Analysis
Heading 7901 of the Harmonized Tariff Schedule covers unwrought zinc. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 1.5% to 3% with a median of 2.25%, so the line you choose sets the duty.
The largest subheadings are 7901.12 (containing by weight less than 99.99 percent of…, 2 lines), 7901.11 (unnamed, 1 line) and 7901.20 (unnamed, 1 line).
Its median rate of 2.25% sits at the 27th percentile of the headings in chapter 79.
By Census's concordance, most of its statistical lines are made by Nonferrous Metal (except Aluminum) Smelting and Refining (331410). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7901.11.00 | Containing by weight 99.99 percent or more of zinc | 1.5% |
| 7901.12.10 | Casting-grade zinc | 3% |
| 7901.12.50 | Containing by weight less than 99.99 percent of zinc: other | 1.5% |
| 7901.20.00 | Unwrought zinc: zinc alloys | 3% |