Analysis
HTS 7607.19.10 covers etched capacitor foil under heading 7607 (aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or…).
Within this group the rate runs from 3% to 5.7%. Compared with 7607.19.60 (other: 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.
The other lines in the same group are 7607.19.30 (cut to shape, of a thickness not exceeding 0.15 mm, 5.7%) and 7607.19.60 (other: other, 3%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7607.19.30 | Cut to shape, of a thickness not exceeding 0.15 mm | 5.7% |
| 7607.19.60 | Other: other | 3% |