mercuric chloride (HS 2827.39), are classified under Chapter 28, even if derived from the residues covered by 262060. Slag and dross from ferrous metallurgy, even if containing trace amounts of these elements, are also excluded due to their specific classification elsewhere.
What are common classification mistakes for HS 262060?
A common error is misclassifying ash and residues containing arsenic, mercury, or thallium under other subheadings within Chapter 26, particularly if their primary use for extraction or chemical compound manufacture is not clearly established. Importers sometimes overlook the "of a kind used for the extraction..." criterion, leading to incorrect classification under more general "other" categories like 262099. Another frequent mistake is confusing these specific residues with those from iron or steel manufacturing (HS 2619), which are explicitly excluded. Applying General Interpretative Rule (GRI) 1, the legal text of subheading 262060, including its specific metal content and end-use condition, must be strictly adhered to, preventing misclassification based solely on the presence of heavy metals without considering the form or intended application.
How should importers classify products under HS 262060?
The correct procedure for classifying products under HS 262060 involves a meticulous review of the product's composition, form, and intended use. Importers and customs brokers must first confirm that the product constitutes "ash and residues" as defined by Chapter 26, Note 3, and is not from iron or steel manufacturing. Secondly, laboratory analysis or supplier declarations are crucial to confirm the presence of arsenic, mercury, thallium, or their mixtures. Most importantly, documentary evidence, such as purchase orders, contracts, or technical specifications, must clearly demonstrate that the residues are specifically intended for the extraction of these metals or for the manufacture of their chemical compounds. Consulting the WCO Explanatory Notes for Heading 2620 and relevant national tariff rulings (e.g., USITC, EU TARIC) is highly recommended to ensure accurate and compliant classification.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2620.60 in the United States, and are there any common preferential programs applicable?
For the United States, the Most Favored Nation (MFN) duty rate for HS code 2620.60, which covers 'Slag, dross, 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 metal compounds: Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds,' is 0.00% ad valorem. This rate is consistent across various trade agreements where the product is eligible for duty-free treatment. Common preferential programs that would also grant duty-free access include, but are not limited to, those associated with Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), and Singapore (SG). Importers should verify the specific program and ensure compliance with rules of origin to claim preferential treatment.
What are the key classification criteria for products under HS 2620.60, particularly regarding their intended use?
The primary classification criteria for HS 2620.60 hinge on two main aspects: the presence of specific elements and the intended use. The goods must be 'containing arsenic, mercury, thallium or their mixtures.' Crucially, they must also be 'of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds.' This 'intended use' clause is critical. Importers must be able to demonstrate, through documentation such as purchase orders, technical specifications, or end-user declarations, that the waste or residue is specifically destined for these extractive or manufacturing processes. Materials that contain these elements but are not intended for these specific uses would likely be classified elsewhere, potentially under other subheadings of Chapter 26 or even Chapter 38 if they are chemical wastes.
What specific documentation is required to import goods classified under HS 2620.60, especially concerning their hazardous nature and intended use?
Given that HS 2620.60 covers materials containing arsenic, mercury, or thallium, which are highly hazardous, importers should anticipate stringent documentation requirements beyond standard customs declarations. Essential documents typically include: a commercial invoice, packing list, and bill of lading/air waybill. Additionally, due to the nature of the goods, a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) is almost always required to detail the chemical composition, hazards, and safe handling procedures. Proof of intended use, such as a contract with a metal extraction facility or a chemical manufacturer, may be requested by customs authorities to validate the classification. Furthermore, depending on the country of import and export, permits from environmental protection agencies or other regulatory bodies may be necessary to control the transboundary movement of hazardous waste, in line with conventions like the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal. Customs brokers should proactively advise importers on these specific regulatory requirements.
How do common trade agreements, such as Free Trade Agreements (FTAs), impact the import of products under HS 2620.60?
Common Free Trade Agreements (FTAs) significantly impact the import of products under HS 2620.60 by typically providing preferential duty treatment, often resulting in a 0.00% ad valorem rate. For instance, the duty rates for imports into the US from FTA partners like Australia, Korea, and Peru are 'Free' (0.00%). To benefit from these preferential rates, importers must ensure that the goods meet the specific Rules of Origin (ROO) outlined in the respective FTA. This usually involves providing a Certificate of Origin or a similar declaration from the exporter, confirming that the product originates from the FTA partner country. Failure to comply with ROO requirements will result in the application of the MFN duty rate. Importers and customs brokers should consult the specific FTA text and customs regulations of the importing country to ensure full compliance and proper claim of preferential tariffs.