CHAPTER 26 · LEGAL NOTES
Chapter 26
The 109 legal notes below govern classification under Chapter 26. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Chapter notes
Note 1
Chapter Note 1: This chapter does not cover: (a) Slag or similar industrial waste prepared as macadam (heading 2517); (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 2519); (c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710); (d) Basic slag of chapter 31; (e) Slag wool, rock wool or similar mineral wools (heading 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 or 8549); or (g) Copper, nickel or cobalt mattes produced by any process of smelting (section XV).
Note 2
Chapter Note 2: For the purposes of headings 2601 to 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 or of the metals of section or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
Note 3
Chapter Note 3: Heading 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); 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.
Additional U.S. notes
Note 1
Additional U.S. Note 1: The specific rates of duty imposed under the headings of this chapter on the metal content of ores and other materials shall apply to the assay quantity of metal contained therein, whether recovered as metals, as alloys or as chemical compounds or used directly in the manufacture of articles, except that with respect to ores or other materials provided for in this chapter which are subject to duty at specific rates on their copper, lead or zinc content, an absolute deduction for losses of 18 kg per dry metric ton from the respective quantities of each of such metal contents shall be allowed.
Note 2
Additional U.S. Note 2: When the classification of imported materials under any provision of this chapter is dependent on the percentage of metal content, such percentage shall be the ratio of the total quantity of the respective metal content to the total quantity of imported material when computed on a dry-weight basis; i.e., free of all uncombined moisture.
Statistical notes
Note 0
Statistical Note 0: 8¢/kg on lead content1/ 4/ 4/
Note 1
Statistical Note 1: The quantity of metal content to be reported shall be the assay quantity without deductions.
Note 1
Statistical Note 1: 7¢/kg on lead content 4/ 4/
Note 1
Statistical Note 1: 1¢/kg on lead content1/ 4/ 4/
Note 1
Statistical Note 1: 7¢/kg on lead content1/ 4/ 4/ 2617 Other ores and concentrates:
Note 17
Statistical Note 17: 8¢/kg on molybdenum content Mo kg
Note 17
Statistical Note 17: 6¢/kg on tungsten content +
Note 2
Statistical Note 2: For the purposes of subheading 2601.11.0060, the term "coarse" refers to iron ores with a majority of individual particles having a diameter exceeding 4.75 mm.
Note 3
Statistical Note 3: For the purposes of any of the ten-digit statistical reporting numbers appearing under the eight-digit subheadings 2603.00.00,
Note 37
Statistical Note 37: 5¢/kg on tungsten content3/ W kg 2612 Uranium or thorium ores and concentrates:
Note 8
Statistical Note 8: 8¢/kg on copper content +
Subheading notes
Note 1
Subheading Note 1: For the purposes of subheading 2620.21.00, "leaded gasoline sludges and leaded anti-knock compound sludges" means 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.
Note 2
Subheading Note 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.
footnote
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.91.01.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.91.01.
Applies to
See 9903.91.01.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.91.01.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.91.01.
Applies to
See 9903.91.01.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.90.08.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
See 9903.88.03.
Applies to
Report value only of stated metal content.
Applies to
Report value only of stated metal content.
Applies to
See 9903.88.03.
Applies to
See 9903.88.15.
Applies to
See 9903.88.03.
Applies to
Classify under Chapter 26 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.