HS 700100 Cullet and other waste and scrap of glass
Quick Answer: Glass cullet and other waste and scrap of glass imported under HS 700100 enters the UK duty-free, the EU at 3.00% ad valorem, and the US at 50% ad valorem under the Most Favored Nation (MFN) rate. This classification encompasses broken or discarded glass materials, including shards, fragments, and powdered glass, intended for recycling or reprocessing. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly in the US where certain countries benefit from duty-free entry. According to CustomTariffs data, careful classification is crucial to ensure accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7001001000 | 0.00 % | — | — |
| 7001009100 | 0.00 % | — | — |
| 7001009900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7001009100 | 3.00 % | — | — |
| 7001001000 | 0.00 % | — | — |
| 7001009900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7001002000 | 3% | Free (17 programs) | ["kg"] |
| 7001005100 | Free | — | ["kg"] |
| 700100 | — | — | — |
| 7001001000 | Free | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 7001.00?
Imports of Cullet and other waste and scrap of glass may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 700100 cover?
This subheading covers cullet and other waste and scrap of glass, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes broken or discarded glass articles that are intended for reprocessing or recycling. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category encompasses all forms of glass waste, regardless of color or composition, provided they are not further processed beyond basic collection and sorting for recycling purposes.
What falls outside HS 700100?
The following products are excluded from HS 700100: finished glass articles, glass that has been significantly altered or manufactured into new products, and glass waste that is intended for disposal rather than recycling. For instance, glass beads, glass mosaic tiles, or glass fibers that have undergone manufacturing processes are not considered waste or scrap. Similarly, contaminated glass that cannot be economically reprocessed would likely be classified elsewhere, potentially under waste headings for other materials if not specifically addressed under glass.
What are common classification mistakes for HS 700100?
A common error is misclassifying partially processed glass materials or glass intended for direct use in applications other than recycling. For example, glass powder that has been specifically manufactured for use as a filler in plastics or as an abrasive might not fall under this waste heading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, meaning the intended use and degree of processing are critical distinctions.
How should importers classify products under HS 700100?
The correct procedure for classifying products under HS 700100 involves a thorough examination of the material's physical characteristics and intended use. Importers and customs brokers must verify that the glass is indeed waste or scrap intended for recycling. This often requires reviewing supplier documentation, material safety data sheets (MSDS), and potentially obtaining laboratory analysis to confirm the composition and absence of significant contamination or further processing beyond basic recovery.
How is the duty calculated for products under HS 700100?
A shipment of 10 metric tons of clear glass cullet, declared at a customs value of $2,000 USD, would attract a US duty of $0.00. This is calculated using the Most Favored Nation (MFN) rate of 0% ad valorem published in the USITC Harmonized Tariff Schedule for HS code 7001.00. Therefore, 0% × $2,000 USD = $0.00. Many countries offer duty-free treatment for glass waste intended for recycling.
Which trade agreements reduce duties for HS 700100?
Several free trade agreements may reduce the applicable duty rate for HS 700100, including the United States-Mexico-Canada Agreement (USMCA), which generally provides for duty-free treatment for originating goods. Originating goods from Canada and Mexico can benefit. For preferential treatment under USMCA, a self-certified origin statement is typically required. Other agreements, like the Generalized System of Preferences (GSP), may also offer reduced or duty-free entry for qualifying developing countries, requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 700100 (cullet and other waste and scrap of glass)?
The Most Favored Nation (MFN) duty rate for HS code 700100 is typically 0.00% ad valorem in many major markets like the United States (USITC) and the European Union (TARIC). However, specific rates can vary by country. For instance, the UK Trade Tariff shows a 0.00% duty. Some countries may apply higher rates, such as 3.00% or even 50% in specific instances, often related to domestic industry protection or specific trade policies. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate.
How is HS code 700100 classified? What constitutes 'cullet and other waste and scrap of glass'?
HS code 700100 covers waste, scrap, and shards of glass, including cullet (crushed glass used as a raw material in glass manufacturing). This classification applies to glass that is clearly identifiable as waste or scrap, meaning it is broken, fragmented, or otherwise in a condition unsuitable for its original intended use without reprocessing. It includes waste from manufactured articles of glass, as well as manufacturing waste. Excluded are finished or semi-finished articles of glass, even if damaged.
Which trade agreements offer preferential duty rates for HS code 700100?
Many trade agreements provide preferential duty rates, often resulting in duty-free entry for HS code 700100. For example, under the USMCA, goods originating from Canada and Mexico may enter the United States duty-free. The EU's Generalized System of Preferences (GSP) and various Free Trade Agreements (FTAs) with countries like Switzerland, Norway, and others often grant preferential treatment. The UK also has numerous FTAs that may offer reduced or zero duties. Importers should verify the rules of origin and specific provisions within applicable trade agreements to claim preferential treatment.
What documentation is typically required for importing glass waste and scrap under HS code 700100?
Standard import documentation for HS code 700100 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, additional documents may be required. This could include a certificate of origin to claim preferential duty rates, and potentially a declaration or certificate confirming the material is indeed waste or scrap and free from hazardous contaminants, especially if it is intended for recycling or specific industrial processes. Some jurisdictions may require specific environmental permits or declarations related to waste management.
Can you provide a concrete example of how import duty is calculated for HS code 700100?
Let's assume an importer brings 10,000 kilograms of glass waste (cullet) into a country with an MFN duty rate of 3.00% ad valorem. The declared value of the shipment is $5,000 USD. The duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this case, Duty Amount = $5,000 × 3.00% = $5,000 × 0.03 = $150.00 USD. If the country applied a specific duty rate per unit (e.g., $0.05 per kilogram), the calculation would be: Duty Amount = Quantity × Specific Duty Rate = 10,000 kg × $0.05/kg = $500.00 USD. It's important to note that many countries apply a 0.00% duty rate for this HS code, making the duty $0 in those scenarios.