HS 741920 Cast, moulded, stamped or forged, but not further worked

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What products does HS 741920 cover?

This subheading covers copper articles that have undergone basic manufacturing processes such as casting, molding, stamping, or forging, but have not been further worked. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items formed by these methods where the shape is imparted during the manufacturing process itself. For example, a copper disc formed by stamping or a copper fitting cast into a mold falls under this category, provided no subsequent machining, polishing, or assembly has occurred. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC system align with this definition, focusing on the initial shaping rather than finishing.

What falls outside HS 741920?

The following products are excluded from HS 741920: copper articles that have been further worked beyond casting, molding, stamping, or forging. This includes items that have been machined, polished, painted, plated, or assembled into more complex articles. For instance, a copper pipe that has been cut to length and threaded, or a copper component that has been welded to another part, would be classified elsewhere. Similarly, finished copper goods like cookware or decorative items that have undergone significant finishing processes are not covered by this subheading.

What are common classification mistakes for HS 741920?

A common error is misinterpreting "further worked." For example, minor deburring or the removal of casting sprues might not be considered "further working" under General Rule of Interpretation (GRI) 1, but significant machining to achieve precise dimensions or the addition of threads would be. Importers may also mistakenly classify assembled copper components under this subheading when they should be classified as finished articles under a more specific heading, failing to recognize that the assembly constitutes further working. It is crucial to examine the extent of post-forming operations.

How should importers classify products under HS 741920?

The correct procedure for classifying products under HS 741920 involves a thorough examination of the manufacturing process. Importers and customs brokers must determine if the copper article was formed by casting, molding, stamping, or forging and, critically, if any subsequent operations have altered its form or added to its complexity. Reviewing product specifications, manufacturing invoices, and consulting the relevant tariff schedule's Section Notes and Explanatory Notes are essential steps. If the item is merely shaped by one of the specified methods and not further processed, it likely falls into this subheading.

How is the duty calculated for products under HS 741920?

A shipment of 1,000 copper valve bodies, each weighing 0.5 kg (totaling 500 kg), declared at a customs value of $5,000 USD, would attract a US duty. Assuming the Most Favored Nation (MFN) duty rate for HS 741920 in the USITC Harmonized Tariff Schedule is 1.5% ad valorem, the duty would be $75.00 USD ($5,000 × 0.015). If a specific duty applied, for example, $0.15 per kilogram, the duty would be $75.00 USD (500 kg × $0.15/kg). The calculation depends on whether the tariff specifies an ad valorem or specific duty rate.

Which trade agreements reduce duties for HS 741920?

Several free trade agreements may reduce the applicable duty rate for HS 741920, 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 duty rates for eligible goods from developing countries. 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 jurisdiction and agreement terms.

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