HTS heading · chapter 81
8105
Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap
Analysis
Heading 8105 of the Harmonized Tariff Schedule covers cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. It divides into 3 six-digit subheadings and 5 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
3 of its 5 lines with a percentage rate are duty-free at the general rate (60%) and 2 are dutiable, from duty-free up to 4.4%. The median line pays duty-free.
Its median rate of duty-free sits at the 17th percentile of the headings in chapter 81.
The largest subheadings are 8105.20 (cobalt mattes and other intermediate products of…, 3 lines), 8105.30 (unnamed, 1 line) and 8105.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding (331491) and Nonferrous Metal (except Aluminum) Smelting and Refining (331410). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8105.20.30 | Unwrought cobalt: alloys | 4.4% |
| 8105.20.60 | Unwrought cobalt: other | Free |
| 8105.20.90 | Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders: other | Free |
| 8105.30.00 | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: waste and scrap | Free |
| 8105.90.00 | Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap: other | 3.7% |