8549 - Electrical and electronic waste and scrap:

Chapter 85 of the Harmonized Tariff Schedule (HTS) encompasses electrical machinery and equipment, along with their parts and accessories. Within this chapter, heading 8549 specifically designates electrical and electronic waste and scrap. This category is reserved for discarded electrical and electronic items that are no longer functional or are intended for dismantling and recycling. It covers a broad spectrum of items, ranging from consumer electronics like televisions and computers to industrial electrical components, provided they meet the criteria of being waste or scrap.

This classification is distinct from other headings in Chapter 85 that cover new or functional electrical goods. For instance, functional computers or integrated circuits would be classified under headings like 8471 (automatic data processing machines) or 8542 (electronic integrated circuits), respectively, rather than 8549. The defining characteristic of goods under 8549 is their status as waste or scrap, implying they are at the end of their product lifecycle and destined for recovery of materials or disposal.

The subcategories within 8549 provide further specificity for classifying different types of electrical and electronic waste. These subdivisions help to distinguish between waste from specific sources, such as spent batteries and accumulators, and more general electronic waste. Additionally, specific provisions exist for items intended for the recovery of precious metals, reflecting the economic and environmental importance of these materials within the waste stream. Other subcategories address miscellaneous electrical and electronic assemblies and printed circuit boards, allowing for precise classification based on the nature and composition of the waste.