HTS chapter · section XV
Chapter 79
Base metals and articles of base metal
Chapter 79 of the Harmonized Tariff Schedule sits in section XV (base metals and articles of base metal). It has 6 headings and 13 eight-digit tariff lines.
1 of its 11 lines with a percentage rate are duty-free at the general rate (9%) and 10 are dutiable, from duty-free up to 4.2%. The median line pays 3%.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 7901 (unwrought zinc), with 4 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 6 headings is entirely duty-free at the general rate: 7902 (zinc waste and scrap).
The heading with the highest median rate is 7904 (zinc bars, rods, profiles and wire) at 4.2%.