HS 740921 Of copper-zinc base alloys (brass)
Quick Answer: Plates, sheets, and strip of copper-zinc base alloys (brass) imported under HS 740921 enter the UK at 0.00%, the EU at 4.80%, and the US with rates varying from 1.9% to 9%, with certain trade agreements offering duty-free entry. This classification specifically covers flat-rolled products made from brass, a common alloy of copper and zinc. Importers should be aware of the significant duty rate differences across major markets. Exporters should consult specific trade agreements to leverage preferential rates. According to CustomTariffs data, understanding these jurisdictional tariff variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7409210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7409210000 | 4.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7409210010 | — | — | ["kg"] |
| 7409210075 | — | — | ["kg"] |
| 74092100 | 1.9% | Free (17 programs) | — |
| 7409210050 | — | — | ["kg"] |
| 7409210090 | — | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 7409.21?
Imports of Of copper-zinc base alloys (brass) may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 740921 cover?
This subheading covers plates, sheets, and strip of copper-zinc base alloys (brass), with a thickness exceeding 0.5 mm. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes flat-rolled products of brass that are not further worked than as described. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key defining characteristic is the alloy composition (copper-zinc base) and the specified thickness, excluding thinner foils.
What falls outside HS 740921?
The following products are excluded from HS 740921: brass products with a thickness of 0.5 mm or less, which are classified under HS 740929 as foils. Also excluded are brass articles that have undergone further working beyond simple rolling, such as being cut to shape, perforated, or surface-treated in a manner that alters their fundamental form or function. For instance, brass wire (HS 7408) or brass tubes and pipes (HS 7411) are classified in different headings entirely.
What are common classification mistakes for HS 740921?
A common error is misinterpreting the thickness threshold of 0.5 mm. Importers may incorrectly classify brass foils (thinner than 0.5 mm) under this subheading, when they should be classified under HS 740929. Another mistake, particularly relevant under General Rule of Interpretation (GRI) 1, is failing to consider the material composition; if the alloy is not primarily copper-zinc base, it will not fall under this subheading. Overlooking the "not further worked" aspect can also lead to misclassification.
How should importers classify products under HS 740921?
The correct procedure for classifying products under HS 740921 involves a systematic approach. First, confirm that the product is indeed a plate, sheet, or strip made from a copper-zinc base alloy (brass). Second, verify its thickness; it must exceed 0.5 mm. Third, ensure the product has not undergone any working beyond the rolling process. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial for definitive classification.
How is the duty calculated for products under HS 740921?
A shipment of 100 kg of brass sheet (thickness 1 mm) declared at a customs value of $500 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value: 3.0% of $500 USD = $15.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7409.21.00.
Which trade agreements reduce duties for HS 740921?
Several free trade agreements may reduce the applicable duty rate for HS 740921, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific origin declaration as stipulated by the respective agreement and the importing country's customs authority.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 740921 (Plates, sheets and strip, of copper-zinc base alloys (brass), of a thickness exceeding 0.15 mm)?
The Most Favored Nation (MFN) duty rate for HS code 740921 is typically 4.80% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from countries with preferential trade agreements with the importing country might benefit from reduced or free entry. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate. For instance, under certain agreements, the rate could be Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG).
What specific criteria define an article as falling under HS code 740921?
HS code 740921 covers plates, sheets, and strip made from copper-zinc base alloys, commonly known as brass. A key classification criterion is the thickness of the material, which must exceed 0.15 mm. The material composition must be primarily copper-zinc alloys. Items that are less than or equal to 0.15 mm in thickness would typically be classified under a different heading, such as 7409.10 for plates, sheets, and strip of refined copper. Verification of the alloy composition and precise thickness measurement is essential for correct classification.
What documentation is typically required for importing goods classified under HS code 740921?
Standard import documentation for HS code 740921 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, a Certificate of Origin is often required to claim preferential duty rates under trade agreements. Depending on the importing country and the specific nature of the brass product, additional certifications related to material composition or compliance with specific standards might be requested by customs authorities. Importers should consult the customs regulations of the destination country for a comprehensive list.
How is the import duty calculated for HS code 740921, and can you provide an example?
The import duty for HS code 740921 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 4.80% and you are importing brass sheets valued at $10,000 USD, the duty calculation would be: Duty = Declared Value × Duty Rate. In this case, Duty = $10,000 USD × 4.80% = $480 USD. It is important to note that some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always confirm the applicable duty calculation method with the importing country's customs authority.
Which major trade agreements commonly offer preferential duty rates for HS code 740921?
Several trade agreements can provide preferential duty rates for goods classified under HS code 740921. For example, the United States has agreements like the USMCA (United States-Mexico-Canada Agreement) which may offer reduced or zero duties on brass products originating from Canada or Mexico, provided they meet the rules of origin. The European Union's Generalized Scheme of Preferences (GSP) and its numerous Free Trade Agreements (FTAs) with countries worldwide also often include provisions for reduced tariffs on base metal products. Similarly, the UK's trade agreements post-Brexit and agreements facilitated by the World Trade Organization (WTO) can impact duty rates. Importers must verify the specific origin of their brass products and consult the relevant trade agreement annexes to determine eligibility for preferential treatment.