Chapter 76 covers aluminum and articles thereof, and is one of the chapters in the HS classification organized by material. This chapter includes unwrought aluminum, aluminum bars, rods, profiles, wire, plates, sheets, strip, foil, aluminum tubes and pipes, aluminum structures, aluminum containers, stranded wire, cables, etc., as well as aluminum waste and scrap. This chapter does not include aluminum ores, aluminum compounds (such as aluminum oxide under 2818), or aluminum machinery and mechanical appliances, etc. (under Chapters 84/85). Heading 7602 specifically covers aluminum waste and scrap, i.e., aluminum waste and scrap generated from the manufacture, processing, or consumption of aluminum and mainly used for recovery and remelting. It includes lathe turnings, milling shavings, scrap aluminum wire, scrap aluminum sheets, scrap aluminum profiles, scrap aluminum castings, scrap aluminum cans, etc. However, this heading does not include dross, skimmings, scale, etc. from aluminum smelting (under 2620), nor does it include aluminum ash (under 2620). HS code 760200 is a six-digit subheading. The first 2 digits "76" indicate Chapter 76 (aluminum and articles thereof), digits 3-4 "02" indicate heading 7602 (aluminum waste and scrap), and digits 5-6 "00" indicate that there is no further subdivision under this heading, i.e., all aluminum waste and scrap is classified under this subheading. In national customs tariffs, this code may be further subdivided into 10 digits, but the internationally harmonized code is 760200. This product is aluminum waste and scrap, belonging to recycled aluminum materials, and does not meet the definition of other aluminum products. Aluminum waste and scrap is mainly used for remelting rather than direct use as a finished product, so it is classified under 7602 rather than 7601 (unwrought aluminum) or 7604 (aluminum profiles), etc. In addition, aluminum waste and scrap differs from aluminum slag, dross, etc. (2620), which are residues produced during smelting, whereas 7602 is waste and scrap of metallic aluminum.

Product name: The specific name of the declared commodity, such as "aluminum waste and scrap," "scrap aluminum wire," "scrap aluminum sheets," etc., and it must be consistent with the actual goods. Source: Explain the source of the waste and scrap, such as "generated from machining," "recovery of old materials," "dismantling of end-of-life vehicles," etc. Material: Declare the aluminum content and alloy composition, such as "pure aluminum," "aluminum alloy (containing silicon, magnesium, etc.)," and provide a composition test report if necessary. State: Describe the physical form of the waste and scrap, such as "lumpy," "shavings," "wire," "plate," etc. Dimensions: For lumpy or plate-like waste and scrap, provide the approximate size range, such as "length ≤500 mm, thickness ≤10 mm." Packaging method: Explain the packaging form, such as "bulk," "bundled," "bagged," etc., which affects inspection and transportation. Recycling use: Declare the use of the waste and scrap, usually "remelting for aluminum recovery," to ensure compliance with environmental and import policies. Customs declaration example: Product name: Aluminum waste and scrap (scrap aluminum wire) Source: Recovery and dismantling of old wires Material: Pure aluminum, aluminum content ≥99% State: Wire, diameter 2-5 mm, non-uniform length Dimensions: Length ≤1000 mm Packaging method: Bundled Recycling use: Remelting Remarks: Provide composition test report and source description. Mistakenly classifying aluminum slag and aluminum ash under 7602, when they should actually be classified under 2620. Failure to distinguish aluminum waste and scrap from unwrought aluminum (7601), the latter being new material. Ignoring the declaration of alloy composition, leading to incorrect classification or application of tariff rates. Misdeclaring aluminum powder (7603) as aluminum waste and scrap; the two differ in form and use.

Core basis for classification: the commodity must be waste and scrap of metallic aluminum, mainly used for recovery and remelting. According to the Import and Export Tariff and its notes, 7602 includes aluminum waste and scrap, such as turnings, scrap wire, scrap sheets, etc., but does not include aluminum slag, dross, scale, etc. (2620). At the same time, it is necessary to distinguish unwrought aluminum (7601) and aluminum powder (7603). If the aluminum content in the waste and scrap is too low or it is mixed with other impurities, it may need to be classified under other codes. 7601 Unwrought aluminum: 7601 is unwrought aluminum, including new materials such as aluminum ingots and aluminum blocks, used for further processing; 7602 is waste and scrap from processing or consumption, irregular in form, mainly used for recovery. 7603 Aluminum powder and flakes: 7603 is aluminum powder and flake powder, usually fine particles, used in metallurgy, chemicals, etc.; 7602 is larger lumpy or shavings-like waste and scrap, which cannot be used directly as powder. 2620 Slag, dross and similar residues: 2620 includes aluminum slag, dross, scale, etc. produced during smelting; these are smelting by-products with low aluminum content; 7602 is metallic aluminum waste and scrap with high aluminum content that can be directly remelted. 8549 Waste and scrap batteries and waste and scrap wires and cables: 8549 is waste and scrap batteries and waste wires and cables. If aluminum waste and scrap comes from wires and cables and the aluminum metal has already been separated, it is classified under 7602; if not separated, it may be classified under 8549. Is the commodity waste and scrap of metallic aluminum? Does it come from processing or consumption? Is the aluminum content relatively high and suitable for direct remelting? Is it mixed with aluminum slag, scale, or other impurities? Is it confused with unwrought aluminum or aluminum powder?

How can I look up the HS code for aluminum waste and scrap? You can use the official website of the General Administration of Customs, an HS code query platform, or consult a customs broker. Enter the keyword "aluminum waste and scrap" or "aluminum scrap," and the system will show 760200. Note that national codes may add two more digits, but the first six digits are consistent internationally. What documents are required to import aluminum waste and scrap? Usually, a contract, invoice, packing list, bill of lading, composition test report, certificate of origin (if a free trade agreement applies), solid waste import license (if applicable), etc. are required. The specific requirements are subject to customs requirements. What is the difference between aluminum waste and scrap and aluminum slag? Aluminum waste and scrap is metallic aluminum waste with high aluminum content that can be directly remelted; aluminum slag is residue produced during smelting with low aluminum content and is classified under 2620. The two have different classifications, and import regulatory conditions also differ. Are there tariff preferences for importing aluminum waste and scrap? Tariff rates vary by country and trade agreement. You can check free trade agreement tariff schedules, such as China-ASEAN, RCEP, etc. However, note that some countries prohibit or restrict the import of aluminum waste and scrap, so confirmation in advance is required. How should the material be described when declaring aluminum waste and scrap? The aluminum content and alloying elements should be specified, such as "pure aluminum, aluminum content ≥99%" or "aluminum alloy, containing 5% silicon and 2% magnesium." It is best to attach a test report to avoid classification disputes. Can export tax rebates be claimed for aluminum waste and scrap? Exported aluminum waste and scrap usually does not enjoy export tax rebates because the state restricts the export of resource-based products. You can check the export tax rebate rate database or consult the tax authorities for details. What should I do if imported aluminum waste and scrap is inspected by customs? Cooperate with customs inspection and provide relevant documents and explanations. If the inspection finds a classification error, the declaration must be corrected promptly, which may involve supplementary tax payment or penalties. It is recommended to communicate with the customs broker in advance. How are the codes for aluminum waste and scrap and scrap aluminum wire distinguished? If the scrap aluminum wire has been stripped of its outer sheath and is pure aluminum metal, it is classified under 7602; if it has not been stripped and still has a plastic or rubber sheath, it may be classified under 8549 (waste wires and cables). The judgment must be based on the actual state.