HS Code 81.05 – Cobalt; mattes and other intermediate products of cobalt metallurgy, cobalt and articles thereof, including waste and scrap

HS code 8105 is a 4-digit heading in the Harmonized System that covers: Cobalt; mattes and other intermediate products of cobalt metallurgy, cobalt and articles thereof, including waste and scrap. Heading 8105 covers Cobalt; mattes and other intermediate products of cobalt metallurgy, cobalt and articles thereof, including waste and scrap, placing it within Section XV of the Harmonized System (Base Metals and Articles of Base Metals). Cobalt is a critical strategic metal, prized for its high strength, resistance to corrosion, and magnetic properties, especially at elevated temperatures. This classification encompasses cobalt in various forms: intermediate products of cobalt metallurgy (like mattes), unwrought cobalt, powders, flakes, and semi-finished products such as rods, bars, wire, sheets, and plates. Crucially, it also covers articles made predominantly of cobalt, essential for superalloys, batteries, and magnets, along with cobalt waste and scrap materials for recycling. The scope is comprehensive for cobalt and its immediate derivatives, ensuring accurate identification for trade purposes. Accurate classification under 8105 is paramount for trade compliance due to cobalt's high value, strategic importance, and its association with conflict minerals in certain regions. This directly impacts duty assessments, adherence to strict export controls, and compliance with supply chain due diligence regulations. Its inclusion in Section XV as a base metal highlights its fundamental industrial role, while its dedicated heading emphasizes its unique properties and applications that necessitate specific tariff and regulatory treatment distinct from more common industrial metals.

Cobalt mattes, cobalt unwrought ingots, cobalt powder, cobalt flakes, cobalt rods, cobalt bars, cobalt wire, cobalt sheets, cobalt plates, cobalt foil, cobalt alloys for superalloys, cobalt-based magnets, cobalt catalysts, cobalt medical implants, cobalt-chrome alloys for prosthetics, cobalt-lithium battery components, cobalt-nickel battery electrodes, cobalt sputtering targets, spent cobalt catalysts, cobalt scrap from battery manufacturing, cobalt waste from machining, cobalt pigments, cobalt-based cutting tools, cobalt alloy welding rods

Cobalt is often confused with nickel (HS 7501-7508) or other base metals, especially in alloy forms or when used in similar high-temperature applications. The distinction hinges on the predominant metal by weight. Intermediate products of cobalt metallurgy (mattes) can be mistaken for ores (Chapter 26) or more refined unwrought forms, leading to incorrect tariff treatment. Given its 'conflict mineral' status, attempts at misclassification to avoid due diligence requirements are a concern, making thorough documentation and origin verification essential for compliance.

In 2025, the top exporters of HS code 8105 in UN Comtrade data were the DR Congo (about $1.9B, 37% of world exports), China ($519M) and the United States ($417M). World exports came to about $5.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 8105 in UN Comtrade data were China ($2.2B, 50% of world imports), the United States ($486M) and Japan ($165M). World imports came to about $4.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 8105 is a 4-digit heading under Chapter 81 of the Harmonized System. The first 2 digits (81) identify the chapter, and digits 3-4 (05) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.