HS 988026 Classified in Chapter 26
Quick Answer: Products classified under HS code 988026, which falls within Chapter 26, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, specific duty rates for HS 988026 are not readily available in the UK or EU tariff schedules, indicating potential for specific national provisions or a need for further detailed investigation. Chapter 26 of the Harmonized System (HS) generally covers "Ores, slag and ash." Importers and customs brokers should consult the specific tariff schedules of their destination countries for precise duty rates and any applicable preferential trade agreements or import restrictions related to these materials.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880260000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880260000 | — | — | — |
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 988026 cover?
This subheading covers goods classified within Chapter 26 of the Harmonized System (HS) nomenclature, which pertains to ores, slag, and ash. This includes a wide array of metallic and non-metallic mineral products, such as copper ores and concentrates, lead ores and concentrates, zinc ores and concentrates, and other metallic ores. The World Customs Organization (WCO) HS Explanatory Notes provide detailed guidance on the scope of Chapter 26, ensuring accurate classification of these raw materials used in various industrial processes.
What falls outside HS 988026?
The following products are excluded from HS 988026, which specifically pertains to Chapter 26 items: processed metals, such as unwrought copper or lead (which fall under Chapter 74 and 78 respectively), and finished metal products. Also excluded are substances of Chapter 25, like salt, sulfur, and gypsum, and products of Chapter 27, such as coal and petroleum. Items that have undergone significant manufacturing processes beyond simple extraction or concentration are generally not classified here.
What are common classification mistakes for HS 988026?
A common error is misclassifying intermediate products or alloys as raw ores. For instance, a copper alloy with a significant percentage of other metals might be incorrectly entered under a simple copper ore code. This often occurs when General Interpretative Rule (GIR) 1 and GIR 3 are not fully applied, leading to confusion between raw materials and more processed goods. It is crucial to consult the specific subheadings within Chapter 26 and the relevant Explanatory Notes.
How should importers classify products under HS 988026?
The correct procedure for classifying products under HS 988026 involves a thorough examination of the product's composition and processing stage. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database, to identify the most specific subheading within Chapter 26 that accurately describes the imported good. Verification against the WCO HS Explanatory Notes is also recommended.
How is the duty calculated for products under HS 988026?
A shipment of 10,000 kilograms of copper ore concentrate, declared at a customs value of $25,000 USD, would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($25,000 USD × 0.03 = $750.00). This rate is published in the USITC Harmonized Tariff Schedule for subheading 2603.00.00.00.
Which trade agreements reduce duties for HS 988026?
Several free trade agreements may reduce the applicable duty rate for HS 988026, including the United States-Mexico-Canada Agreement (USMCA), which can lead to duty-free entry for qualifying goods originating from Canada and Mexico. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or zero duties. To claim preferential treatment under USMCA, a self-certified origin statement is typically required, while GSP may necessitate a Form A certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 988026, classified under Chapter 26?
HS code 988026 is a statistical or special code, not a commodity code itself. It indicates that the classification falls within Chapter 26 of the Harmonized System, which covers 'Ores, slag and ash'. The actual duty rates will depend on the specific product within Chapter 26 and the importing country's tariff schedule. For example, under the US tariff schedule (USITC), a specific ore might have a duty rate of 0% ad valorem, while another processed material within Chapter 26 could be subject to a higher rate. Importers must consult the specific tariff schedule of the destination country for the precise duty applicable to their imported goods.
What classification criteria are used for goods falling under HS code 988026 (Chapter 26)?
HS code 988026 signifies that the imported goods are classified within Chapter 26 of the Harmonized System. This chapter pertains to 'Ores, slag and ash'. Classification criteria are based on the chemical and physical properties of the material, its mineralogical composition, and its degree of processing. For instance, classification might depend on whether the material is a crude ore, a concentrate, a waste product, or a specific metal compound. The Explanatory Notes to the Harmonized System provide detailed guidance on the scope and criteria for each heading within Chapter 26.
What documentation is typically required for imports classified under HS code 988026 (Chapter 26)?
Documentation requirements for goods classified under Chapter 26 (Ores, slag and ash), indicated by 988026, are generally extensive. Importers and customs brokers must be prepared to provide a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed description of the material, including its chemical composition and origin, is often required. Depending on the specific product and destination country, certificates of origin, laboratory analysis reports, or import permits may also be necessary. Some countries may require specific declarations for hazardous materials if applicable to the ore or ash.
How are import duties calculated for goods classified under Chapter 26 (HS code 988026), and can you provide an example?
The calculation of import duties for goods classified under Chapter 26 depends on the specific HS code assigned to the product and the duty rate structure of the importing country. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For example, let's assume a specific copper concentrate classified under a 6-digit HS code within Chapter 26 has an import duty rate of 2% ad valorem in the United States. If an importer declares a shipment valued at $100,000 USD, the duty would be calculated as: $100,000 (value) × 0.02 (duty rate) = $2,000 USD. If the duty were specific, for instance, $5 per metric ton, and the shipment was 500 metric tons, the duty would be 500 metric tons × $5/metric ton = $2,500 USD. Always verify the applicable duty rate and calculation method with the official tariff schedule.
Do trade agreements, such as Free Trade Agreements (FTAs), typically affect the duty rates for products classified under HS code 988026 (Chapter 26)?
Yes, trade agreements can significantly affect duty rates for products classified under Chapter 26. If the country of origin of the goods has a Free Trade Agreement (FTA) with the importing country, and the specific product meets the rules of origin stipulated in that agreement, it may be eligible for preferential duty rates, often 0% ad valorem. For instance, if copper ore originating from a country with an FTA with the EU is imported into the EU, it might enter duty-free under the EU's TARIC system, provided all FTA requirements are met. Importers must obtain a valid Certificate of Origin and ensure compliance with all preferential rules to claim these benefits.