HS 760200 Waste
Quick Answer: Aluminum waste and scrap imported under HS 760200 enters the UK and EU duty-free, and the US duty-free under the MFN rate. This Harmonized System code specifically covers waste and scrap of aluminum, including dross, skimmings, and residues. It is crucial for importers and customs brokers to accurately declare the material's condition and composition to ensure correct classification. According to CustomTariffs data, these jurisdictions generally offer preferential treatment for such recycled materials, reflecting a global trend towards sustainability and resource recovery.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7602009000 | 0.00 % | — | — |
| 7602001100 | 0.00 % | — | — |
| 7602001900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7602001900 | 0.00 % | — | — |
| 7602001100 | 0.00 % | — | — |
| 7602009000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7602000035 | — | — | ["kg"] |
| 7602000055 | — | — | ["kg"] |
| 7602000075 | — | — | ["kg"] |
| 76020000 | Free | — | — |
| 7602000045 | — | — | ["kg"] |
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 760200 cover?
This subheading covers aluminum waste and scrap, as defined by the World Customs Organization's Harmonized System (WCO HS) Nomenclature. This includes, but is not limited to, dross, skimmings, and residues from the manufacture of aluminum. According to the US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS), it specifically pertains to waste and scrap of aluminum, excluding those which have undergone significant processing or are considered semi-finished products. The EU TARIC system also aligns with this definition, focusing on materials suitable for remelting and reprocessing.
What falls outside HS 760200?
The following products are excluded from HS 760200: finished aluminum articles, even if they are damaged or obsolete, and aluminum that has been significantly altered from its original form through manufacturing processes. For instance, aluminum extrusions that are cut but still recognizable as extrusions, or aluminum components that have been welded or assembled into a functional unit, would not be classified as waste. Scrap metal that has been sorted and compacted into dense bales for direct use in smelting may also fall under different classifications depending on the specific processing and intended use.
What are common classification mistakes for HS 760200?
A common error is the misclassification of aluminum products that are not truly waste or scrap. This often occurs when items are considered "waste" simply because they are surplus or off-specification, but still retain their form as usable semi-finished or finished goods. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes classification based on the material's essential character. Importers may also incorrectly classify aluminum alloys as pure aluminum waste if the specific alloy composition is not clearly identified and documented.
How should importers classify products under HS 760200?
The correct procedure for classifying aluminum waste and scrap under HS 760200 involves a thorough examination of the material's physical state and origin. Importers and customs brokers must determine if the material is indeed waste or scrap, meaning it is intended for reprocessing and remelting, and not for direct use as a finished or semi-finished product. Documentation such as supplier declarations, material analysis reports, and evidence of the material's intended use are crucial for accurate classification and to support any claims of preferential duty treatment.
How is the duty calculated for products under HS 760200?
A shipment of aluminum scrap, weighing 10,000 kilograms and declared at a customs value of $15,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 760200 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $15,000 USD = $0.00. This reflects the general duty-free treatment for aluminum waste and scrap under the US tariff schedule for most trading partners.
Which trade agreements reduce duties for HS 760200?
Several free trade agreements may reduce the applicable duty rate for HS 760200, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating aluminum waste and scrap from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, many developing countries benefit from the Generalized System of Preferences (GSP) offered by various developed nations, which can also result in duty-free entry for qualifying aluminum waste and scrap, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 760200, covering aluminum waste and scrap?
Aluminum waste and scrap, classified under HS code 760200, generally benefit from duty-free import under various trade agreements and preferential schemes. For example, under the Generalized System of Preferences (GSP) for Least Developed Countries (LDCs), the duty rate is often 0.00%. The Most Favored Nation (MFN) rate for the United States is also 0.00%. It is crucial to consult the specific tariff schedule of the importing country, such as the US Harmonized Tariff Schedule (HTS) or the EU's TARIC database, for the definitive rate applicable to your origin and destination.
What specific criteria define 'waste and scrap' for HS code 760200?
For HS code 760200, 'waste and scrap' refers to materials that are unusable in their current form and are intended for reprocessing or remelting. This typically includes items such as aluminum shavings, turnings, dross, ash, and used aluminum articles that have been rendered useless. The key is that the material's primary economic value lies in its recovery of aluminum content, rather than its original function. For instance, a damaged aluminum engine block intended for recycling would fall under this category, whereas a functional but obsolete aluminum component might be classified elsewhere depending on its condition and intended use.
What documentation is typically required when importing aluminum waste and scrap under HS code 760200?
When importing aluminum waste and scrap under HS code 760200, standard import documentation is required, including a commercial invoice, packing list, and bill of lading. Additionally, depending on the importing country's regulations and the specific nature of the waste, a certificate of origin may be necessary to claim preferential duty rates. Some jurisdictions may also require a declaration from the exporter confirming the material is indeed waste or scrap and is free from hazardous contaminants. It is advisable to check with the customs authority of the destination country for any specific environmental or waste-related declarations.
How is the duty calculated for HS code 760200 if a duty were applicable, and can you provide an example?
While HS code 760200 typically carries a 0.00% duty rate, if a duty were applicable (e.g., a specific tariff rate), it would be calculated based on the value of the goods or their weight. For instance, if a country imposed a 2% ad valorem duty on aluminum scrap and you imported 1,000 kg of scrap valued at $2,000 USD: Duty Amount = 2% of $2,000 USD = $40 USD. Alternatively, if a specific duty of $0.10 per kg was applied: Duty Amount = 1,000 kg * $0.10/kg = $100 USD. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.
Which major trade agreements commonly offer duty-free treatment for HS code 760200?
Several trade agreements facilitate duty-free imports of aluminum waste and scrap under HS code 760200. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), which generally provide duty-free access for such goods. The European Union also has numerous association and free trade agreements with partner countries that often include provisions for duty-free treatment of waste and scrap materials. Furthermore, the World Trade Organization's (WTO) Information Technology Agreement (ITA) and its predecessors have historically aimed to reduce tariffs on a wide range of goods, including those that can be considered raw materials or recyclables. Importers should always verify the specific preferential rules of origin within the relevant trade agreement to ensure eligibility.