HS Code for Circuit board waste

HS code 8549.39 is utilized for the classification of waste and scrap consisting of electrical and electronic assemblies and printed circuit boards (PCBs). This code was introduced as part of the HS 2022 amendments to provide better visibility into the global trade of electronic waste, or e-waste. The classification applies to assemblies that are no longer fit for their original purpose due to damage, obsolescence, or wear. Specifically, 8549.39 is a residual category for electronic waste that is "other than those used principally for the recovery of precious metal." This means that while the boards may contain trace amounts of gold, silver, or palladium, they do not meet the specific criteria or intent for high-value precious metal recovery that would place them under subheading 8549.31. The code covers the entire assembly, including the laminate board and the various components attached to it, such as integrated circuits, capacitors, and resistors. It is important to distinguish this from pure metal scrap or from functional second-hand goods. If a circuit board is being shipped for repair and reuse, it should not be classified as waste. However, when the boards are destined for material recovery or disposal, 8549.39 is the appropriate designation.

Products Included

• Discarded computer motherboards
• Scrap printed circuit boards from telecommunications equipment
• Non-functional electronic assemblies from consumer electronics
• Mixed electronic scrap containing PCBs
• Waste circuit boards from industrial controllers

Common Misclassification

The most frequent misclassification is with HS code 8549.31, which is reserved for waste and scrap used principally for the recovery of precious metal. Determining the "principal use" often requires chemical analysis or specific contract terms. Another error is using HS code 7112, which covers waste and scrap of precious metal or of metal clad with precious metal; however, for electronic assemblies, the 8549 heading takes precedence under current HS rules. Additionally, functional used boards should be classified under their original heading (e.g., 8534.00) rather than as waste.

FAQ

What is the HS code for scrap PCBs?

The HS code for scrap printed circuit boards not primarily for precious metal recovery is 8549.39.

Does this code include lithium batteries?

No, waste batteries are classified under different subheadings within 8549, specifically 8549.11 through 8549.19.