HS 284444 Radioactive residues

For HS code 2844.44, the MFN duty rates are consistently low or zero across major economies. For example, the United States (under the Harmonized Tariff Schedule of the United States, HTSUS) applies a 'Free' rate for all columns (General, Special, and Column 2). Similarly, the European Union (EU TARIC) and the United Kingdom (UK Trade Tariff) also apply a 0.00% ad valorem duty rate. This reflects the nature of these goods, which are often waste products or materials for reprocessing rather than finished consumer goods.

Given that the MFN duty rates for HS 2844.44 are already 0.00% or 'Free' in many jurisdictions, the impact of preferential trade agreements on duty rates is often negligible for this specific code. For instance, goods originating from countries with Free Trade Agreements (FTAs) with the US, EU, or UK would also enter duty-free under the preferential schemes (e.g., NAFTA/USMCA, GSP, various EU FTAs). Importers should still ensure proper origin documentation (e.g., Certificate of Origin) is maintained to substantiate any preferential claims, even if the MFN rate is zero, as this can be relevant for other trade compliance aspects or future tariff changes.

HS 2844.44 specifically covers 'Radioactive residues.' The primary classification criterion is that the material must be a residue resulting from processes involving radioactive elements or isotopes. This distinguishes it from:

• HS 2844.10 to 2844.30: Plutonium, uranium, thorium, and their compounds, which are primary radioactive elements or their direct compounds.
• HS 2844.50: Spent (irradiated) fuel elements of nuclear reactors. While also a residue, spent fuel elements have their own distinct heading due to their specific nature and high radioactivity. Importers must ensure that the material is indeed a 'residue' and not a primary element, compound, or spent fuel element, and that its radioactivity level meets the definitions within the relevant national and international regulations (e.g., IAEA standards) for 'radioactive material' to fall under Chapter 28.

Importing radioactive residues under HS 2844.44 involves stringent regulatory oversight beyond standard customs documentation. Key requirements typically include:

1. Customs Declaration: Standard import entry documentation.
2. Commercial Invoice & Packing List: Detailing the goods, value, and quantity.
3. Bill of Lading/Air Waybill: Transportation document.
4. Permits/Licenses: Mandatory import/export licenses issued by national nuclear regulatory authorities (e.g., NRC in the US, ONR in the UK, Euratom in the EU) are essential. These often require detailed information on the material's composition, activity, intended use (e.g., disposal, reprocessing), and transport route.
5. Safety Data Sheet (SDS): Providing detailed information on the material's hazards and safe handling.
6. Radiation Certificates: Confirming the type and level of radioactivity.
7. Transport Regulations Compliance: Adherence to international regulations for the safe transport of radioactive material (e.g., IAEA Regulations for the Safe Transport of Radioactive Material, UN Model Regulations), including proper packaging, labeling, and placarding.
8. End-Use Certificates: Depending on the nature of the residue, an end-use certificate might be required to ensure it is used for approved purposes (e.g., research, reprocessing, or safe disposal).