HTS heading · chapter 26
2620
Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
Analysis
Heading 2620 of the Harmonized Tariff Schedule covers slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds. It divides into 9 six-digit subheadings and 16 eight-digit tariff lines, with 36 ten-digit statistical suffixes below them.
13 of its 14 lines with a percentage rate are duty-free at the general rate (93%) 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. The highest rate, 5%, applies to 2620.60.10 (of a kind used only for the extraction of arsenic…).
2 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 largest subheadings are 2620.99 (other, 6 lines), 2620.19 (other, 2 lines), 2620.60 (containing arsenic, mercury, thallium or their…, 2 lines) and 2620.11 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2620.11.00 | Containing mainly zinc: hard zinc spelter | Free |
| 2620.19.30 | Zinc dross and zinc skimmings | Free |
| 2620.19.60 | Other: other | 0.7¢/kg on copper content + 0.7¢/kg on lead content |
| 2620.21.00 | Leaded gasoline sludges and leaded anti-knock compound sludges | Free |
| 2620.29.00 | Containing mainly lead: other | Free |
| 2620.30.00 | Containing mainly copper | Free |
| 2620.40.00 | Containing mainly aluminum | Free |
| 2620.60.10 | Of a kind used only for the extraction of arsenic or the manufacture of its chemical compounds | 5% |
| 2620.60.90 | Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metalsor for the manufacture of their chemical compounds: other | Free |
| 2620.91.00 | Containing antimony, beryllium, cadmium, chromium or their mixtures | Free |
| 2620.99.10 | Containing mainly vanadium | Free |
| 2620.99.20 | Containing mainly tungsten | 17.6¢/kg on tungsten content + 3.8% |
| 2620.99.30 | Materials not provided for elsewhere in this heading containing by weight over 10 percent nickel | Free |
| 2620.99.50 | Slag containing by weight over 40 percent titanium, and which if containing over 2 percent by weight of copper, lead, or zinc is not to be treated for the recovery thereof | Free |
| 2620.99.75 | Other: other materials which are residues not advanced in value or condition by any means, and which if containing over 2 percent by weight of copper, lead or zinc are not to be treated for the recovery thereof | Free |
| 2620.99.85 | Other: other | Free |