HS 262091 Other

Quick Answer: HS code 2620.91, titled "Other," falls under Chapter 26, covering slags, ash, and residues from the manufacture of metals. Specifically, 2620.91 encompasses a broad range of metal-bearing ash and residues not elsewhere specified, excluding those containing arsenic, mercury, thallium, or their mixtures. This typically includes residues from zinc, lead, and copper production, provided they don't meet the criteria for more specific subheadings. Duty rates vary significantly: the UK and EU apply a 0.00% ad valorem duty, while the US imposes a 30% ad valorem rate on certain items, with others being Free. Importers and customs brokers must carefully verify the exact composition and origin of these residues, as specific metal content or hazardous characteristics can lead to different classifications or environmental regulations, impacting both duty and import eligibility.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2620910000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2620910000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2620910000 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 Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 262091 cover?

This subheading covers ash and residues containing metals or metal compounds, other than those specifically provided for in subheadings 2620.11 through 2620.90. It acts as a residual category for various metallic ashes and residues not elsewhere specified within Heading 2620, which broadly encompasses slag, dross, scalings, and other waste from the manufacture of iron or steel, and ash and residues containing metals or metal compounds. According to the Harmonized System Explanatory Notes (HSEN) for Heading 2620, this includes residues from the treatment of ores, concentrates, or metals, provided they contain recoverable metals or metal compounds. Examples might include certain spent catalysts containing precious metals or other non-ferrous metal residues from industrial processes, not specifically covered by other subheadings, as defined by the USITC Harmonized Tariff Schedule and EU TARIC.

What falls outside HS 262091?

The following products are excluded from HS 262091: slag, dross, scalings, and other waste from the manufacture of iron or steel (classified under 2618); ash and residues 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 (2620.60); and ash and residues containing mainly zinc (2620.19), lead (2620.21), copper (2620.30), or aluminum (2620.40). Also excluded are spent primary cells, spent primary batteries, and spent electric accumulators (classified in Heading 8548), and certain precious metal waste and scrap (Heading 7112). For instance, spent lead-acid batteries, while containing lead, are specifically classified under 8548.10.00, not within Heading 2620, due to their specific nature as electrical waste.

What are common classification mistakes for HS 262091?

A common error is misclassifying specific metal-containing ashes or residues into 262091 when a more specific subheading exists within Heading 2620 or another chapter. Importers often overlook the detailed breakdowns for zinc, lead, copper, and aluminum residues, or the specific provisions for arsenic, mercury, or thallium. Another frequent mistake involves classifying spent catalysts containing precious metals here, without first considering if they meet the criteria for Heading 7112 as waste and scrap of precious metal or of metal clad with precious metal. Proper application of General Interpretative Rule (GRI) 3(a), which prioritizes the most specific description, is crucial to avoid incorrectly defaulting to this residual "Other" category when a more precise classification is available elsewhere in the tariff schedule.

How should importers classify products under HS 262091?

The correct procedure for classifying products under HS 262091 involves a systematic review of the product's composition and intended use, in conjunction with the WCO Harmonized System Explanatory Notes and national tariff schedules like the USITC HTSUS or EU TARIC. Importers and customs brokers must first confirm that the product is indeed an ash or residue containing metals or metal compounds. Subsequently, they must meticulously rule out all more specific subheadings within Heading 2620 and other relevant chapters (e.g., 71 for precious metals, 85 for electrical waste). Detailed laboratory analysis reports confirming the metal content and compound forms are often indispensable. If, and only if, no other specific subheading accurately describes the product, then classification under 262091 as "Other" is appropriate, ensuring compliance and avoiding potential penalties.

Which HS Codes Are Related?

HS 262019 HS 262099 HS 262029 HS 262190 HS 620891 HS 620791

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the general classification criteria for HS code 2620.91, specifically for 'Other' ashes and residues containing metals or metal compounds?

HS code 2620.91 is a residual subheading under 2620, which covers 'Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel; ashes and residues (other than from the manufacture of iron or steel), containing metals or metal compounds.' The 'Other' subheading 2620.91 applies to ashes and residues containing metals or metal compounds that are not specifically provided for in subheadings 2620.11 through 2620.60. This typically includes various industrial residues from non-ferrous metal processes, incineration ashes, or spent catalysts, provided they contain recoverable metals or metal compounds and are not classified elsewhere. Importers must ensure the primary metallic content and origin of the residue are accurately declared to justify classification under this 'Other' category, rather than a more specific subheading within 2620 or other Chapters (e.g., Chapter 71 for precious metal waste). Reference: WCO Explanatory Notes to Chapter 26.

What are the typical Most Favored Nation (MFN) duty rates for HS code 2620.91 in major economies, and are there any significant variations?

The MFN duty rates for HS code 2620.91 can vary significantly by importing country, reflecting different national trade policies regarding industrial waste and secondary raw materials. For example:

  • United States (USITC HTSUS): The MFN (General) duty rate for 2620.91.00.00 is Free (0.00% ad valorem). This encourages the import of such materials for recycling and recovery.
  • European Union (EU TARIC): The MFN duty rate for 2620.91.00.00 is typically 0.00% ad valorem.
  • United Kingdom (UK Trade Tariff): The MFN (Global Tariff) duty rate for 2620.91.00.00 is typically 0.00% ad valorem.
  • Other Jurisdictions: Some countries may apply higher rates, such as 30% ad valorem or other specific duties, depending on their industrial protection policies or environmental regulations. Importers should always verify the specific duty rate applicable to their destination country using the official tariff database (e.g., USITC HTSUS, EU TARIC, UK Trade Tariff, national customs websites).
Which trade agreements commonly offer preferential duty treatment for HS code 2620.91, and what are the key requirements to claim such benefits?

Given that the MFN duty rate for HS 2620.91 is often 0.00% in many major economies (e.g., US, EU, UK), preferential trade agreements may not always result in a lower duty rate for these specific goods if the MFN rate is already 'Free.' However, claiming preferential origin is still crucial for statistical purposes, compliance, and potential future duty changes.

For countries where an MFN duty rate is applied (e.g., 30%), trade agreements like NAFTA/USMCA, EU Free Trade Agreements (FTAs), or UK FTAs could offer significant reductions, often down to 0.00%.

To claim preferential treatment, importers must:

  1. Determine Origin: The goods must meet the specific Rules of Origin (ROO) outlined in the relevant trade agreement. For waste and residues, this often involves criteria related to where the waste was generated or where the primary processing (e.g., smelting, incineration) occurred.
  2. Obtain Proof of Origin: This typically requires a Certificate of Origin, an Origin Declaration, or an attestation from the exporter, depending on the agreement.
  3. Declare Correctly: The customs declaration must cite the specific trade agreement and origin criterion.

Importers should consult the specific ROO for 'Chapter 26' or 'waste and scrap' within the applicable trade agreement to ensure compliance.

What specific documentation and regulatory considerations are important when importing or exporting materials classified under HS 2620.91, especially regarding environmental compliance?

Importing or exporting materials under HS 2620.91, particularly 'ashes and residues containing metals or metal compounds,' involves significant documentation and regulatory considerations beyond standard customs declarations due to their potential environmental impact and classification as waste. Key requirements include:

  1. Customs Declaration: Standard import/export declarations with accurate HS classification, value, and origin.
  2. Material Safety Data Sheet (MSDS/SDS): Essential to identify the chemical composition, potential hazards, and safe handling procedures.
  3. Analysis Report/Certificate of Composition: Detailed laboratory analysis confirming the metallic content and presence of any hazardous substances, crucial for classification and environmental compliance.
  4. Waste Management Permits/Licenses: Depending on the jurisdiction, importers/exporters may need specific permits for the transboundary movement of waste, especially if the material is considered hazardous waste under international conventions.
  5. Basel Convention: If the residues are classified as hazardous waste, compliance with the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal is mandatory. This requires prior informed consent (PIC) from the importing country and specific notification procedures. Even non-hazardous waste may be subject to national waste import/export regulations.
  6. End-Use Declaration: Customs authorities may require a declaration specifying the intended end-use (e.g., metal recovery, disposal) to ensure compliance with environmental regulations.

Failure to comply with these regulations can result in significant penalties, seizure of goods, and environmental liabilities. Importers and customs brokers should work closely with environmental compliance specialists.