HS 262190 Other
Quick Answer: HS code 262190, titled "Other," serves as a residual classification within Chapter 26 for "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel." This code specifically covers iron and steel manufacturing by-products not elsewhere specified or included in more specific subheadings under 2621. Products typically falling here include various forms of industrial waste and residues from iron or steel production that may have potential for recycling or further processing. For importers and exporters, the duty rates across major jurisdictions are consistently favorable: the UK Trade Tariff lists a 0.00% ad valorem duty, the EU TARIC also applies a 0.00% ad valorem rate, and the US Harmonized Tariff Schedule (HTSUS) indicates "Free" for both Most Favored Nation (MFN) and General rates. This widespread duty-free status simplifies trade compliance, though proper documentation verifying the nature of the waste product remains crucial for accurate classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2621900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2621900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2621900000 | 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 262190 cover?
This subheading covers slag and ash, including seaweed ash (kelp), other than that arising from the manufacture of iron or steel (which falls under 2618) or from the incineration of municipal waste (which falls under 262110). Specifically, HS 262190 encompasses a residual category for various types of ash and slag not elsewhere specified or included within Heading 2621. This includes ash from the burning of wood, coal (other than fly ash from coal-fired power plants, which is often 262110), peat, or other organic materials, as well as certain non-ferrous slags. The WCO Harmonized System Explanatory Notes for Heading 2621 confirm its scope for "other slag and ash, including seaweed ash (kelp)." The USITC Harmonized Tariff Schedule and EU TARIC further delineate this residual category for miscellaneous ash and slag.
What falls outside HS 262190?
The following products are excluded from HS 262190: slag, dross, scalings, and other waste from the manufacture of iron or steel, which are specifically classified under HS 261800. Furthermore, ash and residues from the incineration of municipal waste are explicitly covered by HS 262110. Certain types of fly ash, particularly those from coal-fired power plants, are often classified under 262110 due to their common association with municipal waste incineration or specific industrial processes. Additionally, animal bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), acid-treated or de-gelatinized, and waste and powder thereof, are classified under Chapter 05, not Chapter 26, despite being a form of organic residue.
What are common classification mistakes for HS 262190?
A common error is misclassifying specific types of ash or slag that have dedicated subheadings. For instance, classifying ash from municipal waste incineration under 262190 instead of the more specific 262110 is a frequent mistake. Another error involves incorrectly placing iron or steel manufacturing by-products, such as blast furnace slag, in 262190 when they clearly belong to HS 261800. Importers sometimes overlook the specific exclusions detailed in the WCO Explanatory Notes and the legal text of the subheadings, leading to incorrect application of General Interpretative Rule (GRI) 1, which prioritizes specific descriptions over general ones. Careful attention to the origin and composition of the ash or slag is crucial to avoid these errors.
How should importers classify products under HS 262190?
The correct procedure for classifying products under HS 262190 involves a systematic approach. First, importers and customs brokers must ascertain the precise origin and nature of the ash or slag. Determine if it is from iron or steel manufacturing (HS 261800) or municipal waste incineration (HS 262110), as these are primary exclusions. If neither applies, then consider if it is "other" ash or slag, such as wood ash, peat ash, or non-ferrous slags not specifically provided for elsewhere in Chapter 26. Consult the WCO Explanatory Notes for Heading 2621 and review relevant rulings from the USITC and EU TARIC databases to ensure consistency. Accurate documentation detailing the material's source and composition is essential to support the classification and prevent delays or penalties.
Which HS Codes Are Related?
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FAQ
What is the import duty rate for goods classified under HS 262190 in major markets, and are there any preferential rates available?
HS 262190 covers 'Other' ash and residues, not elsewhere specified or included. For imports into the United States, the Most Favored Nation (MFN) duty rate is Free under the Harmonized Tariff Schedule of the United States (HTSUS), as per the USITC. Similarly, for imports into the European Union, the Common Customs Tariff (CCT) duty rate is 0.00% ad valorem as per the EU TARIC database. The United Kingdom Global Tariff (UKGT) also applies a 0.00% ad valorem duty rate. Due to these already free or 0.00% rates, preferential trade agreements typically do not offer further duty reductions for this specific HS code, as the MFN rate is already at its lowest possible level. Importers should still declare the correct origin to benefit from the MFN rate.
What types of products are typically classified under HS 262190, and what are the key classification criteria to ensure accuracy?
HS 262190 is a residual subheading for 'Other' ash and residues, not elsewhere specified or included. This means it covers ash and residues that do not fit into more specific subheadings within heading 2621, such as those for municipal waste incineration ash (262110). Key classification criteria involve verifying that the material is indeed an ash or residue (the non-combustible or residual material left after a process) and that it is not specifically provided for in any other heading or subheading of Chapter 26 or other Chapters of the Harmonized System. Examples might include certain industrial process residues or specific types of ash not derived from municipal waste. Importers must ensure the product's composition and origin align with the 'not elsewhere specified or included' nature of this code, referencing the Explanatory Notes to the Harmonized System for Chapter 26 for guidance.
Are there any specific documentation requirements or regulatory considerations for importing products under HS 262190, particularly concerning environmental or waste regulations?
While the customs duty rate for HS 262190 is generally free, importers must be aware of potential non-tariff requirements, especially those related to environmental protection and waste management. Depending on the specific nature and composition of the 'ash and residues,' these goods may be subject to import restrictions, permits, or specific handling requirements under national or international environmental regulations (e.g., Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal). Importers should consult with relevant environmental agencies (e.g., EPA in the US, national environmental agencies in the EU/UK) to determine if the specific ash or residue requires special permits, pre-notification, or has hazardous waste classifications that would impact its importability or require specific documentation beyond standard customs entry paperwork (commercial invoice, packing list, bill of lading/air waybill, origin declaration).
How do common trade agreements, such as the USMCA or EU-UK Trade and Cooperation Agreement, impact the import of goods classified under HS 262190?
Given that the Most Favored Nation (MFN) duty rates for HS 262190 are already Free (e.g., in the US, UK) or 0.00% ad valorem (e.g., in the EU), preferential trade agreements like the US-Mexico-Canada Agreement (USMCA) or the EU-UK Trade and Cooperation Agreement (TCA) typically do not provide further duty reductions for this specific HS code. The benefit of these agreements for such products primarily lies in solidifying the zero-duty treatment and potentially simplifying origin declarations for statistical purposes or to confirm eligibility for the MFN rate. Importers should still ensure compliance with the Rules of Origin under the respective agreement if they wish to formally claim preferential treatment, even if the duty rate is already zero. This might be relevant for future tariff changes or for demonstrating compliance with other non-tariff provisions of the agreement.