HTS tariff line · chapter 80
8007.00.31
Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm
Analysis
HTS 8007.00.31 covers tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding… under heading 8007 (other articles of tin).
The general duty rate is 3% of the customs value, which is among the highest the rates in chapter 80 (90th percentile of 10 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 2.1% to 2.8%. Compared with 8007.00.10 (articles not elsewhere specified or included of a type used for…), which pays 2.1%, a misclassification either way moves the duty by 0.9 percentage points.
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 3%. 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 35%, 11.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8007.00.10 | Articles not elsewhere specified or included of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing not coated or plated with precious metal | 2.1% |
| 8007.00.20 | Tin plates, sheets and strip, of a thickness exceeding 0.2 mm | 2.4% |
| 8007.00.32 | Powders and flakes | 2.8% |
| 8007.00.40 | Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | 2.4% |
| 8007.00.50 | Other articles of tin: other | 2.8% |