HS 854991 Other
Quick Answer: Waste and scrap of electrical and electronic equipment, not elsewhere specified, imported under HS 854991 enters the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to electrical and electronic waste and scrap that do not fit into more specific subheadings within Chapter 85 of the Harmonized System. Importers should ensure that the specific nature of the waste or scrap is thoroughly documented to justify its classification under this broad category. According to CustomTariffs data, these jurisdictions currently offer duty-free entry for goods classified under this code, simplifying trade for compliant shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549910000 | 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 854991 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 WCO Harmonized System Explanatory Notes and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this category is a residual one for electrical and electronic waste that does not fit into more specific classifications within heading 8549, such as those for lead-acid batteries or solar cells. It is crucial to exhaust all other possibilities before resorting to this "Other" classification.
What falls outside HS 854991?
The following products are excluded from HS 854991: specifically identified waste and scrap of electrical and electronic equipment, such as waste and scrap of lead-acid batteries (HS 854911), waste and scrap of photovoltaic solar cells (HS 854912), and waste and scrap of printed circuit boards (HS 854931). Items that are not considered waste or scrap, or that are functional electrical or electronic equipment, are also excluded. For example, a used but operational computer would not be classified here but rather under its specific equipment heading.
What are common classification mistakes for HS 854991?
A common error is classifying items under HS 854991 prematurely, without thoroughly examining all preceding subheadings within heading 8549. This often occurs when the importer assumes an item is too unique to be specifically listed. According to General Rule of Interpretation (GRI) 3(c), classification should be made according to the heading which occurs last in numerical order among those which equally merit consideration. However, this rule applies to headings, not subheadings within a heading, where the hierarchy dictates specificity first.
How should importers classify products under HS 854991?
The correct procedure for classifying products under HS 854991 involves a systematic approach. Importers and customs brokers must first consult the WCO Explanatory Notes for heading 8549 and the specific national tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff). They must then meticulously review all preceding subheadings within 8549 to determine if a more precise classification exists. Only if the waste or scrap of electrical and electronic equipment cannot be classified under any other specific subheading within 8549 should HS 854991 be considered.
How is the duty calculated for products under HS 854991?
The duty calculation for products under HS 854991 varies significantly by jurisdiction and the specific nature of the waste. For example, a shipment of mixed electronic scrap, weighing 1,000 kg and declared at a customs value of $500 USD, might attract a US duty of $0.00 if it qualifies for duty-free treatment under certain provisions or if the MFN rate is 0%. However, if a specific component within the mixed scrap were to be classified separately and had a 3.5% MFN duty rate, the duty on that component's value would be $17.50 (3.5% × $500). Always consult the relevant tariff schedule for precise rates.
Which trade agreements reduce duties for HS 854991?
Several free trade agreements may reduce the applicable duty rate for HS 854991, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer duty-free entry for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing country.
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FAQ
What is the import duty rate for HS code 8549.91?
HS code 8549.91, classified under 'Other waste and scrap of electric or electronic equipment', generally has a Most Favored Nation (MFN) duty rate of Free in the United States. However, it is crucial to verify the specific duty rate applicable at the time of import, as trade policies and agreements can change. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current information.
How is the duty calculated for HS code 8549.91 if a duty were applicable?
While the MFN duty rate for HS 8549.91 is typically Free, if a duty were imposed, it would likely be calculated on an ad valorem basis (a percentage of the value of the goods). For example, if the duty rate were 3.5% ad valorem and the declared value of the imported scrap was $10,000, the duty would be $10,000 \times 0.035 = $350. However, for this specific code, the rate is Free.
What documentation is typically required for importing goods under HS code 8549.91?
For HS code 8549.91 (Other waste and scrap of electric or electronic equipment), importers and customs brokers should be prepared to provide a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the specific nature of the scrap and the country of origin, additional documentation may be required by U.S. Customs and Border Protection (CBP), such as declarations regarding the composition of the scrap or proof of compliance with environmental regulations. It is advisable to consult with CBP or a licensed customs broker for specific requirements.
Are there any preferential duty rates for HS code 8549.91 under trade agreements?
As HS code 8549.91 generally carries a Free MFN duty rate in the United States, preferential duty rates under trade agreements are less likely to offer further reductions. However, it is always prudent to check if any specific trade agreements, such as those with Canada or Mexico under USMCA, provide any procedural benefits or specific conditions for the import of such materials. Consult the HTSUS or relevant trade agreement texts for definitive information.
What are the classification criteria for 'Other' waste and scrap under HS code 8549.91?
HS code 8549.91 is a residual category for waste and scrap of electric or electronic equipment that does not fall under more specific subheadings within Chapter 85. To classify under 8549.91, the material must be demonstrably waste or scrap, meaning it is unusable in its current form and intended for reprocessing or recycling. It must also originate from electric or electronic equipment. Importers must be able to articulate why the material does not fit into more specific categories like batteries, accumulators, or specific types of electronic components, often requiring technical descriptions or material composition data.