HS 810420 Waste and scrap
Quick Answer: Magnesium waste and scrap imported under HS 810420 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification specifically covers waste and scrap of magnesium, including alloys of magnesium, that are suitable for remelting and recovery. This means discarded or used magnesium materials, such as shavings, turnings, and broken pieces, are classified here. Importers and customs brokers should verify specific alloy compositions as they can sometimes influence classification or duty treatment. According to CustomTariffs data, these major markets currently offer duty-free entry for this category, simplifying trade for recovery and recycling operations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8104200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8104200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8104200000 | Free | — | ["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 810420 cover?
This subheading covers waste and scrap of magnesium, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. Specifically, it pertains to materials that are unusable in their current form and are intended for reprocessing or recycling. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes discarded magnesium articles and manufacturing residues, provided they retain the essential characteristics of magnesium waste and scrap.
What falls outside HS 810420?
The following products are excluded from HS 810420: unwrought magnesium that has been merely remelted or cast into ingots, as these are typically classified under HS 8104.19. Also excluded are magnesium alloys that have undergone significant processing beyond simple remelting, or magnesium products that are still functional and not considered waste. For instance, used magnesium tools or components that can be directly reused without substantial reprocessing would not fall under this waste classification.
What are common classification mistakes for HS 810420?
A common error is misclassifying magnesium alloys as pure magnesium waste, or vice versa. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify partially processed magnesium materials that are not yet considered scrap or waste under this subheading, potentially overlooking more specific headings for semi-finished products.
How should importers classify products under HS 810420?
The correct procedure for classifying magnesium waste and scrap involves a thorough examination of the material's composition and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the precise definition of waste and scrap for magnesium. This includes assessing whether the material is truly discarded and intended for recycling, and confirming its magnesium content.
How is the duty calculated for products under HS 810420?
A shipment of magnesium waste and scrap weighing 10,000 kilograms and declared at a customs value of $20,000 USD would attract a US duty of $1,000.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($20,000 USD × 0.05 = $1,000.00). This rate is published in the USITC Harmonized Tariff Schedule for HS code 8104.20.0000.
Which trade agreements reduce duties for HS 810420?
Several free trade agreements may reduce the applicable duty rate for HS 810420, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Documentation required to claim preference under USMCA typically involves a self-certified origin statement. Other agreements may offer preferential rates, but specific eligibility and documentation vary by country and agreement.
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FAQ
What are the typical import duty rates for HS code 810420 (Waste and scrap of magnesium)?
For HS code 810420, which covers waste and scrap of magnesium, the Most Favored Nation (MFN) duty rate in the United States is Free. Many preferential trade agreements also offer duty-free access. For example, under the US-Korea Free Trade Agreement (KORUS FTA), qualifying goods also enter duty-free. Always verify the specific origin of the goods and applicable trade agreements to confirm the exact duty rate.
What specific criteria define 'waste and scrap' under HS code 810420 for customs classification?
Under HS code 810420, 'waste and scrap' generally refers to materials that are unusable in their current form and are intended for reprocessing or remelting. This includes discarded articles of magnesium or magnesium alloys that have been broken up, worn out, or otherwise rendered unfit for their original purpose. The key is that the material's primary intended use is as raw material for further manufacturing, not as a finished product. Documentation such as a declaration from the exporter detailing the nature and intended use of the material is crucial for customs verification.
What documentation is typically required when importing magnesium waste and scrap under HS code 810420?
When importing magnesium waste and scrap (HS 810420), standard import documentation is required, including a commercial invoice, packing list, and bill of lading. Crucially, a declaration of origin is necessary to claim preferential duty rates under trade agreements. Additionally, customs may request a declaration from the exporter certifying that the material is indeed waste and scrap intended for reprocessing. For certain destinations, environmental or hazardous waste declarations might also be mandated by local regulations.
How is the import duty for HS 810420 calculated if a duty were applicable (e.g., under a specific trade scenario or if the MFN rate changed)?
While the MFN duty rate for HS 810420 is currently Free, let's illustrate a hypothetical calculation. If a duty rate of 2% ad valorem were applied, and you imported 1,000 kg of magnesium scrap valued at $2,000 USD, the duty would be calculated as follows: Duty = Value of Goods × Duty Rate. In this hypothetical scenario: Duty = $2,000 × 2% = $40.00 USD. If a specific duty were in place, such as $0.10 per kg, the calculation would be: Duty = Quantity × Specific Duty Rate. In this case: Duty = 1,000 kg × $0.10/kg = $100.00 USD. Always refer to the current tariff schedule for the applicable duty type and rate.
Are there specific trade agreements that significantly impact the duty rates for HS code 810420?
Yes, several trade agreements can impact duty rates for HS code 810420. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) generally provides for duty-free treatment on qualifying goods, including waste and scrap. Similarly, agreements like the KORUS FTA (US-Korea) and CAFTA-DR (Central America-Dominican Republic) often include provisions for duty-free entry of qualifying waste and scrap materials. Importers must ensure their goods meet the Rules of Origin stipulated in the relevant trade agreement to benefit from these preferential rates.