HS 854999 Other
Quick Answer: Waste and scrap of electrical and electronic equipment, not elsewhere specified, imported under HS 854999 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 does not fit into more specific subheadings within Chapter 85. Importers and customs brokers should exercise caution, as the broad nature of this code necessitates thorough documentation to substantiate that the goods indeed fall outside of more specific classifications. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8549990000 | 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 854999 cover?
This subheading covers "Other" waste and scrap of electrical and electronic equipment not elsewhere specified within heading 8549. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for items that meet the definition of waste and scrap of electrical and electronic equipment but do not fit into the more specific subheadings of 8549.11 through 8549.91. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system utilize this code for such residual materials, ensuring comprehensive coverage of e-waste streams.
What falls outside HS 854999?
The following products are excluded from HS 854999: specifically classified waste and scrap of batteries and accumulators (8549.11-8549.19), waste and scrap of lead-acid batteries (8549.12), and waste and scrap of other batteries and accumulators (8549.19). Also excluded are waste and scrap of photovoltaic panels (8549.20) and waste and scrap of printed circuit boards (8549.31). Items that are not considered waste or scrap, such as functional electronic equipment, are also classified elsewhere, typically under their respective product headings.
What are common classification mistakes for HS 854999?
A common error is the misclassification of functional or repairable electronic equipment as waste and scrap under HS 854999. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If an item retains its essential character and function as a complete product, it should not be classified as waste. Importers may also incorrectly classify specific types of e-waste that have dedicated subheadings within 8549, such as specific battery types or circuit boards.
How should importers classify products under HS 854999?
The correct procedure for classifying products under HS 854999 involves a thorough assessment of the material's nature and origin. Importers and customs brokers must first determine if the item qualifies as "waste and scrap of electrical and electronic equipment" as defined by Chapter 85 notes. If it does, they must then check if it fits into any of the more specific subheadings within 8549. Only if the item is waste and scrap of electrical and electronic equipment and does not meet the criteria for any other subheading should HS 854999 be applied.
How is the duty calculated for products under HS 854999?
A shipment of mixed electronic scrap, weighing 1,000 kilograms and declared at a customs value of $500 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 854999 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the calculation is 0% × $500 USD = $0.00 USD. This rate is applied to the declared customs value of the goods.
Which trade agreements reduce duties for HS 854999?
Several free trade agreements may reduce the applicable duty rate for HS 854999, 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. While specific preferential rates for waste and scrap under other agreements can vary, the general trend for such materials, especially when originating from free trade partners, is towards reduced or zero duties.
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FAQ
What are the typical import duty rates for HS code 854999?
HS code 854999, designated as 'Other' within Chapter 85 (Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles), generally carries low or zero duty rates. For instance, the U.S. Most Favored Nation (MFN) duty rate is 0.00%. Similarly, the UK's 'Tariff preference' rate is Free. It is crucial to verify specific rates for your destination country and any applicable trade agreements, as these can change.
How is the duty calculated for goods classified under HS 854999?
Duty calculation for HS 854999 depends on the specific duty rate applied. If the rate is 'ad valorem' (a percentage of the value), the duty is calculated as: (Value of Goods) × (Ad Valorem Rate). For example, if goods valued at $10,000 are imported into the U.S. with a 0.00% MFN duty rate, the duty would be $10,000 × 0.00 = $0. If a specific duty (per unit) applies, it would be (Quantity of Goods) × (Specific Duty Rate). Always consult the official tariff schedule of the importing country for the precise calculation method and rate.
What documentation is typically required for importing goods under HS 854999?
While HS 854999 is a residual category and may not have specific documentation beyond standard import requirements, importers and customs brokers should be prepared to provide a commercial invoice detailing the goods, their value, and origin. A packing list is also standard. Depending on the nature of the 'other' electrical waste or scrap being imported, additional declarations or permits might be necessary to ensure compliance with environmental regulations or specific import controls of the destination country. Always check with the customs authority of the importing country for any unique requirements.
Are there preferential duty rates available for HS code 854999 under trade agreements?
Yes, preferential duty rates may be available for HS code 854999 under various trade agreements. For example, the UK's 'Tariff preference' rate is listed as Free, which often stems from such agreements. Importers should consult the specific trade agreements between the exporting and importing countries (e.g., USMCA for North America, EU trade agreements) and verify if the goods meet the rules of origin to qualify for reduced or eliminated duties. The U.S. International Trade Commission (USITC) website and the EU's TARIC database are valuable resources for checking preferential rates.
What are the classification criteria for items falling under the 'Other' category of HS 854999?
HS code 854999 is a residual category, meaning it applies to electrical and electronic waste and scrap that are not specifically enumerated in the preceding subheadings of HS 8549. The primary classification criterion is that the item must be considered 'waste and scrap' of electrical or electronic equipment, and it must not fit into more specific categories like sorted or mixed types of specific metals or components. Importers and customs brokers must ensure that the goods genuinely do not meet the criteria for more specific HS codes within 8549 before classifying them under 854999. Consulting the Explanatory Notes to the Harmonized System (WCO) can provide further guidance on the scope of waste and scrap.