HS 740939 Other

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What products does HS 740939 cover?

This subheading covers other plates, sheets, and strip of copper alloys, not further worked than rolled or extruded, that do not fall under the preceding subheadings of 7409. According to the World Customs Organization's Harmonized System Nomenclature, Heading 7409 encompasses "Copper plates, sheets and strip, of a thickness exceeding 0.15 mm." Subheading 7409.39 specifically applies to those made from copper alloys, excluding those with zinc (brass) or tin (bronze) as the principal alloying elements, and are not otherwise specified. For instance, plates of copper-nickel alloys or copper-silicon alloys would fall here if they meet the thickness and processing criteria.

What falls outside HS 740939?

The following products are excluded from HS 740939: copper plates, sheets, and strip of a thickness not exceeding 0.15 mm, which are classified under other headings. Also excluded are products of copper alloys that have undergone further working beyond rolling or extrusion, such as being cut to shape, perforated, or surface-treated. For example, copper foil (typically less than 0.15 mm thick), printed circuit boards, or copper wire are classified elsewhere. Plates of brass (copper-zinc alloys) or bronze (copper-tin alloys) are also excluded and fall under specific subheadings within 7409.31.

What are common classification mistakes for HS 740939?

A common error is misinterpreting the "other" designation within HS 740939, leading to the incorrect classification of brass or bronze alloy products. General Interpretative Rule 1 (GIR 1) of the Harmonized System mandates classification according to the terms of the headings and any relative section or chapter notes. Importers may also err by classifying products that have undergone further working beyond simple rolling or extrusion, such as those that are cut to specific dimensions or have undergone surface treatments, which would necessitate classification under a more specific heading or subheading.

How should importers classify products under HS 740939?

The correct procedure for classifying products under HS 740939 involves a systematic review of the product's material composition, thickness, and processing. Importers and customs brokers must first confirm the material is a copper alloy, not primarily zinc or tin. They should then verify the thickness exceeds 0.15 mm and that the product has only been rolled or extruded. Consulting official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is crucial to ensure the product does not fit a more specific subheading within 7409 or another heading entirely.

How is the duty calculated for products under HS 740939?

A shipment of 500 kilograms of copper-nickel alloy plates, each with a declared customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule for HS 7409.39. The calculation is: 5.0% of $2,500 USD = $125.00. Note that if the shipment's value exceeded the threshold for de minimis treatment, a duty would apply. For other jurisdictions, the rate may differ significantly.

Which trade agreements reduce duties for HS 740939?

Several free trade agreements may reduce the applicable duty rate for HS 740939, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. The Generalized System of Preferences (GSP) may also offer reduced or duty-free rates for originating goods from certain developing countries, such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

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