Analysis
Heading 8549 of the Harmonized Tariff Schedule covers electrical and electronic waste and scrap. It divides into 11 six-digit subheadings and 13 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
Every one of its 13 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 8549.11 (waste and scrap of lead-acid accumulators; spent…, 2 lines), 8549.12 (other, containing lead, cadmium or mercury, 2 lines), 8549.13 (unnamed, 1 line) and 8549.14 (unnamed, 1 line).
Its median rate of duty-free sits at the 29th percentile of the headings in chapter 85.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8549.11.10 | For recovery of lead | Free |
| 8549.11.90 | Waste and scrap of lead-acid accumulators; spent lead-acid accumulators: other | Free |
| 8549.12.40 | For recovery of lead | Free |
| 8549.12.80 | Other, containing lead, cadmium or mercury: other | Free |
| 8549.13.00 | Sorted by chemical type and not containing lead, cadmium or mercury | Free |
| 8549.14.00 | Unsorted and not containing lead, cadmium or mercury | Free |
| 8549.19.00 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators: other | Free |
| 8549.21.00 | Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) | Free |
| 8549.29.00 | Of a kind used principally for the recovery of precious metal: other | Free |
| 8549.31.00 | Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) | Free |
| 8549.39.00 | Other electrical and electronic assemblies and printed circuit boards: other | Free |
| 8549.91.00 | Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs) | Free |
| 8549.99.00 | Other: other | Free |