Analysis
Subheading 7410.21 covers of refined copper, within heading 7410. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 1.5% to 3% with a median of 2.25%, so the line you choose sets the duty.
The US splits it as follows: 7410.21.30 for copper clad laminates (3%) and 7410.21.60 for of refined copper: other (1.5%).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 7410.21 once they fall within heading 7410 (copper foil (whether or not printed or backed with paper, paperboard, plastics or similar…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7410.21.30 | Copper clad laminates | 3% |
| 7410.21.60 | Of refined copper: other | 1.5% |