HS 740931 Of copper-tin base alloys (bronze)
Quick Answer: Plates, sheets, and strip of copper-tin base alloys (bronze) imported under HS 740931 enter the UK at 0.00%, the EU at 4.80% ad valorem, and the US at rates ranging from 3% to 49% ad valorem, with certain preferential rates being duty-free. This classification specifically covers flat-rolled products made from alloys where tin is the principal alloying element, forming bronze. Importers should be aware of the significant duty rate disparities between major trading blocs. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and strategic sourcing.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7409310000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7409310000 | 4.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7409311000 | 3% | Free (17 programs) | ["kg"] |
| 7409319000 | 3% | Free (17 programs) | ["kg"] |
| 740931 | — | — | — |
| 7409315000 | 1.7% | Free (17 programs) | ["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 7409.31?
Imports of Of copper-tin base alloys (bronze) 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, GSP, and 14 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 to Classify This HS Code?
What products does HS 740931 cover?
This subheading covers plates, sheets, and strip of copper-tin base alloys, commonly known as bronze. According to the World Customs Organization's Harmonized System Nomenclature, this category is defined by the alloy composition, specifically those where tin is the principal alloying element with copper. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are worked forms of bronze, distinct from unworked bronze or other copper alloys. The thickness of these products is also a defining characteristic, typically falling within specified limits for plates, sheets, and strip.
What falls outside HS 740931?
The following products are excluded from HS 740931: unworked bronze in forms such as ingots or powders, and bronze articles that have undergone further fabrication beyond simple shaping into plates, sheets, or strip. For example, cast bronze statues, bronze wire, bronze tubes, or bronze rods would be classified under different headings within Chapter 74 or other relevant chapters. Additionally, copper alloys where tin is not the principal alloying element, such as brass (copper-zinc alloys), are also excluded and would be classified elsewhere.
What are common classification mistakes for HS 740931?
A common error is misidentifying the principal alloying element, leading to the misclassification of bronze as other copper alloys. For example, mistaking a copper-aluminum alloy for bronze would result in incorrect classification. Another mistake involves confusing worked forms with unworked materials or finished articles. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial. Incorrectly classifying a product based solely on its end-use rather than its material composition is also a frequent pitfall.
How should importers classify products under HS 740931?
The correct procedure for classifying products under HS 740931 involves a meticulous examination of the material composition and the form of the product. Importers and customs brokers must verify that the product is indeed a copper-tin base alloy (bronze) and that it is presented as a plate, sheet, or strip. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the specific subheadings and their descriptive notes is essential. Obtaining a detailed technical specification sheet from the manufacturer confirming the alloy content and dimensions is highly recommended.
How is the duty calculated for products under HS 740931?
A shipment of 500 kilograms of bronze sheet (HS 740931) declared at a customs value of $5,000 USD would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value: 3.5% of $5,000 USD = $175.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 7409.31.0000.
Which trade agreements reduce duties for HS 740931?
Several free trade agreements may reduce the applicable duty rate for HS 740931, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference under USMCA typically includes a self-certified origin statement. For CPTPP, specific origin declarations or certificates of origin are generally mandated by the importing country's customs authority.
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FAQ
What are the typical import duty rates for HS code 740931, covering copper-tin base alloy (bronze) plates, sheets, and strips?
The Most Favored Nation (MFN) duty rate for HS code 740931 is typically 4.80% ad valorem. However, preferential duty rates are available under various trade agreements. For example, imports from countries such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG) may benefit from reduced or free entry, depending on the specific provisions of the applicable Free Trade Agreement (FTA) and whether the goods meet the rules of origin. Always consult the latest tariff schedule of the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for precise rates applicable to your origin country.
How is the classification of bronze plates, sheets, and strips under HS 740931 determined, and what are the key criteria?
HS code 740931 specifically covers plates, sheets, and strips of copper-tin base alloys (bronze). The primary classification criterion is the material composition. The alloy must be predominantly copper, with tin as the principal alloying element. The WCO's Explanatory Notes to Chapter 74 provide guidance on the composition of bronze. The physical form (plate, sheet, or strip) is also critical. 'Plates' are generally thicker than 'sheets', and 'strips' are typically narrower than 'sheets'. Importers must ensure the physical dimensions and the alloy composition align with the definitions provided in the tariff nomenclature and any relevant customs rulings.
What documentation is generally required when importing goods classified under HS 740931?
Standard import documentation for HS code 740931 typically 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 may be required to claim preferential duty rates under trade agreements. Depending on the importing country's regulations, a material composition certificate from the manufacturer might be requested to verify that the goods are indeed copper-tin base alloys. Importers and customs brokers should verify specific documentation requirements with the customs authority of the destination country.
Can you provide an example of how the import duty for HS 740931 is calculated?
Certainly. If a shipment of bronze sheets (HS 740931) valued at $10,000 USD is imported into a country with an MFN duty rate of 4.80%, the calculation would be as follows: Duty Amount = Value of Goods × Ad Valorem Duty Rate. In this case, Duty Amount = $10,000 × 0.0480 = $480.00. If the duty were based on a specific rate (e.g., per kilogram), the calculation would involve multiplying the quantity in the specified unit by the rate per unit. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the official tariff schedule.
Which major trade agreements commonly offer preferential duty rates for HS 740931 imports, and what is the general impact?
Several trade agreements can impact duty rates for HS 740931. For instance, the United States has FTAs with countries like Australia (AU), Chile (CL), and South Korea (KR) that may provide duty-free or reduced-duty access for qualifying bronze products. The European Union's Generalized Scheme of Preferences (GSP) and its numerous bilateral FTAs also offer preferential rates. The UK has its own trade agreements post-Brexit. The general impact of these agreements is a reduction or elimination of the standard MFN duty, making imports more cost-effective, provided the goods meet the rules of origin stipulated in each agreement. Importers must carefully review the specific terms and conditions of the relevant FTA, including rules of origin and any staging of tariff reductions.