Analysis
HTS 7607.11.60 covers of a thickness exceeding 0.01 mm under heading 7607 (aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms and square metres.
Within this group the rate runs from 3% to 5.8%. Compared with 7607.11.90 (rolled but not further worked: other), which pays 3%, a misclassification either way moves the duty by 2.3 percentage points.
The general duty rate is 5.3% of the customs value, which is above most the rates in chapter 76 (75th percentile of 65 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 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 12 others can enter duty-free instead of paying 5.3%. 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.
The column 2 rate, for countries without normal trade relations, is 40%, 7.5 times the general rate.
For statistics it divides in two: 7607.11.60.10 for boxed aluminum foil weighing not more than 11.3 kg and 7607.11.60.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7607.11.30 | Of a thickness not exceeding 0.01 mm | 5.8% |
| 7607.11.90 | Rolled but not further worked: other | 3% |