Analysis
Heading 7506 of the Harmonized Tariff Schedule covers nickel plates, sheets, strip and foil. It divides into 2 six-digit subheadings and 6 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
None of its 6 lines is duty-free at the general rate. Rates run from 2.5% to 3% with a median of 2.75%, so the line you choose sets the duty.
The largest subheadings are 7506.10 (of nickel, not alloyed, 3 lines) and 7506.20 (of nickel alloys, 3 lines).
By Census's concordance, most of its statistical lines are made by Nonferrous Metal (except Copper and Aluminum) Rolling, Drawing, and Extruding (331491) and All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 2.75% sits at the 54th percentile of the headings in chapter 75.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7506.10.05 | Not exceeding 0.15 mm in thickness | 2.5% |
| 7506.10.10 | Other: cold-formed | 3% |
| 7506.10.30 | Other: not cold-formed | 2.5% |
| 7506.20.05 | Not exceeding 0.15 mm in thickness | 3% |
| 7506.20.10 | Other: cold-formed | 3% |
| 7506.20.30 | Other: not cold-formed | 2.5% |