HS 810921 Unwrought zirconium; powders

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What products does HS 810921 cover?

This subheading covers unwrought zirconium, which is zirconium in its primary metallic form, not yet manufactured into finished articles. It specifically includes zirconium in the form of ingots, blocks, sponge, or other primary shapes. Powders of zirconium, regardless of particle size, are also classified here, provided they are considered unwrought and not further processed into specific forms like pastes or sintered products. This classification aligns with the Explanatory Notes to the Harmonized System (HS) provided by the World Customs Organization (WCO) and the definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database.

What falls outside HS 810921?

The following products are excluded from HS 810921: zirconium alloys, which are classified under HS 8109.30 if unwrought, or under other headings if wrought; zirconium waste and scrap (HS 8109.90); and zirconium compounds such as zirconium dioxide (HS 2824.90) or zirconium carbide (HS 2849.90). Finished or semi-finished articles of zirconium, such as tubes, pipes, bars, rods, sheets, or plates, are also excluded and would be classified under HS 8109.90 or other relevant headings depending on their specific form and end-use, as per GRI 1 and GRI 3 of the Harmonized System.

What are common classification mistakes for HS 810921?

A common error is misclassifying zirconium powders that have undergone specific treatments or are intended for particular applications, such as pastes or master alloys, which may fall under different HS codes. Another mistake involves confusing unwrought zirconium with wrought forms like bars, rods, or sheets, which are classified under HS 8109.90. Importers must carefully consider the physical form and the degree of processing. According to General Interpretative Rule (GIR) 1, classification is determined by the terms of the headings and any relative section or chapter notes, ensuring the product precisely matches the description of unwrought zirconium or its powder form.

How should importers classify products under HS 810921?

The correct procedure for classifying products under HS 810921 involves a thorough examination of the product's physical characteristics and composition. Importers and customs brokers should first consult the WCO Explanatory Notes for Heading 8109 and the specific definitions within their national tariff schedule, such as the USITC HTS or EU TARIC. They must verify that the product is indeed unwrought zirconium or a powder thereof, and not an alloy, compound, or a wrought form. Obtaining a detailed technical specification sheet from the supplier is crucial for accurate classification and to avoid potential delays or penalties.

How is the duty calculated for products under HS 810921?

A 100 kg shipment of unwrought zirconium sponge, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($5,000 USD × 0.07 = $350.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, where unwrought zirconium and powders are typically subject to an ad valorem duty. For specific quantities, the duty might be calculated on a per-unit basis if a specific duty rate is applicable.

Which trade agreements reduce duties for HS 810921?

Several free trade agreements may reduce the applicable duty rate for HS 810921, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. For goods originating from developing countries under the Generalized System of Preferences (GSP), preferential rates or duty-free status may apply, requiring a GSP Form A. The EU's trade agreements with certain countries might also offer reduced rates or duty-free access, often necessitating an EUR.1 movement certificate. Top originating countries benefiting from these preferences can vary but often include Canada, Mexico, and various developing nations.

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