HS 810399 Other
Quick Answer: Aluminum and articles thereof, not elsewhere specified or included, imported under HS 810399 enter the UK at 0.00%, the EU at 3.00% (most favored nation), and the US at 4.4% (most favored nation) or free for qualifying trade agreements. This residual classification applies to unwrought aluminum, powders, and other articles of aluminum not specifically detailed in preceding headings within Chapter 81. Importers should verify specific product composition and origin to ensure correct classification and application of preferential duty rates. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8103990000 | — | — | — |
| 8103991000 | 0.00 % | — | — |
| 8103999000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8103991000 | 3.00 % | — | — |
| 8103990000 | — | — | — |
| 8103999000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8103990000 | 4.4% | Free (17 programs) | ["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 8103.99?
Imports of Other 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 to Classify This HS Code?
What products does HS 810399 cover?
This subheading covers other unwrought or waste and scrap of aluminum, not specifically enumerated in preceding subheadings of heading 8103. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures aluminum in various forms that do not fit into more specific classifications, such as alloys or semi-manufactured products. For instance, the USITC Harmonized Tariff Schedule (HTS) defines this as "Other" unwrought aluminum, encompassing forms not otherwise specified under 8103.20 or 8103.30.
What falls outside HS 810399?
The following products are excluded from HS 810399: unwrought aluminum in alloy forms (classified under 8103.20), waste and scrap of aluminum alloys (also under 8103.20), and powders and flakes of aluminum (classified under 8103.30). For example, aluminum master alloys, such as those containing silicon or magnesium, are specifically excluded and would be classified elsewhere. Similarly, aluminum foil, even if considered scrap, would not fall under this heading but rather under Chapter 76.
What are common classification mistakes for HS 810399?
A common error is misclassifying semi-manufactured aluminum products or aluminum alloys as unwrought aluminum under this subheading. General Interpretative Rule (GIR) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If a product is more specifically described in another heading, it should be classified there. For example, aluminum bars or rods, even if considered "unwrought" in a general sense, are typically classified under Chapter 76.
How should importers classify products under HS 810399?
The correct procedure for classifying products under HS 810399 involves a thorough examination of the product's physical characteristics and form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and compare the product's description against the specific notes and headings. If the product is unwrought aluminum and not an alloy, powder, or flake, and not otherwise specified, then 8103.99 is the appropriate classification.
How is the duty calculated for products under HS 810399?
A shipment of 10,000 kilograms of unwrought aluminum ingots, declared at a customs value of $20,000 USD, would attract a US duty of $600.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($20,000 USD × 0.03 = $600.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 8103.99.90.00.
Which trade agreements reduce duties for HS 810399?
Several free trade agreements may reduce the applicable duty rate for HS 810399, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, certain Generalized System of Preferences (GSP) agreements may offer preferential rates, potentially Free, for originating goods from developing countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 810399?
HS code 810399 covers 'Other' unwrought aluminum or aluminum articles. The Most Favored Nation (MFN) duty rate for this classification is 3.00% ad valorem. However, preferential duty rates apply under various trade agreements. For example, goods originating from countries like Australia (AU), Canada (CA), South Korea (KR), and Singapore (SG) may receive a Free (0.00%) duty rate under specific trade agreements. It is crucial to consult the relevant tariff schedule for the country of import and verify the origin of the goods to determine the applicable duty rate.
How is the import duty for HS code 810399 calculated?
The import duty for HS code 810399 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.00% and the declared customs value of unwrought aluminum articles classified under 810399 is $10,000, the duty amount would be $10,000 \times 0.03 = $300. Importers must ensure accurate valuation of goods as per customs regulations.
What documentation is typically required for importing goods under HS code 810399?
When importing goods classified under HS code 810399, standard import documentation is generally required. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin of the goods and any claimed preferential duty rates, a Certificate of Origin may be necessary. Importers should also be prepared to provide product specifications or technical data sheets if requested by customs authorities to verify the classification and composition of the aluminum articles.
Which trade agreements offer preferential duty rates for HS code 810399?
Several trade agreements can provide preferential duty rates for goods classified under HS code 810399. For example, the United States-Mexico-Canada Agreement (USMCA) may offer reduced or zero duties for qualifying goods originating from these countries. Similarly, agreements with countries such as South Korea (KR), Australia (AU), and various Middle Eastern nations (e.g., under the GCC Free Trade Agreement) often provide duty-free entry. Importers must ensure their goods meet the rules of origin stipulated in the specific trade agreement to benefit from these lower rates.
What are the criteria for classifying goods under HS code 810399 as 'Other' unwrought aluminum or aluminum articles?
HS code 810399 is a residual category used for unwrought aluminum or aluminum articles that do not fall under more specific headings within Chapter 81 of the Harmonized System. This typically includes forms of aluminum not specifically enumerated elsewhere, such as certain alloys, powders, or fabricated forms that are not covered by headings like 8103.10 (pure aluminum) or 8103.20 (aluminum alloys). Classification relies on the precise definition of unwrought aluminum and aluminum articles as defined by the WCO's Explanatory Notes and national tariff interpretations. If an article is primarily aluminum and does not fit into a more specific HS code, it is likely classified under 810399.