HTS chapter · section V
Chapter 26
Mineral products
Chapter 26 of the Harmonized Tariff Schedule sits in section V (mineral products). It has 21 headings and 48 eight-digit tariff lines.
38 of its 39 lines with a percentage rate are duty-free at the general rate (97%) and 1 are dutiable, from duty-free up to 5%. The median line pays duty-free.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
9 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 2620 (slag, ash and residues (other than from the manufacture of iron or steel)…), with 16 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
15 of its 21 headings are entirely duty-free at the general rate, including 2601 (iron ores and concentrates, including…), 2602 (manganese ores and concentrates, including…) and 2604 (nickel ores and concentrates).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2601 | Iron ores and concentrates, including roasted iron pyrites | 3 | 3 | duty-free |
| 2602 | Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 percent or more, calculated on the dry… | 1 | 1 | duty-free |
| 2603 | Copper ores and concentrates | 1 | 0 | – |
| 2604 | Nickel ores and concentrates | 1 | 1 | duty-free |
| 2605 | Cobalt ores and concentrates | 1 | 1 | duty-free |
| 2606 | Aluminum ores and concentrates | 1 | 1 | duty-free |
| 2607 | Lead ores and concentrates | 1 | 0 | – |
| 2608 | Zinc ores and concentrates | 1 | 1 | duty-free |
| 2609 | Tin ores and concentrates | 1 | 1 | duty-free |
| 2610 | Chromium ores and concentrates | 1 | 1 | duty-free |
| 2611 | Tungsten ores and concentrates | 2 | 1 | duty-free |
| 2612 | Uranium or thorium ores and concentrates | 2 | 2 | duty-free |
| 2613 | Molybdenum ores and concentrates | 2 | 0 | – |
| 2614 | Titanium ores and concentrates | 2 | 2 | duty-free |
| 2615 | Niobium (columbium), tantalum, vanadium or zirconium ores and concentrates | 3 | 3 | duty-free |
| 2616 | Precious metal ores and concentrates | 2 | 0 | – |
| 2617 | Other ores and concentrates | 2 | 2 | duty-free |
| 2618 | Granulated slag (slag sand) from the manufacture of iron or steel | 1 | 1 | duty-free |
| 2619 | Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel | 2 | 2 | duty-free |
| 2620 | Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds | 16 | 13 | duty-free |
| 2621 | Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste | 2 | 2 | duty-free |