Analysis
HTS 7607.20.50 covers backed: other under heading 7607 (aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.09 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from 3% to 5.8%. Compared with 7607.11.30 (of a thickness not exceeding 0.01 mm), which pays 5.8%, a misclassification either way moves the duty by 5.8 percentage points.
The normal trade relations rate here is zero, shared by about 9% of the 65 tariff lines in chapter 76, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 23% instead of nothing, so origin decides between free entry and a 23% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7607.11.30 | Of a thickness not exceeding 0.01 mm | 5.8% |
| 7607.11.60 | Of a thickness exceeding 0.01 mm | 5.3% |
| 7607.11.90 | Rolled but not further worked: other | 3% |
| 7607.19.10 | Etched capacitor foil | 5.3% |
| 7607.19.30 | Cut to shape, of a thickness not exceeding 0.15 mm | 5.7% |
| 7607.19.60 | Other: other | 3% |
| 7607.20.10 | Covered or decorated with a character, design, fancy effect or pattern | 3.7% |
Chapter 99 provisions in the footnotes
- 9903.90.09 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(c) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(d) to this subchapter