HS Code for Circuit board scrap

Circuit board scrap is classified under HS code 8549.21, which falls within the broader category of electrical and electronic waste and scrap. This specific subheading is designated for waste primarily intended for the recovery of precious metals, such as gold, silver, or palladium, which are commonly found in the circuitry and components of printed circuit boards (PCBs). The classification is determined by the presence of specific hazardous or regulated components, including primary cells, batteries, mercury-switches, or glass from cathode ray tubes. Under the Harmonized System's General Rules of Interpretation (GRI), products are classified based on their material composition and their intended use at the end of their lifecycle. Since these boards are no longer functional and are being traded for material recovery, they move from Chapter 85 (functional machinery) to the waste provisions of 8549. The 8549.21 code specifically addresses waste containing hazardous elements, distinguishing it from cleaner electronic scrap that does not contain such components.

Products Included

• Populated printed circuit boards (PCBs)
• Discarded computer motherboards
• Server and networking equipment boards
• Mobile phone internal circuitry scrap
• Telecom switching equipment boards

Common Misclassification

Circuit board scrap is frequently misclassified under HS code 7112.91, which covers waste and scrap of precious metal. While the boards contain precious metals, 8549.21 is more specific for electronic waste. Another common error is using 8548.00, which was previously used for electronic waste but has been largely superseded by the more detailed 8549 subheadings in recent HS updates.

FAQ

What is the HS code for circuit board scrap?

The primary HS code for circuit board scrap intended for precious metal recovery and containing hazardous components is 8549.21.

What is the difference between 8549.21 and 8549.29?

HS code 8549.21 is used for scrap containing specific hazardous materials like mercury or batteries, while 8549.29 is for other electronic waste used for precious metal recovery that does not contain those specific hazardous elements.