Analysis
HTS 7607.11.30 covers of a thickness not exceeding 0.01 mm under heading 7607 (aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or…).
The general duty rate is 5.8% of the customs value, which is among the highest the rates in chapter 76 (95th percentile of 65 lines with an ad valorem rate). On a shipment valued at $10,000 that is $580 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 3% to 5.3%. Compared with 7607.11.90 (rolled but not further worked: other), which pays 3%, a misclassification either way moves the duty by 2.8 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5.8%. 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 column 2 rate, for countries without normal trade relations, is 40%, 6.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7607.11.60 | Of a thickness exceeding 0.01 mm | 5.3% |
| 7607.11.90 | Rolled but not further worked: other | 3% |