HS 741021 Backed
Quick Answer: Copper foil, not backed, imported under HS 741021 enters the EU at 5.20% ad valorem, the US at 3% ad valorem (MFN), and the UK at 0.00% ad valorem. This classification specifically covers copper foil that is not backed, meaning it lacks any supporting material like paper or plastic. Importers should be aware of the significant duty rate disparity between the EU and the UK/US. For precise application, consult the specific tariff schedules of each jurisdiction, as CustomTariffs aggregates this information. This distinction is crucial for accurate customs declarations and duty calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7410210000 | 0.00 % | — | — |
| 7410210010 | 0.00 % | — | — |
| 7410210020 | 0.00 % | — | — |
| 7410210030 | 0.00 % | — | — |
| 7410210040 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7410210000 | 5.20 % | — | — |
| 7410210020 | 5.20 % | — | — |
| 7410210040 | 5.20 % | — | — |
| 7410210055 | 5.20 % | — | — |
| 7410210010 | 5.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 74102130 | 3% | Free (18 programs) | — |
| 7410213040 | — | — | ["m<sup>2</sup>","kg"] |
| 7410216000 | 1.5% | Free (18 programs) | ["kg"] |
| 741021 | — | — | — |
| 7410213020 | — | — | ["m<sup>2</sup>","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 7410.21?
Imports of Backed 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 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 741021 cover?
This subheading covers copper foil, not exceeding 0.15 mm in thickness, which is backed, clad or similarly processed with other materials. According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes copper foil that has been laminated with paper, plastic, or other materials to enhance its properties or facilitate its use in specific applications, such as in electrical components or decorative items. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, confirming that the backing or processing must be integral to the product's form and function.
What falls outside HS 741021?
The following products are excluded from HS 741021: plain copper foil not exceeding 0.15 mm in thickness (classified under 7410.11), copper foil exceeding 0.15 mm in thickness (classified under 7410.29), and copper products that are not foil or that are not backed or similarly processed. For instance, copper sheeting used for roofing or plumbing, even if it has a protective coating, would likely be classified under different headings based on its thickness and intended use, not as backed foil.
What are common classification mistakes for HS 741021?
A common error is misinterpreting the "backed, clad or similarly processed" criterion. Importers may incorrectly classify plain copper foil that has a temporary protective film applied for shipping as "backed." According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. The backing must be a more permanent or integral part of the product's structure or function, not merely a protective layer.
How should importers classify products under HS 741021?
The correct procedure for classifying products under HS 741021 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must verify that the copper foil is indeed not exceeding 0.15 mm in thickness and that it is permanently backed, clad, or similarly processed with another material. Reviewing the product's technical specifications and comparing them against the WCO HS Explanatory Notes and the specific definitions within the importing country's tariff schedule, such as the USITC HTS or UK Trade Tariff, is crucial.
How is the duty calculated for products under HS 741021?
A roll of copper foil, 0.10 mm thick, backed with paper for use in printed circuit boards, weighing 50 kg and declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($500 USD × 5.0% = $25.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 7410.21.00.
Which trade agreements reduce duties for HS 741021?
Several free trade agreements may reduce the applicable duty rate for HS 741021, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The EU's Generalized Scheme of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries. To claim these preferences, a self-certified origin statement is typically required for USMCA, while an EUR.1 movement certificate or a GSP Form A may be necessary for other agreements, depending on the specific jurisdiction and origin country.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 741021, 'Copper foil, strip and sheet, backed, clad or paper or with plastics or with rubber, whether or not with metal interleaving'?
The import duty rates for HS code 741021 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the General Most Favored Nation (MFN) duty rate is 5.20% ad valorem. Under the EU's TARIC system, 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 definitive rate applicable to your shipment.
What specific criteria define 'backed' for HS code 741021?
For HS code 741021, 'backed' refers to copper foil, strip, or sheet that has been combined with another material on one side. This backing material can be paper, plastics, or rubber. The key is that the copper is adhered to or interleaved with these non-metallic materials. The WCO Harmonized System Explanatory Notes provide further guidance on the nature of this combination, emphasizing that the backing is integral to the product's form and function.
Which trade agreements offer preferential duty rates for HS code 741021, and what are typical rates?
Several trade agreements can provide preferential duty rates for HS code 741021. For instance, under the US HTS, goods originating from countries with Free Trade Agreements (FTAs) such as Australia (AU), Chile (CL), or South Korea (KR) may benefit from duty-free entry (0.00% ad valorem). Similarly, the EU's TARIC system offers reduced or zero rates for goods from countries with preferential agreements. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates.
How is the import duty for HS code 741021 calculated? Can you provide an example?
Import duty for HS code 741021 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of backed copper foil valued at $10,000 USD is imported into the United States, and the MFN duty rate is 5.20%, the calculated duty would be: $10,000 (Value) × 0.0520 (Duty Rate) = $520.00 (Duty Amount). Some countries may also apply specific duties based on weight or quantity, or a combination of both.
What documentation is typically required for importing goods under HS code 741021?
Standard documentation for importing goods under HS code 741021 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin, especially if preferential duty rates are being claimed. Depending on the importing country and the specific product, additional certifications related to material composition or safety standards may be required. Customs brokers play a vital role in ensuring all necessary documents are accurate and complete to avoid delays.