Scrap Smartphone Printed Circuit Boards

Used printed circuit boards recovered from end-of-life smartphones, containing integrated circuits, capacitors, and connectors that are no longer functional as a complete device. Classified under HTS 8549.39.00.00 as other electrical and electronic assemblies and printed circuit boards designated for waste and scrap processing.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
πŸ‡¨πŸ‡³ChinaFree+35.0%35%
πŸ‡²πŸ‡½MexicoFree+10.0%10%
πŸ‡¨πŸ‡¦CanadaFree+10.0%10%
πŸ‡©πŸ‡ͺGermanyFree+10.0%10%
πŸ‡―πŸ‡΅JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8542.31.00Higher: 50% vs 35%

If processors contain recoverable gold/silver and are processed for metal recovery

Shift to heading 85.42 for electronic integrated circuits when primarily imported for precious metal reclamation rather than general scrap.

8548.00.00.00Same rate: 35%

If sold as reusable electronic assemblies for repair/refurbishment

Usable waste electrical assemblies fall under 8548 as parts suitable for further use, not scrap.

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Import Tips & Compliance

β€’ Obtain EPA e-waste import approval and provide certificates of destruction; verify boards are fully non-functional to avoid classification as usable parts; declare exact weight and precious metal content accurately