Analysis
HTS 7410.21.30 covers copper clad laminates under heading 7410 (copper foil (whether or not printed or backed with paper, paperboard, plastics or similar…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in square metres and kilograms.
The general duty rate is 3% of the customs value, which is above most the rates in chapter 74 (74th percentile of 89 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 1% to 1.5%. Compared with 7410.12.00 (not backed: of copper alloys), which pays 1%, a misclassification either way moves the duty by 2 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 26.7 times the general rate.
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 3%. 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7410.11.00 | Not backed: of refined copper | 1% |
| 7410.12.00 | Not backed: of copper alloys | 1% |
| 7410.21.60 | Of refined copper: other | 1.5% |
| 7410.22.00 | Backed: of copper alloys | 1.5% |