UK Harmonised System · Section V — Mineral products
Chapter 26 — Ores, slag and ash
21 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter does not cover: (a) slag or similar industrial waste prepared as macadam (heading [2517](/headings/2517)); (b) natural magnesium carbonate (magnesite), whether or not calcined (heading [2519](/headings/2519)); (c) sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading [2710](/headings/2710)); (d) basic slag of Chapter [31](/chapters/31); (e) slag wool, rock wool or similar mineral wools (heading [6806](/headings/6806)); (f) waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading [7112](/headings/7112) or heading [8549](/headings/8549)); or (g) copper, nickel or cobalt mattes produced by any process of smelting (Section XV). 2. For the purposes of heading [2601](/headings/2601) to [2617](/headings/2617), the term 'ores' means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading [2844](/headings/2844) or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings [2601](/headings/2601) to [2617](/headings/2617) do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading [2620](/headings/2620) applies only to: (a) slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading [2621](/headings/2621)); and (b) slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. ### Subheading notes 1. For the purposes of subheading [2620 21](/commodities/2620210000), 'leaded gasoline sludges and leaded anti-knock compound sludges' mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. 2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading [2620 60](/commodities/2620600000).
Headings in Chapter 26
Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.
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