HS 760611 Rectangular (including square)
Quick Answer: Aluminum plates, sheets, and strip, rectangular (including square), imported under HS 760611, enter the UK at 6.00%, the EU at 7.50%, and the US at rates ranging from free to 9.5%, with specific preferential rates available. This classification covers flat-rolled aluminum products with defined rectangular or square dimensions, excluding those with further working beyond simple shaping. Importers should consult specific tariff schedules for precise duty application based on origin and any applicable trade agreements. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7606113000 | 6.00 % | — | — |
| 7606115000 | 6.00 % | — | — |
| 7606110000 | — | — | — |
| 7606115025 | 6.00 % | — | — |
| 7606115030 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7606110000 | 7.50 % | — | — |
| 7606115000 | 7.50 % | — | — |
| 7606115030 | 7.50 % | — | — |
| 7606115089 | 7.50 % | — | — |
| 7606119125 | 7.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 760611 | — | — | — |
| 7606113030 | — | — | ["kg"] |
| 7606116000 | 2.7% | Free (17 programs) | ["kg"] |
| 76061130 | 3% | Free (17 programs) | — |
| 7606113060 | — | — | ["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 7606.11?
Imports of Rectangular (including square) 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 760611 cover?
This subheading covers flat-rolled products of aluminum, specifically plates, sheets, and strips, that are rectangular (including square) in shape. According to the World Customs Organization's Harmonized System Nomenclature, this category is defined by its geometric form and material composition. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these products must be of aluminum and exhibit a rectangular or square cross-section, excluding those with other shapes or dimensions not meeting the criteria of plates, sheets, or strips.
What falls outside HS 760611?
The following products are excluded from HS 760611: aluminum products that are not flat-rolled, such as bars, rods, or profiles; aluminum foil (which is typically classified under HS 7607); aluminum powders and flakes; and aluminum castings or forgings. Additionally, any rectangular or square aluminum products that are not classified as plates, sheets, or strips, such as those with significant perforations or surface treatments that fundamentally alter their nature, would be classified elsewhere, often under more specific headings or subheadings based on their particular characteristics and end-use.
What are common classification mistakes for HS 760611?
A common error is misinterpreting the dimensions or form factor of the aluminum product. For instance, confusing sheets with foil, or classifying aluminum bars or rods under this heading when they belong to HS 7608. Another mistake involves overlooking the "flat-rolled" requirement; products that are extruded or drawn into a rectangular shape, rather than rolled, would not fall under this subheading. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 760611?
The correct procedure for classifying products under HS 760611 involves a systematic review of the product's physical characteristics and comparison with the official HS nomenclature. Importers and customs brokers must first determine if the product is indeed aluminum and if it is in the form of a plate, sheet, or strip. Subsequently, they must verify that the product is flat-rolled and has a rectangular or square cross-section. Consulting official tariff databases such as the USITC HTS or the EU TARIC for specific product descriptions and any relevant explanatory notes is essential for accurate classification.
How is the duty calculated for products under HS 760611?
A shipment of 1,000 kilograms of aluminum sheets, each measuring 1mm x 1000mm x 2000mm, declared at a customs value of $5,000 USD, would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.015 = $75.00), and an additional 1.5% ad valorem on the weight ($5,000 USD × 0.015 = $75.00), totaling $150.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 7606110000.
Which trade agreements reduce duties for HS 760611?
Several free trade agreements may reduce the applicable duty rate for HS 760611, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from countries like Japan and Australia. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and specific agreement requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for aluminum plates, sheets, and strip of rectangular (including square) shape under HS code 760611?
The Most Favored Nation (MFN) duty rate for HS code 760611, covering rectangular (including square) aluminum plates, sheets, and strip, can vary significantly by country. For example, the U.S. tariff rate is often around 5.5% ad valorem. The EU's TARIC system may show rates around 3% ad valorem, and the UK's Trade Tariff might list a rate of 3.5% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable at the time of import, as these rates can change.
How is the import duty for HS 760611 calculated, and can you provide an example?
Import duty for HS 760611 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of aluminum plates valued at $10,000 USD is imported into a country with an MFN duty rate of 5.5%, the import duty would be calculated as: $10,000 (Customs Value) × 5.5% (Duty Rate) = $550 USD. Always ensure the customs value is determined according to the relevant valuation rules (e.g., WTO's Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994).
What specific criteria define 'rectangular (including square)' for HS code 760611?
HS code 760611 specifically applies to aluminum plates, sheets, and strip that have been cut to a rectangular (or square) shape. This excludes products that are still in coils or rolls, which would fall under a different subheading (typically 760691). The key distinction is that the product has been processed beyond its initial rolled form into a distinct rectangular or square piece. Thickness is also a factor; generally, sheets and plates are considered to be over 0.2 mm thick.
Which trade agreements offer preferential duty rates for HS code 760611, and what documentation is needed?
Many trade agreements can provide preferential duty rates for HS code 760611. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may benefit from reduced or zero duties. Similarly, agreements like the EU's with various countries, or the UK's Global Tariff which incorporates numerous preferential rates (e.g., Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) as indicated in your sample), offer lower duties. To claim preferential treatment, importers typically need a 'Proof of Origin' document, such as a Certificate of Origin or a declaration on the invoice, issued by the exporter and compliant with the specific requirements of the trade agreement.
Are there specific documentation requirements beyond the commercial invoice and packing list for importing goods under HS 760611?
While a commercial invoice, packing list, and bill of lading are standard, importing aluminum products under HS 760611 may require additional documentation depending on the importing country's regulations and the specific nature of the goods. This could include a Certificate of Origin (especially if claiming preferential treatment under a Free Trade Agreement), material test certificates to verify the aluminum alloy and temper, or specific import licenses if the product is subject to import controls. Customs brokers should verify these requirements with the importing country's customs authority (e.g., U.S. Customs and Border Protection, HM Revenue and Customs in the UK, or the relevant national customs agency in the EU).