HS 262110 Ash and residues from the incineration of municipal waste
Quick Answer: HS code 262110 covers ash and residues specifically resulting from the incineration of municipal waste. This includes bottom ash, fly ash, and other solid by-products generated when household and similar commercial waste is burned. These materials are often used in construction, road building, or as landfill cover. Across major jurisdictions, this product typically benefits from a zero-duty rate. For instance, the UK Trade Tariff and EU TARIC both list a 0.00% ad valorem duty. Similarly, the US Harmonized Tariff Schedule (HTSUS) designates these products as "Free" for both Most Favored Nation (MFN) and General Preferential Treatment (GPT) rates. Importers and customs brokers should primarily focus on environmental regulations, waste management permits, and potential import restrictions related to hazardous waste classifications rather than tariff costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2621100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2621100000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2621100000 | Free | — | ["t"] |
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 to Classify This HS Code?
What products does HS 262110 cover?
This subheading covers ash and residues specifically derived from the incineration of municipal waste. This includes bottom ash, fly ash, and other residual materials that remain after the thermal treatment of mixed household and commercial waste collected by municipalities. The WCO Harmonized System Explanatory Notes for Heading 2621 clarify that this covers the non-combustible portions and combustion by-products from waste-to-energy plants or incinerators processing general municipal solid waste. Official definitions from the USITC Harmonized Tariff Schedule and the EU TARIC system align with this scope, focusing on the origin of the ash from municipal waste streams.
What falls outside HS 262110?
The following products are excluded from HS 262110: ash and residues from the incineration of other types of waste, such as industrial waste (e.g., chemical waste, metallurgical waste), medical waste, or agricultural waste, which are typically classified under other subheadings within Heading 2621 or other chapters depending on their composition and origin. For instance, slag, dross, and similar industrial residues from the manufacture of iron or steel are classified under Heading 2618 or 2619. Similarly, ash from coal combustion (fly ash, bottom ash) is classified under Heading 262190 or, if containing specific metals, potentially under other headings.
What are common classification mistakes for HS 262110?
A common error is misclassifying ash and residues from non-municipal waste streams under HS 262110. Importers sometimes incorrectly assume that all incinerator ash falls into this category, overlooking the crucial distinction of "municipal waste" as the source material. Another mistake involves classifying ash that has undergone significant processing or enrichment to extract specific metals or other valuable components; such processed materials may be classified elsewhere based on their new composition and intended use, often under specific metal headings or chemical chapters, in accordance with General Interpretative Rule 3(b) or 3(c) if they acquire the character of a different product.
How should importers classify products under HS 262110?
The correct procedure for classifying products under HS 262110 involves verifying that the ash and residues originate exclusively from the incineration of municipal waste. Importers and customs brokers should obtain documentation from the waste treatment facility confirming the source material. This documentation might include waste acceptance records, process descriptions, or analytical reports. If there is any doubt about the municipal origin or if the ash contains significant concentrations of specific metals that could lead to classification elsewhere, a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs authorities in the EU) should be sought to ensure compliance and avoid potential penalties.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for HS code 2621.10 (Ash and residues from the incineration of municipal waste) in key markets?
The Most Favored Nation (MFN) duty rate for HS code 2621.10 is generally 0.00% ad valorem in major trading blocs. For instance, the United States (per USITC Harmonized Tariff Schedule) applies a 'Free' rate. Similarly, the European Union (per EU TARIC) and the United Kingdom (per UK Trade Tariff) also apply a 0.00% duty rate. Importers should always verify the current rates directly from the official tariff schedules of the importing country.
Are there any preferential duty rates available for HS 2621.10 under common trade agreements?
Given that the MFN duty rate for HS 2621.10 is already 0.00% or 'Free' in many major economies, there is typically no further preferential tariff reduction possible under most free trade agreements (FTAs) or Generalized System of Preferences (GSP) schemes. For example, under agreements like USMCA (United States-Mexico-Canada Agreement), EU-Japan EPA, or GSP programs, the rate would remain 0.00% as it cannot be reduced below zero. Importers should confirm this with their customs broker or the relevant customs authority, but for a 0.00% MFN rate, preferential treatment usually has no practical impact on duty payable.
What are the key classification criteria for 'Ash and residues from the incineration of municipal waste' under HS 2621.10?
HS 2621.10 specifically covers ash and residues derived from the incineration of municipal waste. The primary criterion is that the material must be a direct product of the combustion process of municipal solid waste. This excludes ash and residues from the incineration of other types of waste (e.g., industrial, medical, or hazardous waste not classified as municipal), which would fall under HS 2621.90 ('Other'). The WCO Explanatory Notes for Chapter 26 provide further guidance, emphasizing the origin from municipal waste incineration. Importers should ensure their product documentation clearly states the source of the ash/residue to support this classification.
What documentation is typically required for importing HS 2621.10?
Standard import documentation applies, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for HS 2621.10, documentation should clearly identify the material as 'ash and residues from the incineration of municipal waste.' Depending on the importing country and the specific composition of the ash (e.g., if it contains certain heavy metals or other regulated substances), additional environmental or waste management permits, certificates of analysis, or declarations might be required by environmental agencies. Importers should consult the specific import regulations of the destination country to ensure compliance with all relevant environmental and waste management laws.