HTS tariff line · chapter 81
8104.20.00
Magnesium and articles thereof, including waste and scrap: waste and scrap
Analysis
HTS 8104.20.00 covers magnesium and articles thereof, including waste and scrap: waste and scrap under heading 8104 (magnesium and articles thereof, including waste and scrap).
Within this group the rate runs from 4.4% to 8%. Compared with 8104.11.00 (containing at least 99.8 percent by weight of magnesium), which pays 8%, a misclassification either way moves the duty by 8 percentage points.
The normal trade relations rate here is zero, shared by about 34% of the 71 tariff lines in chapter 81, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 8104.11.00 (containing at least 99.8 percent by weight of magnesium, 8%), 8104.19.00 (unwrought magnesium: other, 6.5%), 8104.30.00 (raspings, turnings and granules, graded according to size…, 4.4%) and 8104.90.00 (magnesium and articles thereof, including waste and scrap…, 14.8¢/kg on magnesium content + 3.5%).
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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% |
| 8104.30.00 | 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% |