Analysis
Heading 8104 of the Harmonized Tariff Schedule covers magnesium and articles thereof, including waste and scrap. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8%, applies to 8104.11.00 (containing at least 99.8 percent by weight of…).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 8%. The median line pays 5.45%.
Its median rate of 5.45% sits at the 80th percentile of the headings in chapter 81.
1 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 8104.11 (unnamed, 1 line), 8104.19 (unnamed, 1 line), 8104.20 (unnamed, 1 line) and 8104.30 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8104.11.00 | Containing at least 99.8 percent by weight of magnesium | 8% |
| 8104.19.00 | Unwrought magnesium: other | 6.5% |
| 8104.20.00 | Magnesium and articles thereof, including waste and scrap: waste and scrap | Free |
| 8104.30.00 | Raspings, turnings and granules, graded according to size; powders | 4.4% |
| 8104.90.00 | Magnesium and articles thereof, including waste and scrap: other | 14.8¢/kg on magnesium content + 3.5% |