Analysis
Subheading 7607.20 covers backed, within heading 7607. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 3.7%. The median line pays 1.85%.
The US splits it as follows: 7607.20.10 for covered or decorated with a character, design, fancy effect or pattern (3.7%) and 7607.20.50 for backed: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 7607.20 once they fall within heading 7607 (aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7607.20.10 | Covered or decorated with a character, design, fancy effect or pattern | 3.7% |
| 7607.20.50 | Backed: other | Free |