HS 810490 Other
Quick Answer: Other unwrought magnesium and articles thereof, imported under HS 810490, enter the EU at 4.00% ad valorem, the UK at 0.00%, and the US with a complex duty structure including a specific duty on magnesium content plus an ad valorem rate, with preferential rates available. This residual classification applies to magnesium and its articles not specifically enumerated in preceding headings within Chapter 81. Importers should carefully verify the exact composition and form of their goods to ensure correct classification and duty application, as the US duty, for instance, can vary significantly based on magnesium content and origin. CustomTariffs aggregates this diverse tariff information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8104900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8104900000 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8104900000 | 14.8¢/kg on magnesium content + 3.5% | Free (18 programs) | ["kg","Mg 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 8104.90?
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 15 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 810490 cover?
This subheading covers magnesium and articles thereof, not elsewhere specified or included in heading 8104. According to the World Customs Organization's Harmonized System Nomenclature, this includes unwrought magnesium, magnesium waste and scrap, and powders of magnesium, as well as finished or semi-finished articles of magnesium not specifically enumerated in other subheadings of 8104. For example, this would encompass magnesium bars, rods, profiles, plates, sheets, and foil, provided they do not fall under more specific classifications within heading 8104, such as alloys of magnesium.
What falls outside HS 810490?
The following products are excluded from HS 810490: unwrought magnesium, magnesium waste and scrap, and magnesium powders, which are classified under more specific subheadings within heading 8104. Furthermore, articles of magnesium that are combined with other materials and classified by virtue of their essential character, or those that are specifically covered by other headings (e.g., magnesium compounds under Chapter 28, or magnesium in alloys under heading 8104.11 if it's the principal element), are not classified here. For instance, magnesium alloys where magnesium is not the principal element would be classified elsewhere.
What are common classification mistakes for HS 810490?
A common error is misinterpreting the scope of "other" within this subheading, leading to the incorrect classification of magnesium alloys or magnesium compounds. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. Importers may mistakenly classify magnesium alloys where magnesium is not the principal element under 810490, when they should be classified under heading 8104.11 if magnesium is the principal element in an alloy, or under other headings if another metal predominates.
How should importers classify products under HS 810490?
The correct procedure for classifying products under HS 810490 involves a systematic approach. First, determine if the product is made of magnesium. Second, ascertain if it is specifically covered by a more precise subheading within heading 8104, such as unwrought magnesium or magnesium alloys. If it is not specifically listed elsewhere within heading 8104, and it is an article of magnesium, then it likely falls under 810490. Consulting the official tariff schedule, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is crucial for definitive classification.
How is the duty calculated for products under HS 810490?
A shipment of 100 kilograms of magnesium foil, declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3% ad valorem, applied to the declared customs value. The calculation is: 3% of $500 USD = $15.00. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8104.90.0000.
Which trade agreements reduce duties for HS 810490?
Several free trade agreements may reduce the applicable duty rate for HS 810490, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required, depending on the jurisdiction and the specific agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the import duty for HS code 810490, specifically for 'Other' unwrought or waste and scrap of magnesium?
The Most Favored Nation (MFN) duty rate for HS code 810490 is 3.5% ad valorem. However, preferential duty rates are available for countries with trade agreements with the United States. For example, under the US-Australia Free Trade Agreement (AU), the duty rate is Free. It is crucial to consult the US International Trade Commission (USITC) Harmonized Tariff Schedule for the most current and specific rates applicable to your country of origin.
How is the duty calculated for HS code 810490 if it's based on weight and value, as seen in some sample rates?
While the primary MFN rate for 810490 is ad valorem (a percentage of the value), some specific magnesium products might have compound duties involving weight. For instance, a hypothetical rate of '88¢/kg on magnesium content + 20% ad valorem' would require calculating both components. If you import 100 kg of magnesium content valued at $500, the duty would be (100 kg * $0.88/kg) + (20% of $500) = $88 + $100 = $188. Always verify the exact duty structure with the official tariff schedule.
What are the classification criteria for products falling under HS code 810490 'Other'?
HS code 810490 is a residual category for unwrought magnesium, magnesium waste and scrap, and powders of magnesium, that do not specifically fall under other headings within Chapter 81 (Other base metals and articles thereof, including waste and scrap). This typically includes magnesium that is not in bars, rods, or profiles, or in plates, sheets, or strip. If your magnesium product is not specifically classified elsewhere, and it is in a basic form (unwrought, waste, scrap, or powder), it likely falls under 810490. Consult the Explanatory Notes of the Harmonized System for detailed classification guidance.
Which trade agreements offer preferential duty rates for HS code 810490?
Several trade agreements provide preferential duty rates for HS code 810490. Based on the sample rates provided, countries like Australia (AU), Chile (CL), South Korea (KR), and others listed with 'Free' access indicate participation in agreements such as the US-Australia Free Trade Agreement, US-Chile Free Trade Agreement, and US-Korea Free Trade Agreement. Importers should verify the specific preferential rate and any associated eligibility requirements (e.g., Rules of Origin) for their country of origin through the USITC HTS.
What documentation is typically required for importing goods under HS code 810490?
Standard import documentation for HS code 810490 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and specific product, a Certificate of Origin may be required to claim preferential duty rates under a Free Trade Agreement. For waste and scrap, specific environmental or hazardous material declarations might be necessary. Always confirm with U.S. Customs and Border Protection (CBP) and your customs broker for any specific requirements related to your shipment.