HS 760711 Not backed
Quick Answer: Aluminum foil, not backed, imported under HS 760711 enters the UK at 7.50%, the EU at 7.50%, and the US at 5.8% under the MFN rate. This classification specifically covers aluminum foil that is not combined with other materials like paper or plastic. Importers should be aware that the US offers duty-free entry for certain trading partners, as indicated by CustomTariffs data. This distinction is crucial for accurate tariff application and duty calculation, requiring careful verification of the product's exact form and origin.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7607110000 | — | — | — |
| 7607111100 | — | — | — |
| 7607111111 | 7.50 % | — | — |
| 7607111119 | 7.50 % | — | — |
| 7607111190 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7607119078 | 7.50 % | — | — |
| 7607119091 | 7.50 % | — | — |
| 7607111100 | 7.50 % | — | — |
| 7607111119 | 7.50 % | — | — |
| 7607111900 | 7.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7607113000 | 5.8% | Free (17 programs) | ["kg"] |
| 7607116010 | — | — | ["kg","m<sup>2</sup>"] |
| 76071190 | 3% | Free (17 programs) | — |
| 7607119060 | — | — | ["kg"] |
| 760711 | — | — | — |
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 7607.11?
Imports of Not 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, 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 760711 cover?
This subheading covers aluminum foil, not backed, of a thickness exceeding 0.2 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically excludes aluminum foil that is bonded to paper, cardboard, plastic sheeting, or similar backing materials. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this exclusion, focusing on the unbacked nature of the foil itself, provided it meets the thickness criterion.
What falls outside HS 760711?
The following products are excluded from HS 760711: aluminum foil that is backed with paper, cardboard, plastic, or other materials, regardless of thickness. Also excluded are aluminum foils with a thickness of 0.2 mm or less, which are typically classified under HS 760719. For instance, aluminum foil used for food packaging that is laminated to plastic film would not fall under this subheading but would be classified based on the composite material.
What are common classification mistakes for HS 760711?
A common error is misinterpreting the "not backed" criterion, leading to the classification of composite materials under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may also incorrectly classify foil based solely on its end-use rather than its physical characteristics and composition as defined by the HS.
How should importers classify products under HS 760711?
The correct procedure for classifying products under HS 760711 involves a two-step process: first, confirming the material is aluminum foil, and second, verifying that it is not backed by any other material. Crucially, the thickness must exceed 0.2 mm. Importers and customs brokers should consult official tariff schedules, such as the USITC HTS or EU TARIC, and review the explanatory notes to ensure accurate classification based on these criteria.
How is the duty calculated for products under HS 760711?
A shipment of 1,000 kilograms of unbacked aluminum foil, each roll weighing 5 kg and 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) rate of 1.5% ad valorem, applied to the declared value: 1.5% of $5,000 USD = $75.00. However, if the foil is valued by weight, for example, at $1.00 per kg, and the MFN rate is $0.05 per kg, the duty would be $0.05/kg * 1000 kg = $50.00. This calculation is based on the USITC Harmonized Tariff Schedule, which may offer alternative bases for duty assessment.
Which trade agreements reduce duties for HS 760711?
Several free trade agreements may reduce the applicable duty rate for HS 760711. For goods originating in Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry. For goods originating in the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or similar bilateral agreements could offer preferential rates. Documentation typically required includes a USMCA Certificate of Origin or a self-certified origin statement for USMCA, and potentially a EUR.1 movement certificate for other agreements, depending on the origin country and specific treaty provisions.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 760711 (Aluminum foil, not backed, of a thickness not exceeding 0.2 mm)?
The Most Favored Nation (MFN) duty rate for HS code 760711 is generally 7.50% ad valorem in the United States. However, preferential rates can significantly reduce this. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. Importers should always verify the applicable rate based on the country of origin and any relevant trade agreements. The UK Trade Tariff lists a 5.8% duty for imports from most countries, with preferential rates available for countries like Australia (AU) at Free. The EU TARIC system also shows a 2.5% duty for most third countries, with preferential rates for certain trade partners.
How is the import duty for HS 760711 calculated, and can you provide an example?
The duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if importing 1,000 kilograms of aluminum foil valued at $5 per kilogram into the United States, with an MFN duty rate of 7.50%, the calculation would be: Total Value = 1,000 kg * $5/kg = $5,000. Duty Amount = $5,000 * 7.50% = $375. Some countries may also apply specific duties based on weight or other units, so it's crucial to check the specific tariff schedule for the importing country.
What are the key classification criteria for aluminum foil to fall under HS code 760711?
To be classified under HS code 760711, the product must be aluminum foil, not backed with other materials. Crucially, its thickness must not exceed 0.2 millimeters (mm). This means foil that is 0.2 mm or less in thickness falls into this category. If the foil is backed or exceeds 0.2 mm in thickness, it would be classified under a different HS code, such as 760719 (aluminum foil, backed or of thickness exceeding 0.2 mm).
Which common trade agreements offer preferential duty rates for HS code 760711, and what documentation is needed?
Several trade agreements provide preferential duty rates for HS code 760711. For instance, the United States has agreements with countries like Australia (AU), Chile (CL), and South Korea (KR) that may offer reduced or free entry. The UK has agreements with many countries that offer preferential rates. The EU has numerous Free Trade Agreements (FTAs) that can impact duties. To claim preferential treatment, importers typically need a 'proof of origin' document, such as a Certificate of Origin or a declaration of origin on the commercial invoice, issued by the exporter in the beneficiary country, and it must meet the specific requirements of the relevant trade agreement.
What specific documentation is typically required for customs clearance of aluminum foil under HS 760711?
Standard documentation for customs clearance of aluminum foil under HS 760711 generally includes a commercial invoice detailing the quantity, value, description of goods, and country of origin; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. If preferential duty rates are being claimed, a valid Certificate of Origin or a declaration of origin compliant with the relevant Free Trade Agreement is mandatory. Depending on the importing country's regulations, additional certifications regarding material composition or safety standards might be requested.