Analysis
HTS 7607.19.30 covers cut to shape, of a thickness not exceeding 0.15 mm under heading 7607 (aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or…).
The general duty rate is 5.7% of the customs value, which is above most the rates in chapter 76 (86th percentile of 65 lines with an ad valorem rate). On a shipment valued at $10,000 that is $570 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from 3% to 5.3%. The costliest confusion would be with 7607.19.60 (other: other) at 3%, a difference of 2.7 points on the customs value.
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 5.7%. 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 45%, 7.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7607.19.10 | Etched capacitor foil | 5.3% |
| 7607.19.60 | Other: other | 3% |