HS 760320 Powders of lamellar structure; flakes
Quick Answer: Aluminum powders of lamellar structure and flakes imported under HS 760320 enter the UK at 0.00%, the EU at 5.00% ad valorem, and the US at 3.9% ad valorem (with duty-free provisions for certain trading partners). This classification specifically covers finely divided aluminum particles that are flat and thin, resembling scales or leaves, used in applications like paints, coatings, and pyrotechnics. Importers should be aware of the varying Most Favored Nation (MFN) rates across major markets and potential preferential duty rates available in the US. CustomTariffs aggregates this data, highlighting the importance of verifying specific origin-based preferences.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7603200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7603200000 | 5.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7603200000 | 3.9% | 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 7603.20?
Imports of Powders of lamellar structure; flakes 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 760320 cover?
This subheading covers powders of aluminum that are of a lamellar structure, meaning they are in the form of thin, flat scales or plates. It also includes flakes of aluminum. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, these forms are distinct from granular powders and are typically produced through specific milling or atomization processes designed to create these flat shapes. For example, aluminum paste used in paints and coatings often falls under this classification.
What falls outside HS 760320?
The following products are excluded from HS 760320: granular aluminum powders, which have a more spherical or irregular particle shape, and solid aluminum articles such as sheets, foil, bars, or wires, even if they are very thin. Aluminum compounds, such as aluminum oxide or hydroxide, are also classified elsewhere. For instance, aluminum oxide, a ceramic material, is typically found in Chapter 28, while aluminum foil less than 0.2 mm thick is classified under HS code 7607.
What are common classification mistakes for HS 760320?
A common error is misinterpreting the physical form of the aluminum. Importers may incorrectly classify granular aluminum powders under this subheading, overlooking the specific requirement for a "lamellar structure" or "flakes." This often arises from a misunderstanding of the manufacturing process and the resulting particle morphology. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the importance of precise physical description.
How should importers classify products under HS 760320?
The correct procedure for classifying aluminum powders and flakes under HS 760320 involves a thorough examination of the product's physical characteristics. Importers and customs brokers must consult the product's technical specifications, including particle size distribution and morphology, to confirm it meets the definition of lamellar structure or flakes. Reviewing the WCO Explanatory Notes and relevant national tariff schedules, such as the UK Trade Tariff, is crucial to ensure accurate classification based on the precise wording of the subheading.
How is the duty calculated for products under HS 760320?
A shipment of 1,000 kilograms of aluminum paste, 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 customs value ($5,000 USD × 0.035 = $175.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7603.20.0000.
Which trade agreements reduce duties for HS 760320?
Several free trade agreements may reduce the applicable duty rate for HS 760320, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating aluminum powders and flakes from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is typically required, depending on the specific requirements of US Customs and Border Protection. Other agreements may offer reduced rates for specific developing countries under the Generalized System of Preferences (GSP).
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FAQ
What are the typical import duty rates for HS code 760320 (Aluminum powders and flakes)?
The Most Favored Nation (MFN) duty rate for HS code 760320 can vary. For example, under the US Harmonized Tariff Schedule, the MFN rate is often 3.9% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, goods originating from countries with preferential trade agreements may enter duty-free (e.g., under agreements with Australia (AU), Chile (CL), or South Korea (KR)). It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate.
What specific criteria distinguish aluminum powders and flakes under HS code 760320 from other aluminum forms?
HS code 760320 specifically covers aluminum in the form of powders and flakes. Powders are defined as finely divided particles of aluminum, typically with a particle size measured in micrometers. Flakes are characterized by their lamellar (plate-like) structure, meaning they are thin and flat. This contrasts with other forms like ingots, bars, rods, profiles, wire, sheets, plates, or foil, which have distinct physical shapes and dimensions. The key classification factor is the physical form and particle size/structure.
What documentation is typically required for importing aluminum powders and flakes under HS code 760320?
Standard import documentation for HS code 760320 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide a certificate of origin to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific use of the aluminum powder or flakes (e.g., for industrial applications), additional certifications regarding chemical composition, purity, or compliance with safety standards (like REACH in the EU) may be required. Customs brokers should verify these requirements with the importing country's customs authority.
How are import duties calculated for HS code 760320, and can you provide an example?
Import duties for HS code 760320 are typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if the MFN duty rate is 3.9% and you import 1,000 kilograms of aluminum powder valued at $5,000 USD, the duty calculation would be: Duty = Value × Duty Rate. Duty = $5,000 USD × 3.9% = $195 USD. Some countries may also apply specific duties based on weight, or a combination of ad valorem and specific duties. Always confirm the exact duty calculation method and rate with the relevant customs authority.
Which major trade agreements commonly offer reduced or zero duty rates for HS code 760320 imports?
Several trade agreements can provide preferential duty treatment for HS code 760320. For instance, the United States has agreements that offer duty-free entry for goods from countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (CLTPA). The European Union's trade agreements with various partners, and the UK's Global Tariff, also offer reduced or zero rates for goods originating from signatory countries. Importers should consult the specific tariff schedule of the destination country, often accessible via resources like the USITC, EU TARIC, or UK Trade Tariff, and ensure they have the necessary proof of origin to claim these benefits.