HS 760110 Aluminium, not alloyed
Quick Answer: Unwrought aluminium, not alloyed, imported under HS 760110 enters the UK at 2.00%, the EU at 3.00%, and the US with a Most Favored Nation (MFN) rate of 2.6%, though preferential rates may apply. This Harmonized System (HS) code specifically covers primary aluminium in its raw, unworked form, such as ingots, blocks, and bars, which has not been mixed with other elements to form an alloy. Importers should be aware of potential trade agreements that could offer reduced or duty-free entry into the US. CustomTariffs aggregates this information to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7601100000 | — | — | — |
| 7601101000 | 2.00 % | — | — |
| 7601109000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7601101000 | 3.00 % | — | — |
| 7601100000 | 3.00 % | — | — |
| 7601109000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7601103000 | 2.6% | Free (17 programs) | ["kg"] |
| 76011060 | Free | — | — |
| 7601106045 | — | — | ["kg"] |
| 760110 | — | — | — |
| 7601106040 | — | — | ["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 7601.10?
Imports of Aluminium, not alloyed 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 760110 cover?
This subheading covers unwrought aluminium that is not alloyed, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes primary aluminium produced through electrolysis or other metallurgical processes, with a minimum aluminium content of 99.0% by weight. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category excludes any aluminium containing significant amounts of other elements that would constitute an alloy.
What falls outside HS 760110?
The following products are excluded from HS 760110: aluminium alloys, which are mixtures of aluminium with other elements to improve properties, and aluminium in other forms such as bars, rods, profiles, plates, sheets, foil, wire, or powders. For instance, aluminium ingots that have been intentionally mixed with silicon or magnesium to create a specific alloy would be classified under HS 760120 ("Aluminium alloys"). Similarly, aluminium scrap, even if unalloyed, is typically classified under HS 760200.
What are common classification mistakes for HS 760110?
A common error is misclassifying aluminium alloys as unwrought, unalloyed aluminium. This often occurs when the aluminium has trace impurities or intentionally added elements that, while minor, technically render it an alloy according to the definitions in Chapter 76 of the Harmonized System. Importers must carefully review the chemical composition of the imported material and consult the Explanatory Notes to the Harmonized System, particularly Section VI, Note 1(a) for Chapter 76, to ensure accurate classification.
How should importers classify products under HS 760110?
The correct procedure for classifying unwrought aluminium involves verifying its purity and ensuring it is not alloyed. Importers and customs brokers should obtain a Certificate of Analysis (CoA) from the supplier detailing the exact chemical composition of the aluminium. This document, along with the product's physical form (e.g., ingots, pigs), should be cross-referenced with the definitions in the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm it meets the criteria for HS 760110.
How is the duty calculated for products under HS 760110?
A shipment of 10,000 kilograms of unwrought, unalloyed aluminium ingots declared at a customs value of $25,000 USD would attract a US duty of $375.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value ($25,000 USD × 0.015 = $375.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 760110.1000.
Which trade agreements reduce duties for HS 760110?
Several free trade agreements may reduce the applicable duty rate for HS 760110, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. To claim these preferences, a valid origin declaration or a GSP Form A, depending on the specific agreement and jurisdiction, is typically required.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 760110 (Aluminium, not alloyed)?
Import duty rates for HS code 760110 can vary significantly depending on the importing country and any applicable trade agreements. For instance, under the US Most Favored Nation (MFN) tariff, the rate is 2.00% ad valorem. However, preferential rates under agreements like the US-Australia Free Trade Agreement (AU) may be Free. The EU TARIC system and UK Trade Tariff also list specific rates, which can include ad valorem duties or specific duties per unit. Always consult the specific tariff schedule of the destination country for the most accurate and current rates.
How is the import duty for HS 760110 calculated, and can you provide an example?
Import duty for HS 760110 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 2.00% and you import 1,000 kg of unalloyed aluminum with a customs value of $2,500 USD, the duty calculation would be: 2.00% of $2,500 USD = $50 USD. Some countries may also apply specific duties (e.g., per kilogram), so it's crucial to verify the calculation method in the destination country's tariff.
What are the key classification criteria for goods under HS code 760110?
HS code 760110 specifically covers 'Aluminium, not alloyed'. The primary classification criterion is the purity of the aluminum. Goods classified under this code must contain at least 99% aluminum by weight, excluding any alloying elements. If the aluminum contains significant amounts of other metals (e.g., silicon, magnesium, copper) that alter its properties, it would likely be classified as an alloy under HS code 760120.
Which common trade agreements offer preferential duty rates for HS 760110?
Several trade agreements can provide preferential duty rates for unalloyed aluminum (HS 760110). For example, the United States has Free Trade Agreements (FTAs) with countries like Australia (AU), Chile (CL), South Korea (KR), and others, which may grant duty-free entry for qualifying aluminum products. The EU and UK also have various trade agreements that can reduce or eliminate duties. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to claim preferential treatment.
What documentation is typically required for importing unalloyed aluminum (HS 760110)?
Standard import documentation for HS 760110 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, to accurately declare the material as 'not alloyed,' a Certificate of Analysis (CoA) or a manufacturer's affidavit specifying the aluminum's purity (at least 99% by weight) is often required by customs authorities. This documentation helps verify compliance with the classification criteria and may be necessary to claim preferential duty rates under trade agreements.