HS 854919 Other
Quick Answer: Waste and scrap of electrical and electronic equipment, not otherwise specified under HS 8549, enters the UK duty-free, the US duty-free, and the EU at rates up to 4.70% ad valorem. This residual category captures discarded electrical and electronic items that do not fit into more specific subheadings within Chapter 85. Importers should carefully review the specific nature of the waste or scrap to ensure it is correctly classified, as misclassification can lead to incorrect duty assessments and potential penalties. CustomTariffs aggregates this data, highlighting the varying tariff treatments across major trading blocs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549190000 | — | — | — |
| 8549191000 | 0.00 % | — | — |
| 8549192000 | 0.00 % | — | — |
| 8549199000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549190000 | — | — | — |
| 8549191000 | 4.70 % | — | — |
| 8549192000 | 2.60 % | — | — |
| 8549199000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549190000 | 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 854919 cover?
This subheading covers "other" waste and scrap of electric batteries and accumulators, not specifically enumerated in subheadings 8549.11 to 8549.14. According to the World Customs Organization's Harmonized System Nomenclature, this category is a residual one for materials that are clearly waste or scrap of electric batteries and accumulators but do not fit into more specific classifications. For instance, it may include mixed battery waste where the primary components are not easily identifiable or separable for classification under more specific codes, as per the general interpretative rules for Chapter 85.
What falls outside HS 854919?
The following products are excluded from HS 854919: intact electric batteries and accumulators, which are classified under heading 8507; components of batteries that are not considered waste or scrap, such as new battery casings or electrodes; and waste and scrap of other electrical or electronic equipment not originating from batteries or accumulators. For example, discarded printed circuit boards from other electronic devices, even if they contain small battery components, would be classified elsewhere, typically under heading 8549.30 for waste and scrap of electronic equipment.
What are common classification mistakes for HS 854919?
A common error is misclassifying partially dismantled batteries or battery components that still retain significant functional value as waste and scrap under 8549.19. General Interpretative Rule 1 and Rule 6 of the Harmonized System emphasize that classification is determined by the terms of the headings and any relative Section or Chapter Notes. Importers may also incorrectly classify non-battery electronic waste under this subheading, overlooking the specific definition of "waste and scrap of electric batteries and accumulators" provided in the WCO HS Explanatory Notes.
How should importers classify products under HS 854919?
The correct procedure for classifying products under HS 854919 involves a thorough examination of the material's origin and condition. Importers and customs brokers must first confirm that the material is indeed waste or scrap from electric batteries and accumulators. If it is, they should then consult the specific subheadings within 8549.10 to determine if it fits a more precise description (e.g., lead-acid batteries). If it does not meet the criteria for any other specific subheading within 8549.10, then 8549.19 is the appropriate classification, supported by technical documentation or material analysis.
How is the duty calculated for products under HS 854919?
A shipment of 10 metric tons of mixed battery scrap, 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 code 8549.19 in the United States is 0% ad valorem, as published in the USITC Harmonized Tariff Schedule. Therefore, the calculation is 0% × $5,000 USD = $0.00 USD. This rate is generally applied to goods imported from countries not subject to specific preferential trade agreements or retaliatory tariffs.
Which trade agreements reduce duties for HS 854919?
Several free trade agreements may reduce the applicable duty rate for HS 854919, including the United States-Mexico-Canada Agreement (USMCA), where the preferential rate is Free. Countries such as Canada and Mexico benefit from this. For imports into the European Union, the rate is typically 0% ad valorem under the Common External Tariff, and specific agreements with countries like the United Kingdom (post-Brexit) also maintain a 0% rate. Documentation required to claim preference under USMCA typically involves a self-certified origin statement, while for EU/UK, specific origin declarations may be necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 854919?
HS code 854919, covering 'Other' waste and residues of primary cells, primary batteries, electric accumulators, and spent primary cells, primary batteries, and spent electric accumulators; other waste and residues containing primarily metals or metal compounds, not elsewhere specified, has varying duty rates depending on the importing country. For instance, the U.S. Most Favored Nation (MFN) duty rate is 0.00%. The UK's duty rate is also Free. However, the EU's Common Customs Tariff (TARIC) may apply different rates. It is crucial to consult the specific tariff schedule of the destination country for precise rates.
How is the duty calculated for HS code 854919, using a hypothetical example?
Duty calculation depends on the specific rate applied by the importing country. If a country applies a 4.70% ad valorem duty on a shipment of waste and residues classified under 854919 with a declared value of $10,000, the duty would be calculated as follows: $10,000 (value) × 4.70% (duty rate) = $470.00. If a specific duty rate (e.g., per kilogram) is applied, the calculation would be quantity × rate per unit.
What documentation is typically required for importing goods under HS code 854919?
For HS code 854919, importers and customs brokers should be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and nature of the waste/residues, additional documentation may be required, such as a certificate of origin, and potentially specific permits or licenses related to waste management and environmental protection, especially if the materials are considered hazardous. Consultation with the importing country's environmental agencies and customs authorities is recommended.
Are there preferential duty rates available for HS code 854919 under trade agreements?
Preferential duty rates for HS code 854919 can exist under various free trade agreements (FTAs). For example, goods originating from countries with an FTA with the United States, the European Union, or the United Kingdom might benefit from reduced or eliminated duties. Importers must verify the rules of origin specific to the relevant trade agreement and ensure they possess the necessary proof of origin documentation, such as a certificate of origin, to claim preferential treatment.
What are the key criteria for classifying waste and residues under HS code 854919 versus other subheadings?
HS code 854919 is a residual category for waste and residues of primary cells, batteries, accumulators, and other metal-containing waste not elsewhere specified. Classification hinges on the primary composition and the specific nature of the waste. If the waste is primarily from electric accumulators and not specifically covered by other subheadings within 8549 (e.g., 8549.11 for lead-acid batteries), or if it's a metal-containing residue not elsewhere classified in Chapter 85 or other chapters, then 854919 may apply. Careful analysis of the material's composition and its relation to other HS codes is essential to avoid misclassification.