Analysis
HTS 7410.11.00 covers not backed: of refined copper under heading 7410 (copper foil (whether or not printed or backed with paper, paperboard, plastics or similar…).
The general duty rate is 1% of the customs value, which is at the low end of the rates in chapter 74 (20th percentile of 89 lines with an ad valorem rate). On a shipment valued at $10,000 that is $100 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 1% to 3%. Compared with 7410.21.30 (copper clad laminates), which pays 3%, a misclassification either way moves the duty by 2 percentage points.
The other lines in the same group are 7410.12.00 (not backed: of copper alloys, 1%), 7410.21.30 (copper clad laminates, 3%), 7410.21.60 (of refined copper: other, 1.5%) and 7410.22.00 (backed: of copper alloys, 1.5%).
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 1%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7410.12.00 | Not backed: of copper alloys | 1% |
| 7410.21.30 | Copper clad laminates | 3% |
| 7410.21.60 | Of refined copper: other | 1.5% |
| 7410.22.00 | Backed: of copper alloys | 1.5% |