HS 740620 Powders of lamellar structure; flakes
Quick Answer: Copper powders and flakes imported under HS 740620 enter the UK and EU duty-free, while the US applies a duty rate of 12% ad valorem under the Most Favored Nation (MFN) tariff. This classification specifically covers copper in powder form, including those with a lamellar (layered) structure, and copper in flake form. Importers should be aware of these varying duty rates across major markets. CustomTariffs aggregates this information, highlighting the importance of verifying specific rates based on the intended destination country. Exporters and customs brokers must ensure accurate classification to avoid compliance issues and unexpected costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7406200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7406200000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7406200000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 740620 cover?
This subheading covers copper powders and flakes that are characterized by their lamellar (plate-like) structure. According to the World Customs Organization's Harmonized System Explanatory Notes, this specifically includes finely divided copper particles where the individual particles are flattened or thin. For example, copper flakes used in paints or pigments, or lamellar powders for metallurgical applications, would fall under this classification. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the lamellar form, distinguishing them from granular or irregular powders.
What falls outside HS 740620?
The following products are excluded from HS 740620: copper powders and flakes that are not of a lamellar structure, such as granular or spherical powders, and solid forms of copper. For instance, copper granules used in welding or copper shot for abrasive purposes would be classified under other headings within Chapter 74. Also excluded are copper pastes or slurries, which are mixtures of copper powder with other substances like oils or binders, as these are typically classified based on their predominant component or as a composite good under specific rules.
What are common classification mistakes for HS 740620?
A common error is misinterpreting the "lamellar structure" requirement. Importers may incorrectly classify non-lamellar copper powders, such as atomized or spherical powders, under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product is a powder but lacks the characteristic thin, plate-like form, it should not be classified here. Another mistake is confusing these with copper pastes or compounds, which have different classification rules.
How should importers classify products under HS 740620?
The correct procedure for classifying copper products under HS 740620 involves a thorough examination of the physical form of the copper. Importers and customs brokers must verify that the copper is in a powder or flake form and specifically that the particles exhibit a lamellar structure. This often requires reviewing product specifications, technical data sheets, or even obtaining laboratory analysis. Consulting the WCO HS Explanatory Notes and the relevant national tariff schedules, such as the USITC HTS or UK Trade Tariff, is crucial to confirm the definition of "lamellar structure."
How is the duty calculated for products under HS 740620?
A shipment of 100 kilograms of copper flakes, declared at a customs value of $1,500 USD, would attract a US duty of $45.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value. The calculation is: 3.0% × $1,500 USD = $45.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 7406.20.0000. For other jurisdictions, specific rates from TARIC or the UK Trade Tariff would apply.
Which trade agreements reduce duties for HS 740620?
Several free trade agreements may reduce the applicable duty rate for HS 740620, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free rates for eligible goods from developing countries. To claim preference under USMCA, a self-certified origin statement is typically required. For GSP, a Form A certificate of origin is usually mandated by the importing country's customs authority.
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FAQ
What are the import duty rates for HS code 7406.20 (Copper powders and flakes)?
The import duty rates for HS code 7406.20, which covers 'Powders of lamellar structure; flakes' of copper, vary by country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under TARIC, the rate is 1.7% ad valorem. The UK Trade Tariff lists a rate of 2.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates, as these can change and may be subject to trade agreements.
What are the classification criteria for HS code 7406.20?
HS code 7406.20 specifically covers copper powders and flakes that have a lamellar (plate-like or scale-like) structure. This distinguishes them from other forms of copper powder. Classification relies on the physical form and structure of the material. Powders are defined by particle size (typically less than 1 mm), while flakes are characterized by their thin, flat shape. The 'lamellar structure' is a key differentiator, meaning the particles are arranged in thin layers. Importers must ensure their product's physical characteristics align with this description to avoid misclassification.
How is the import duty for HS code 7406.20 calculated, and can you provide an example?
The duty calculation for HS code 7406.20 typically depends on whether the duty is ad valorem (based on value) or specific (based on quantity), or a combination. For an ad valorem duty, the calculation is: Duty Amount = (CIF Value of Goods) × (Ad Valorem Duty Rate). For example, if importing 1,000 kg of copper flakes valued at $10,000 USD (CIF) into the EU with a 1.7% ad valorem duty rate, the duty would be $10,000 × 0.017 = $170. If a specific duty component were involved (e.g., per kg), it would be added. Always verify the duty basis (ad valorem, specific, or compound) with the importing country's tariff schedule.
What documentation is typically required for importing copper powders and flakes under HS code 7406.20?
When importing copper powders and flakes classified under HS code 7406.20, standard import documentation is required. This generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to determine preferential duty rates if applicable. Depending on the importing country and the specific nature of the copper product (e.g., purity, intended use), additional certifications or declarations regarding material composition, compliance with environmental regulations, or safety standards might be necessary. Consulting with a customs broker or the importing country's customs authority is recommended.
Which trade agreements commonly affect the duty rates for HS code 7406.20?
Trade agreements can significantly reduce or eliminate duties for HS code 7406.20. For instance, under the United States-Mexico-Canada Agreement (USMCA), copper products originating from Canada or Mexico may benefit from preferential duty rates, often Free. Similarly, the EU has numerous Free Trade Agreements (FTAs) with countries worldwide, which can grant reduced or zero duties on copper powders and flakes if they meet the rules of origin. Importers should investigate if their supply chain qualifies for preferential treatment under any applicable FTAs between the exporting and importing countries by obtaining a valid Certificate of Origin.