Analysis
HTS 7410.21.60 covers of refined copper: other under heading 7410 (copper foil (whether or not printed or backed with paper, paperboard, plastics or similar…).
Neighbouring lines carry rates from 1% to 3%, so the exact line matters. The widest gap is with 7410.21.30 (copper clad laminates), at 3%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.5 percentage points.
The general duty rate is 1.5% of the customs value, which is in the middle of the rates in chapter 74 (32nd percentile of 89 lines with an ad valorem rate). On a shipment valued at $10,000 that is $150 in duty before any Chapter 99 additions or preference claims.
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 1.5%. 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.
The other lines in the same group are 7410.11.00 (not backed: of refined copper, 1%), 7410.12.00 (not backed: of copper alloys, 1%), 7410.21.30 (copper clad laminates, 3%) and 7410.22.00 (backed: of copper alloys, 1.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7410.11.00 | Not backed: of refined copper | 1% |
| 7410.12.00 | Not backed: of copper alloys | 1% |
| 7410.21.30 | Copper clad laminates | 3% |
| 7410.22.00 | Backed: of copper alloys | 1.5% |