HTS tariff line · chapter 81
8104.90.00
Magnesium and articles thereof, including waste and scrap: other
Analysis
HTS 8104.90.00 covers magnesium and articles thereof, including waste and scrap: other under heading 8104 (magnesium and articles thereof, including waste and scrap).
The general rate is 14.8¢/kg on magnesium content + 3.5%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 14.8¢/kg on magnesium content + 3.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
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%), 8104.20.00 (magnesium and articles thereof, including waste and scrap…, duty-free) and 8104.30.00 (raspings, turnings and granules, graded according to size…, 4.4%).
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% |
| 8104.20.00 | 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% |