Steel Slag
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 2621100000 | 17.5% | CN | US | 官方文档 |
| 2621900000 | 35.0% | CN | US | 官方文档 |
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AI分析
🏗️ Steel Slag & Industrial Ash (Industrial Wastes & Residues)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What Exactly is "Steel Slag"?
Steel slag is a by-product of steelmaking, formed during the removal of impurities from molten iron. In international trade and customs classification, it falls under Chapter 26 (Ores, Slag and Ash). It is broadly categorized based on its source and origin:
1. Municipal Waste Incineration Ash (2621.10): Ash and residues derived specifically from the burning of municipal solid waste. Note: While often grouped nearby, this is distinct from metallurgical slag unless mixed. 2. Other Slag, Ash, and Residues (2621.90): This category captures metallurgical by-products, including Steel Slag, industrial ash, and other residues not explicitly listed elsewhere.
⚠️ Key Distinction:
- If the material is strictly municipal waste ash → It falls under 2621.10.
- If the material is industrial by-product (like steel slag, blast furnace slag, or mixed industrial ash) → It falls under 2621.90.
- Crucial Check: Many shipments labeled broadly as "Slag" are actually Steel Slag (Industrial), which maps to 2621.90. Misclassifying industrial slag as municipal waste ash can lead to severe penalties due to different tariff structures.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Origin Source |
|---|---|---|---|
2621.10.00.00 |
Ash and residues from the incineration of municipal waste | Municipal garbage incineration plants, city waste management | Municipal |
2621.90.00.00 |
Other slag, ash, including seaweed ash; other ash and residues from incineration | Steel Slag, Blast Furnace Slag, Industrial Ash, Mixed Industrial Residues | Industrial/Metallurgical |
🔍 Critical Reminder:
- Steel Slag is an industrial by-product of steel manufacturing. It is NOT municipal waste. Therefore, it must be classified under2621.90.00.00. - Classifying Steel Slag under2621.10is a common error that results in incorrect tax liability.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Market: United States (US)
✅ Origin: China (CN) (Note: Tariff rates may vary if origin is different, but below reflects current US-China trade context based on provided data)
✅ Effective Date: Current as of 2026
🎯 1. 2621.10.00.00 — Ash from Municipal Waste Incineration
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/Retaliatory) | +7.5% |
| Total Tax Rate | 7.5% |
| Calculation Basis | CIF Value × 7.5% |
| De Minimis Exemption | ❌ Not Applicable (Bulk industrial/municipal waste usually excluded) |
📌 Explanation:
- While the base rate is low, the 7.5% additional tariff applies due to specific trade measures. - This code is strictly for municipal waste ash. If you ship steel slag here, you risk audit and back-taxes.
🎯 2. 2621.90.00.00 — Other Slag, Ash, and Residues (Including Steel Slag)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/Retaliatory) | +25.0% |
| Total Tax Rate | 25.0% |
| Calculation Basis | CIF Value × 25.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Authority Path | HTSUS:2621.90.00.00 → Section 301 Footnotes |
📌 Explanation:
- Steel Slag falls here. The total tax burden is 25%. - The 25% rate is a significant tariff barrier, often associated with Section 301 duties on Chinese-origin industrial goods. - Do not underestimate this cost: For a $100,000 shipment of steel slag, you owe $25,000 in duties alone.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Required? | Description |
|---|---|---|
| ✅ Certificate of Origin | ✔️ | Must state "China" if applicable; determines tariff eligibility. |
| ✅ Product Specification Sheet | ✔️ | Must clearly state: "Steel Slag," chemical composition, particle size, and industrial origin. |
| ✅ Bill of Lading / Packing List | ✔️ | Weight and quantity must match invoice exactly. |
| ✅ Commercial Invoice | ✔️ | Description must read: "Steel Slag, Industrial By-Product, HS 2621.90" — Avoid vague terms like "Sludge" or "Waste". |
| ✅ Safety Data Sheet (SDS) | ✔️ | Many countries classify slag as potentially hazardous. SDS proves non-hazardous nature if applicable. |
| ✅ Import License/Permit | ✔️ | Some jurisdictions require special permits for importing industrial residues. |
✅ 2. Declaration Strategy (Key Tips)
🔥 “Be Precise: Industrial Slag ≠ Municipal Ash”
| Scenario | Correct Declaration | Wrong Declaration | Consequence of Error |
|---|---|---|---|
| Steel Slag from Steel Mill | 2621.90.00.00 — "Steel Slag, Industrial Residue" |
2621.10.00.00 — "Municipal Ash" |
Back Taxes + Penalties: You would have underpaid 17.5% (25% - 7.5%). |
| Mixed Industrial Ash | 2621.90.00.00 |
2621.10.00.00 |
Penalties: Misclassification of waste type. |
| Seaweed Ash (Kelp) | 2621.90.00.00 |
2621.10.00.00 |
Penalties: Specific exemption lost. |
✅ 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Environmental Compliance | Ensure the steel slag does not contain excessive heavy metals. Provide lab test reports if customs requests it. |
| Bulk Shipping | Steel slag is often shipped in bulk vessels. Ensure stowage compatibility and provide "Dry Cargo" certification if not hazardous. |
| Origin Determination | If steel slag is recycled from scrap metal processing, ensure the origin is clearly marked. Recycled content may affect other trade preferences. |
| Volatility | Fresh steel slag can be reactive. Ensure it is cooled and stabilized before export to avoid safety incidents during transit. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 2621.90.00.00 |
25.0% (Total) | Strict SDS, Origin Proof |
| 🇨🇳 China | 2621.90.00.00 |
0% (Export) / 5-10% (Import) | Environmental Permit |
| 🇪🇺 EU | 2621.90 |
0-2% (Varies) | Waste Shipment Regulation (WSR) compliance |
| 🇻🇳 Vietnam | 2621.90 |
0-5% | Quality Inspection Certificate |
📌 Conclusion:
- The US market imposes a 25% tariff on industrial slag/ash from China.
- Municipal ash (2621.10) is taxed lower at 7.5%, but steel slag cannot be misclassified here.
- Always prioritize correct classification over tax minimization to avoid severe customs penalties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Labeling Steel Slag as "Municipal Waste Ash" to save taxes.
👉 Result: Customs audit reveals industrial origin. 17.5% underpayment penalty + fines.
❌ Mistake 2: Using vague descriptions like "Industrial Waste" or "Slag" without HS code.
👉 Result: Delayed clearance, potential seizure, or forced reclassification by customs.
❌ Mistake 3: Ignoring SDS/Environmental Reports.
👉 Result: Shipment held for environmental compliance checks, causing demurrage charges.
❌ Mistake 4: Assuming all "Ash" is the same.
👉 Result: Confusion between 2621.10 and 2621.90. Steel Slag is ALWAYS 2621.90.
✅ Correct Practice:
"Steel Slag, Granular, Industrial By-Product of Steel Manufacturing, HS Code 2621.90.00.00, Non-Hazardous, Certificate of Origin Attached"
🎯 VII. Conclusion: Precision in Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Steel Slag is Industrial, Not Municipal."
🔹 "HS 2621.90 Bears the 25% Burden."
🔹 "Misclassification is a Costly Gamble."
📌 Pro Tip:
If your steel slag is sourced from non-China origins (e.g., Vietnam, India, EU), the 25% Section 301 tariff may not apply. Check for Free Trade Agreements (FTAs) or MFN rates to reduce costs significantly. Always verify the Country of Origin on the Bill of Lading.
📣 Immediate Action:
📞 Consult a licensed customs broker to verify your specific steel slag composition.
📄 Prepare a detailed Product Specification and SDS.
🚀 Ensure Accurate HS Code Declaration to avoid costly delays and penalties!
✨ Professional Clearance Starts with Accurate Classification!
💼 Don’t Let Wrong HS Codes Cost You 25% of Your Shipment Value!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。