Heading 8549

Electrical and electronic waste and scrap

14 declarable lines

Heading 8549 covers electrical and electronic waste and scrap: goods that are collected and shipped for material recovery rather than for continued use. The heading first splits battery and accumulator scrap by chemistry and by lead, cadmium or mercury content (8549.11 through 8549.19), then splits other electronic scrap by whether it is used mainly for precious metal recovery (8549.21 and 8549.29), consists of assemblies and printed circuit boards (8549.31 and 8549.39), or falls in the residual group (8549.91 and 8549.99). Every line in the heading carries a general (MFN) rate of Free.

Products in this heading

Spent lead-acid car batteries sold to a lead smelter
Scrap lithium-ion battery packs from phones and power tools
Mixed battery scrap sorted by chemical type
Dismantled printed circuit boards sold for precious metal recovery
Scrap hard drive and power supply assemblies from IT equipment
Austerity electrical scrap containing mercury switches or CRT glass
Unsorted consumer electronic scrap not containing lead, cadmium or mercury

How to choose the right subheading

Whether the goods are truly waste and scrap for material recovery, or articles that still work and can be reused.
For battery and accumulator scrap, whether the lot contains lead, cadmium or mercury.
For lead-acid accumulators, whether the shipment is for recovery of lead or for other disposal or treatment.
For non-hazardous battery scrap, whether it is sorted by chemical type or unsorted.
For other electronic scrap, whether it is a lot used principally for precious metal recovery, a lot of assemblies and printed circuit boards, or a residual lot.

Often confused with

New or unused batteries still in retail packaging
These are complete goods, not waste and scrap.
Heading 8507
Spent batteries sent for reconditioning and resale
Reuse keeps the article in its original heading.
Heading 8507
Working used smartphones and laptops sold to consumers
Goods that still perform their function are not scrap.
Heading 8517
Integrated circuits removed from boards, tested and resold
Recovered parts that are reused are classified as the part itself.
Heading 8542
Stripped copper wire and cable sold purely as metal scrap
Bare metal scrap is classified by metal content, generally outside chapter 85.

Frequently asked questions

What is the HTS code for spent lead-acid car batteries sold for lead recovery?

Use 8549.11.10.40 for lead-acid storage batteries of a kind used for starting engines, shipped for recovery of lead. The general (MFN) rate is Free.

What is the duty on electronic waste and scrap?

The lines in heading 8549 carry a general (MFN) rate of Free, including the residual line 8549.99.00.00. No duty applies at the general (MFN) rate.

How do I classify scrap lithium batteries that contain no lead, cadmium or mercury?

If the scrap is sorted by chemical type, classify it in 8549.13.00.00; if it is unsorted, classify it in 8549.14.00.00. Both lines carry a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.