HTS heading · chapter 76
7607
Aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
Analysis
Heading 7607 of the Harmonized Tariff Schedule covers aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. It divides into 3 six-digit subheadings and 8 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 5.8%. The median line pays 4.5%.
The spread of 5.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.8%, applies to 7607.11.30 (of a thickness not exceeding 0.01 mm).
The largest subheadings are 7607.11 (rolled but not further worked, 3 lines), 7607.19 (other, 3 lines) and 7607.20 (backed, 2 lines).
By Census's concordance, most of its statistical lines are made by Aluminum Sheet, Plate, and Foil Manufacturing (331315) and All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7607.11.30 | Of a thickness not exceeding 0.01 mm | 5.8% |
| 7607.11.60 | Of a thickness exceeding 0.01 mm | 5.3% |
| 7607.11.90 | Rolled but not further worked: other | 3% |
| 7607.19.10 | Etched capacitor foil | 5.3% |
| 7607.19.30 | Cut to shape, of a thickness not exceeding 0.15 mm | 5.7% |
| 7607.19.60 | Other: other | 3% |
| 7607.20.10 | Covered or decorated with a character, design, fancy effect or pattern | 3.7% |
| 7607.20.50 | Backed: other | Free |