HS 262099 Other

For goods classified under Harmonized System (HS) subheading 2620.99, which 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 metal compounds, other than those of heading 26.20.11 through 2620.91', the Most Favored Nation (MFN) duty rate in the United States is generally 0.00% ad valorem. However, it is crucial to note that certain specific sub-classifications or compositions within this 'Other' category can attract different rates. For instance, residues containing tungsten might be subject to a duty of '$1.32/kg on tungsten content + 40%' or '17.6¢/kg on tungsten content + 3.8%'.

Under various U.S. Free Trade Agreements (FTAs) and preferential programs, many products under 2620.99 may qualify for duty-free entry. Countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Costa Rica (A), Dominican Republic (D), El Salvador (E), Guatemala (G), Honduras (H), Israel (IL), Jordan (JO), Korea (KR), Morocco (MA), Nicaragua (N), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others often benefit from a 'Free' duty rate. Importers should verify the specific country of origin and applicable trade agreement to claim preferential treatment, typically requiring a Certificate of Origin or similar documentation.

HS subheading 2620.99 serves as a residual category for 'Ash and residues, containing metals or metal compounds' that are not specifically provided for in subheadings 2620.11 through 2620.91. The primary classification criteria revolve around the material's origin, composition, and the presence of recoverable metals or metal compounds.

Specifically, goods must be:

1. Ash or residues: This excludes primary ores or concentrates.
2. Containing metals or metal compounds: The presence of these elements is critical, indicating potential for recovery or further processing.
3. Not from the manufacture of iron or steel: If they are, they would typically fall under earlier parts of heading 26.20 (e.g., slag, dross).
4. Not specifically enumerated elsewhere in heading 26.20: This is the defining characteristic of an 'Other' category. For example, if the residues predominantly contain zinc, lead, copper, or precious metals, they would be classified under more specific subheadings (e.g., 2620.19 for hard zinc ash, 2620.21 for leaded gasoline sludges).

Importers must provide detailed chemical analyses and descriptions of the waste or residue to ensure accurate classification, especially to distinguish it from more specific subheadings or even from non-metallic waste.

For goods classified under HS 2620.99, robust documentation is essential due to the nature of residues and the potential for varying duty rates based on metallic content. Key documentation requirements typically include:

1. Commercial Invoice: Must accurately describe the goods, quantity, value, and country of origin.
2. Packing List: Details the contents of each package.
3. Bill of Lading or Air Waybill: Transportation document.
4. Certificate of Analysis (CoA) or Assay Report: This is critically important. It must specify the exact metallic content (e.g., percentage of tungsten, copper, zinc, etc.) present in the ash or residue. This document directly impacts duty assessment if specific metal content triggers a different rate (e.g., for tungsten-containing residues).
5. Certificate of Origin: If claiming preferential duty rates under a Free Trade Agreement (e.g., USMCA, KORUS FTA), a valid Certificate of Origin or a similar declaration from the exporter is mandatory to substantiate the claim.
6. Waste Manifests or Environmental Permits: Depending on the specific nature of the residue and the importing country's environmental regulations, documentation related to waste management, hazardous materials, or recycling permits may be required by environmental agencies (e.g., EPA in the U.S.).

Customs authorities may request additional information to verify the classification and ensure compliance with environmental and trade regulations.

Yes, numerous trade agreements significantly impact the duty rates for metallic residues under HS 2620.99, generally leading to preferential (often duty-free) treatment. The 'Free' duty rate observed for countries like 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) is a direct result of these bilateral or multilateral Free Trade Agreements (FTAs).

For example, under the U.S.-Korea Free Trade Agreement (KORUS FTA), eligible goods classified under 2620.99 originating from South Korea can enter the U.S. duty-free. Similarly, the U.S.-Australia Free Trade Agreement (AUSFTA) provides duty-free access for qualifying Australian products.

Importers should also consider broader agreements like the Generalized System of Preferences (GSP), though its applicability to specific HS 2620.99 items would need to be verified annually as GSP programs are subject to periodic renewal and product eligibility reviews. The key is always to confirm the country of origin and ensure that the goods meet the Rules of Origin criteria stipulated by the specific trade agreement to qualify for preferential duty treatment.