HS 711299 Other
Quick Answer: Waste and residues of precious metal, other than those of gold, silver or platinum-group metals, imported under HS 711299 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to waste and residues containing precious metals that are not specifically covered by other subheadings within heading 7112. This includes materials like spent catalysts, sweepings, and residues from refining processes where the precious metal content is not the sole defining characteristic. Importers should ensure that the specific composition and origin of such waste are well-documented to confirm eligibility for duty-free entry. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7112990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7112990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7112990100 | Free | — | ["g"] |
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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 711299 cover?
This subheading covers "other" ash and residues containing precious metal, not elsewhere specified or included within Heading 7112. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one for waste and residues of precious metal working, such as sweepings, residues from refining, and other waste materials that contain gold, silver, or platinum-group metals, but do not fit into more specific subheadings like those for precious metal ores or waste and scrap of precious metal. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm this residual nature, emphasizing that classification here is contingent on the absence of a more precise classification elsewhere in the tariff.
What falls outside HS 711299?
The following products are excluded from HS 711299: ash and residues of precious metal ores (classified under Chapter 26), waste and scrap of precious metal (classified under 7112.10 or 7112.91), and precious metal compounds or alloys not otherwise specified. For instance, pure gold dust or silver powder, even if considered a residue, would likely be classified under more specific precious metal headings if they meet the criteria for refined precious metals. Similarly, industrial catalysts containing precious metals that are designed for reuse and not solely as waste would be classified according to their primary function or composition, not as ash and residues.
What are common classification mistakes for HS 711299?
A common error is misclassifying materials that are not truly "ash and residues" containing precious metals. For example, finely powdered precious metals, or precious metal plating solutions, may be mistakenly entered under this subheading. According to General Rule of Interpretation (GRI) 1, classification should be based on the terms of the headings and any relative section or chapter notes. If a material is a refined precious metal in powder form, it should be classified under the appropriate heading for that specific precious metal, rather than as a waste product under 711299.
How should importers classify products under HS 711299?
The correct procedure for classifying products under HS 711299 involves a thorough analysis of the material's composition and form. Importers and customs brokers must determine if the material is indeed ash or residue from precious metal working and if it contains precious metals. If it does, they must then verify that it does not meet the criteria for any more specific subheading within Heading 7112 or other chapters. Consulting the WCO Explanatory Notes and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate classification.
How is the duty calculated for products under HS 711299?
A batch of gold-bearing ash weighing 10 kilograms, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.00% ad valorem, applied to the declared value ($5,000 USD × 0.03 = $150.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 711299. If the ash had a specific weight-based duty, that would be applied instead or in addition, depending on the tariff's structure.
Which trade agreements reduce duties for HS 711299?
Several free trade agreements may reduce the applicable duty rate for HS 711299, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often Free, for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
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FAQ
What is the import duty for HS code 711299?
For HS code 711299, which covers 'Other waste and scrap of precious metal', the Most Favored Nation (MFN) duty rate in the United States is Free. However, specific duty rates can vary based on the country of origin and applicable trade agreements. For instance, under the Generalized System of Preferences (GSP), eligible developing countries may also receive duty-free entry. It is crucial to consult the latest US International Trade Commission (USITC) Harmonized Tariff Schedule of the United States (HTSUS) for the most current and precise tariff information.
How is the value of precious metal waste and scrap determined for customs purposes under HS 711299?
The value of precious metal waste and scrap under HS 711299 is typically determined based on the market value of the contained precious metals (such as gold, silver, platinum, or palladium) at the time of importation. This often requires assay reports or other documentation to verify the quantity and purity of the precious metals present. For duty calculation, the value is generally the transaction value, which is the price actually paid or payable for the goods, adjusted as necessary according to customs regulations. For example, if a shipment of precious metal scrap valued at $10,000 is imported and the duty rate is 0.00%, the calculated duty would be $0.00 ($10,000 × 0.00%).
What documentation is typically required for importing goods classified under HS 711299?
When importing goods under HS code 711299, importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice detailing the seller, buyer, quantity, description of goods, and value; a packing list; a bill of lading or air waybill; and an import declaration. Crucially, due to the nature of precious metals, documentation verifying the composition and quantity of precious metals (e.g., an assay certificate or refiner's report) is often required. Depending on the origin, certificates of origin may also be necessary to claim preferential duty rates under trade agreements.
Are there specific trade agreements that offer preferential duty rates for HS code 711299?
Yes, trade agreements can significantly impact duty rates for HS code 711299. For example, the United States has various Free Trade Agreements (FTAs) and preferential programs, such as the GSP, which may grant duty-free or reduced-duty entry for eligible goods originating from participating countries. Importers should verify if their specific country of origin has an active trade agreement with the importing country that covers precious metal waste and scrap. Consulting the relevant customs authority's resources (e.g., USITC HTSUS, EU TARIC database, UK Trade Tariff) is essential to determine eligibility and claim benefits.
What are the classification criteria to ensure goods are correctly classified under HS 711299 as 'Other' waste and scrap of precious metal?
HS code 711299 is a residual category for waste and scrap of precious metal that does not fall under more specific headings within Chapter 71. To be classified under 711299, the goods must meet the definition of 'waste and scrap' and contain precious metals (gold, silver, platinum, palladium, etc.). This typically includes materials that are by-products of manufacturing processes, discarded items, or residues from which precious metals can be recovered. It is essential that the material is not considered a finished product or a semi-manufactured good. Classification relies on the physical characteristics and the precious metal content, often supported by laboratory analysis or refiner's reports. If a more specific classification exists for a particular type of precious metal waste (e.g., specific alloys or forms), that code would take precedence over 711299.