Scrap and waste of gold including gold plated
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7112910100 | 35.0% | CN | US | Official Doc |
| 7112990100 | 35.0% | CN | US | Official Doc |
| 7112910100 | 35.0% | CN | US | Official Doc |
| 7112920100 | 35.0% | CN | US | Official Doc |
| 7112990100 | 35.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Gold Scrap & Waste (Including Gold-Plated)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: What Exactly is "Gold Scrap"?
Gold scrap and waste, including gold-plated materials, refer to precious metal residues, fragments, and industrial waste containing recoverable gold content. In international trade, these are strictly regulated as semi-raw materials or waste products, not finished jewelry or bullion.
The classification hinges on two key factors:
1. Material Composition: Must contain precious metals (primarily gold).
2. Physical Form: Must be in the form of scrap, waste, fragments, or shavings (not processed into bars or coins).
β οΈ Critical Distinction:
- If the gold is plated on base metals (e.g., gold-plated jewelry, electronics contacts), it is still classified under precious metal scrap if the primary value or intent is recovery of the gold.
- If the item is jewelry with intrinsic artistic value (not scrap), it may fall under Chapter 71 but requires different documentation. However, for industrial scrap/waste, it falls under 7112.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, the relevant HS Codes for gold scrap (including gold-plated) and precious metal waste are:
| HS Code | Product Description | Physical Form | Key Characteristics |
|---|---|---|---|
7112.91.01.00 |
Gold scrap (including gold-plated) and precious metal waste, in the form of scrap and fragments | Scrap, fragments, shavings | Primary material: Gold (or gold-plated base metal) |
7112.92.01.00 |
Precious metal scrap and waste, material and form fully matching precious metal scrap classification | Scrap, fragments | Generic precious metal scrap (non-specific) |
7112.99.01.00 |
Gold scrap (including gold-plated) and gold waste/shavings, categorized under precious metal scrap and fragments | Scrap, shavings, dust | Specific to gold waste/shavings |
π Key Notes:
-7112.91.01.00and7112.99.01.00are the most common codes for gold-specific scrap.
-7112.92.01.00is a broader category for all precious metals (gold, silver, platinum, etc.) in scrap form.
- All three codes carry the same tax rate due to current trade policies (see below).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025-11-10 (and subsequent imports)
All listed HS Codes (7112.91.01.00, 7112.92.01.00, 7112.99.01.00) share the same tariff structure:
π― Total Tax Rate: 35.0%
| Component | Rate | Legal Basis |
|---|---|---|
| Basic Tariff | 0.0% | Standard MFN rate for precious metal scrap |
| Section 301 Tariff (Additional) | 25.0% | USITC Footnote: Trade Remedy for China-origin goods |
| Section 122 Tariff (IEEPA) | 10.0% | International Emergency Economic Powers Act (China-specific) |
| Total Effective Rate | 35.0% | Sum of Basic + 301 + 122 |
π Explanation:
- 0% Basic Tariff: Recognizes gold scrap as a raw material for recycling, not a finished good.
- 25% Section 301 Tariff: Imposed under the US Trade Act of 1974, Section 301, targeting Chinese-origin goods.
- 10% Section 122 Tariff: A separate surcharge under IEEPA, applied specifically to Chinese-origin precious metals and scrap.
- Total: 35%: This is a high-cost import category. Importers must factor this into their cost structure.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance)
β 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide? | Purpose |
|---|---|---|
| β Commercial Invoice | βοΈ | Clearly state "Gold Scrap, Including Gold-Plated Materials" and HS Code |
| β Packing List | βοΈ | Detail weight, volume, and packaging type |
| β Certificate of Origin | βοΈ | Prove China origin to confirm 35% rate (or seek exemption if applicable) |
| β Material Composition Report | βοΈ | Lab test results showing gold content % (crucial for valuation) |
| β Export License from China | βοΈ | Many countries require export permits for precious metals |
| β BSA/AML Compliance Certificate | βοΈ | Anti-Money Laundering compliance declaration |
| β Photos of Goods | βοΈ | Show fragments, packaging, and any markings |
β οΈ Critical: Customs will verify that the goods are genuine scrap and not stolen gold or unreported bullion. Misdeclaration can lead to seizure, fines, or criminal charges.
β 2. Declaration Tips (Golden Rules)
π₯ βDeclare Scrap, Not Jewelry; Show Composition, Not Just Weight!β
| Scenario | Correct Declaration | Common Mistake |
|---|---|---|
| Gold-plated electronics waste | 7112.91.01.00 β "Gold-plated electronic scrap" |
Declare as "Electronic Waste" (wrong chapter) |
| Gold shavings from jewelry making | 7112.99.01.00 β "Gold waste and shavings" |
Declare as "Bullion" (wrong form) |
| Mixed precious metal scrap (gold + silver) | 7112.92.01.00 β "Precious metal scrap" |
Split into multiple HS codes incorrectly |
| Clean, processed gold bars | NOT 7112 | Use Chapter 71 finished goods codes |
β 3. Special Cases & Exemptions
| Case | Handling Advice |
|---|---|
| Gold-plated jewelry (not scrap) | If intended for resale as finished goods, do not use 7112. Use Chapter 71 finished jewelry codes (different tax rate). |
| Low-value scrap (< $2,500) | May still be subject to de minimis rules, but gold scrap is often excluded from low-value exemptions. Confirm with CBP. |
| Origin from Non-China Countries | If sourced from Vietnam, India, etc., the 25% Section 301 may not apply, but the 10% Section 122 might still apply if deemed Chinese-origin via transshipment. |
| Refined Gold vs. Scrap | If the scrap is already refined into bars, it falls under 7108 (Gold in unwrought form), not 7112. |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Key Requirements |
|---|---|---|---|
| πΊπΈ USA | 7112.91.01.00 / 7112.99.01.00 |
35% (0% Basic + 25% Sec 301 + 10% Sec 122) | BSA/AML, Material Composition, Export Permit |
| π¨π³ China | 7112.91.00.00 |
0% (Import) / 13% VAT | Gold Import License, Anti-Money Laundering Check |
| πͺπΊ EU | 7112.91.00 |
0% (Duty) + 20% VAT | EORI Number, AML Compliance, Proof of Origin |
| π¬π§ UK | 7112.91.00 |
0% (Duty) + 20% VAT | Post-Brexit Rules, AML Declarations |
| πΈπ¬ Singapore | 7112.91.00 |
0% | No GST on precious metal scrap if exported |
π Conclusion:
- The US imposes the highest effective tax burden (35%) on Chinese-origin gold scrap.
- EU/UK/Singapore are more favorable with 0% duty, but VAT/GST applies.
- Compliance is key: All jurisdictions require strict AML (Anti-Money Laundering) and KYC (Know Your Customer) documentation.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring gold-plated jewelry as "Gold Scrap" to avoid higher duties on finished goods
π Consequence: Customs seizure, fines for misdeclaration, potential criminal charges for smuggling.
β Mistake 2: Ignoring the 10% Section 122 Tariff
π Consequence: Unexpected 35% total tax instead of 25%, leading to cost overruns.
β Mistake 3: Failing to provide material composition reports
π Consequence: Customsζ ζ³ determine duty value, leading to delayed clearance or higher estimated duties.
β Mistake 4: Using generic descriptions like "Metal Waste"
π Consequence: Incorrect HS Code assignment, leading to penalties and audits.
β Correct Practice:
"Gold Plated Electronic Scrap, HS Code 7112.91.01.00, Gold Content: 1.2%, Weight: 50kg, Origin: China, BSA Compliant"
π― VII. Conclusion: Professional Compliance, Cost Efficiency
π― Key Takeaways:
πΉ "Gold Scrap = 35% Total Tax (US Origin: China)"
πΉ "Declare Accurately: Scrap vs. Finished Goods"
πΉ "AML & Composition Reports are Mandatory"
πΉ "Section 301 (25%) + Section 122 (10%) = 35%"
π Pro Tip:
If your gold scrap is sourced from non-China countries (e.g., Vietnam, India, South Africa), investigate whether Section 301 (25%) can be avoided. However, Section 122 (10%) may still apply if there is any Chinese origin involvement.
Always request a Pre-Ruling from CBP for high-value shipments to ensure compliance.
π£ Immediate Action Required:
π Engage a Licensed Customs Broker
π Prepare AML Documentation & Composition Reports
π Ensure Export Permits from Origin Country
β¨ Precision in Classification, Safety in Compliance!
πΌ Your Gold Scrap Clearance Starts with Accurate HS Codes!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.