HS 854914 Unsorted and not containing lead, cadmium or mercury
Quick Answer: Waste and scrap of electric batteries and accumulators, specifically those that are unsorted and do not contain lead, cadmium, or mercury, enter the UK duty-free, the US duty-free under the MFN rate, and the EU at rates ranging from 0.00% to 4.70% ad valorem. This classification is crucial for managing the import and export of specific types of battery waste, ensuring compliance with environmental regulations and accurate tariff application. Importers and customs brokers should verify the exact duty rate applicable in the EU based on the specific sub-heading and origin. CustomTariffs aggregates this data to provide a comprehensive overview for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549140000 | — | — | — |
| 8549141000 | 0.00 % | — | — |
| 8549142000 | 0.00 % | — | — |
| 8549149000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549140000 | — | — | — |
| 8549141000 | 4.70 % | — | — |
| 8549142000 | 2.60 % | — | — |
| 8549149000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549140000 | 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 to Classify This HS Code?
What products does HS 854914 cover?
This subheading covers waste and scrap of electrical and electronic equipment that is unsorted and specifically does not contain lead, cadmium, or mercury. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for materials that have reached the end of their life cycle but have not undergone sorting or dismantling to remove hazardous substances. For example, mixed electronic scrap that has been confirmed to be free of these specific heavy metals would fall here, as per the definitions provided by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 854914?
The following products are excluded from HS 854914: sorted waste and scrap of electrical and electronic equipment, or any unsorted waste and scrap that contains lead, cadmium, or mercury. For instance, batteries containing lead-acid (classified elsewhere, typically under heading 8544) or electronic components with mercury switches would not be classified here. Furthermore, fully dismantled and sorted components, such as individual circuit boards that have been processed to remove specific hazardous materials, would be classified under more specific subheadings or headings depending on their composition and state.
What are common classification mistakes for HS 854914?
A common error is misinterpreting the "unsorted" criterion or failing to accurately verify the absence of lead, cadmium, or mercury. Importers may incorrectly classify partially sorted materials or assume the absence of these substances without proper testing or documentation, which is crucial under General Rule of Interpretation (GRI) 1. For example, classifying a mixed batch of e-waste that still contains components with lead solder without explicit verification would lead to misclassification, as such items might require specific handling or fall under different tariff codes that account for hazardous waste.
How should importers classify products under HS 854914?
The correct procedure for classifying products under HS 854914 involves a thorough examination of the waste or scrap to confirm it is unsorted and demonstrably free of lead, cadmium, and mercury. Importers and customs brokers must obtain reliable documentation, such as laboratory test results or supplier declarations, verifying the absence of these specific hazardous substances. This evidence should be readily available for customs authorities upon request to support the declared classification and ensure compliance with environmental regulations.
How is the duty calculated for products under HS 854914?
A shipment of 10 metric tons of unsorted e-waste, confirmed free of lead, cadmium, and mercury, declared at a customs value of $5,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 854914 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $5,000 USD = $0.00 USD. This reflects the general policy of not imposing tariffs on certain types of recyclable waste materials that meet specific criteria.
Which trade agreements reduce duties for HS 854914?
Several free trade agreements may reduce the applicable duty rate for HS 854914, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required, detailing the basis for the claim. While many developed countries have 0% MFN rates for this category, preferential treatment under specific agreements ensures continued duty-free access for qualifying goods from partner countries.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854914, 'Unsorted and not containing lead, cadmium or mercury'?
The import duty rates for HS code 854914 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the Common Customs Tariff (TARIC) often lists a 0.00% duty for this classification. The UK Trade Tariff also typically shows a 0.00% duty rate. However, it is crucial to consult the specific tariff schedule of the importing country at the time of importation, as rates can change and preferential agreements may apply.
What specific criteria define goods classified under HS code 854914?
HS code 854914 falls under Chapter 85 of the Harmonized System, which covers electrical machinery and equipment. Specifically, this code is for 'Waste and scrap of electric and electronic equipment; sorted and not containing lead, cadmium or mercury'. The key classification criteria are that the material must be waste or scrap of electric or electronic equipment, it must be sorted (meaning it has undergone some level of separation or processing), and critically, it must not contain lead (Pb), cadmium (Cd), or mercury (Hg) above specified thresholds, as defined by regulations like the EU's Waste Electrical and Electronic Equipment (WEEE) Directive or similar international standards.
What documentation is typically required for importing goods classified under HS code 854914?
When importing waste and scrap of electric and electronic equipment under HS code 854914, importers and customs brokers should be prepared to provide several key documents. These typically include a commercial invoice detailing the goods, quantity, and value; a packing list; a bill of lading or air waybill; and a certificate of origin. Crucially, due to the nature of the goods, a declaration or certificate from the exporter confirming that the waste is sorted and does not contain lead, cadmium, or mercury above regulated levels is often mandatory. Depending on the importing country's environmental regulations, specific import permits or notifications to environmental authorities may also be required. Consulting the importing country's customs agency and environmental protection agency is highly recommended.
How is the import duty for HS code 854914 calculated, and can you provide an example?
The calculation of import duty depends on the specific duty rate applied by the importing country and the basis of valuation (e.g., ad valorem based on value, or specific duty based on weight or quantity). For HS code 854914, many countries apply a 0.00% ad valorem duty. If, hypothetically, a country applied a 2.60% ad valorem duty on this code, and you imported a shipment valued at $10,000 USD, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this example: $10,000 USD × 2.60% (or 0.026) = $260 USD. Therefore, the import duty would be $260 USD. Always verify the applicable duty rate and valuation method with the official tariff schedule of the destination country.
Do trade agreements like Free Trade Agreements (FTAs) typically offer preferential duty rates for HS code 854914?
Yes, trade agreements can significantly impact duty rates for HS code 854914. If the goods originate from a country that is a party to a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for North America, or various EU FTAs), and the goods meet the rules of origin stipulated in that agreement, they may qualify for preferential duty rates, often resulting in 0.00% duty even if the standard MFN rate is higher. To claim preferential treatment, importers must possess a valid Certificate of Origin or other proof of origin as required by the specific FTA. It is essential to review the terms of the relevant FTA and ensure compliance with all origin and documentation requirements.