HS 854939 Other
Quick Answer: Waste and scrap of electrical and electronic equipment, specifically other types not elsewhere specified, enters the UK and EU duty-free, and the US duty-free under the MFN rate. This residual category captures electronic waste and scrap that does not fit into more specific subheadings within Chapter 85. Importers and customs brokers should ensure that any materials classified under this code are genuinely waste or scrap and not functional equipment, as misclassification can lead to penalties. According to CustomTariffs data, the consistent duty-free treatment across these major markets simplifies import processes for this category.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549390000 | 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 854939 cover?
This subheading covers "Other" waste and scrap of electrical and electronic equipment not specifically enumerated in preceding subheadings of heading 8549. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is a residual one, intended for items that meet the general definition of waste and scrap of electrical and electronic equipment but do not fit into more specific classifications like those for lead-acid batteries or printed circuits. For example, it may include certain types of discarded electrical appliances or components that have been processed into a form of scrap but lack distinct characteristics for other categories.
What falls outside HS 854939?
The following products are excluded from HS 854939: specifically enumerated wastes and scrap of electrical and electronic equipment, such as lead-acid batteries (HS 854911-854919), other batteries and accumulators (HS 854921-854929), and printed circuits (HS 854931). Additionally, items that are not considered "waste and scrap" in their current state, such as functional electrical or electronic equipment intended for reuse or repair, would be classified under their respective product headings, not under heading 8549. For instance, a working laptop would not be classified as waste.
What are common classification mistakes for HS 854939?
A common error is misclassifying partially processed or functional electrical and electronic equipment as waste under HS 854939. This often occurs when the material has undergone some form of dismantling or shredding but still retains significant functional components or is not definitively rendered as scrap. According to General Rule of Interpretation (GRI) 2(a), unassembled or incomplete articles are classified as if they were the complete article, which would preclude classifying a substantially functional item as waste. Importers must ensure the item is truly waste and scrap as per the chapter notes.
How should importers classify products under HS 854939?
The correct procedure for classifying products under HS 854939 involves a thorough examination of the material's composition and state. Importers and customs brokers must first determine if the item is indeed waste and scrap of electrical or electronic equipment. Then, they must consult the preceding subheadings within heading 8549 to ascertain if a more specific classification applies. If the item does not fit any of these specific categories, and it meets the general definition of waste and scrap of electrical and electronic equipment, then HS 854939 is the appropriate classification. Reviewing the WCO Explanatory Notes is crucial for understanding the scope.
How is the duty calculated for products under HS 854939?
The duty calculation for products under HS 854939 is highly dependent on the specific jurisdiction and the Most Favored Nation (MFN) duty rate, as this is a residual category. For example, if a shipment of mixed electronic scrap, not otherwise specified, is declared at a customs value of $10,000 USD and the applicable MFN duty rate in the United States is 0% ad valorem, the US duty would be $0.00 ($10,000 × 0%). This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8549.39.0000.
Which trade agreements reduce duties for HS 854939?
Several free trade agreements may reduce the applicable duty rate for HS 854939, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially leading to a 0% duty rate. To claim these preferences, documentation such as a USMCA Certificate of Origin or a GSP Form A, depending on the specific agreement and jurisdiction, is typically required.
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FAQ
What are the typical duty rates for HS code 854939?
HS code 854939, classified as 'Other' waste and residue of electrical and electronic equipment, often has duty-free treatment under various trade agreements. For instance, under the US Generalized System of Preferences (GSP), eligible articles may receive preferential duty-free entry. The standard Most Favored Nation (MFN) duty rate for this classification can vary by country. For example, the USITC Schedule B indicates a 0.00% MFN duty rate. Importers should always verify the specific rate applicable to their country of import and any applicable trade agreements.
How is the duty calculated for HS code 854939 if a duty rate applies?
While HS code 854939 often carries a 0.00% duty rate, if a specific duty were to apply, it would typically be calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity). For example, if a hypothetical ad valorem duty rate of 3.5% applied to a shipment of waste valued at $10,000, the duty would be $10,000 \times 0.035 = $350. If a specific rate of $0.50 per kilogram applied to 500 kg of waste, the duty would be 500 kg \times $0.50/kg = $250. Always confirm the applicable duty basis with customs authorities.
What documentation is typically required for importing goods under HS code 854939?
When importing waste and residue of electrical and electronic equipment under HS code 854939, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the specific type of waste and the importing country's regulations, you may need a waste manifest, permits from environmental protection agencies (e.g., EPA in the US, or equivalent bodies in other regions), and proof of compliance with regulations like the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and Their Disposal. Importers must ensure the waste is not prohibited from entry and that all environmental and safety regulations are met.
What are the classification criteria for 'Other' waste and residue of electrical and electronic equipment (HS 854939)?
HS code 854939 is a residual category. It applies to waste and residue from electrical and electronic equipment that are not specifically covered by other subheadings within heading 8549. This includes materials that are not exclusively metals, plastics, glass, or other specific components listed elsewhere. The key criterion is that the material must originate from electrical or electronic equipment and be considered waste or residue. Proper classification requires a detailed understanding of the composition of the waste and the original electrical or electronic equipment it came from. Consulting the Explanatory Notes to the Harmonized System and national tariff schedules is crucial for accurate classification.
Which trade agreements commonly offer preferential duty rates for HS code 854939?
HS code 854939, often carrying a 0.00% duty rate, benefits from numerous trade agreements that grant preferential or duty-free entry. Examples include the Generalized System of Preferences (GSP) offered by many developed countries to developing nations, and Free Trade Agreements (FTAs) such as the USMCA (United States-Mexico-Canada Agreement) or agreements between the EU and its trading partners. Importers should check if their specific country of origin and destination are covered by an FTA or a GSP program, as this can confirm duty-free status and potentially simplify customs procedures. Proof of origin is usually required to claim preferential treatment.