HS 760720 Backed

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What products does HS 760720 cover?

This subheading covers aluminum foil, backed with paper, paperboard, plastics, or similar materials, not further worked than printed, embossed, or cut to shape. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to aluminum foil that has been laminated or otherwise affixed to a backing material. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the key characteristic is the presence of a backing, distinguishing it from plain aluminum foil.

What falls outside HS 760720?

The following products are excluded from HS 760720: plain aluminum foil not backed by paper, paperboard, plastics, or similar materials; aluminum foil that has undergone further working beyond printing, embossing, or cutting to shape, such as significant fabrication into articles; and composite materials where aluminum foil is not the primary component or is integrated in a way that changes its fundamental nature. For instance, aluminum-lined tubes or containers would be classified elsewhere.

What are common classification mistakes for HS 760720?

A common error is misinterpreting the degree of working or the nature of the backing material. General Interpretative Rule (GIR) 1 and GIR 3(b) are crucial here. Importers may incorrectly classify aluminum foil with a very thin or non-continuous coating as backed, or conversely, classify composite materials where aluminum foil is merely a minor component. Ensuring the backing is a distinct layer and the aluminum foil is the principal material is key.

How should importers classify products under HS 760720?

The correct procedure for classifying products under HS 760720 involves a detailed examination of the product's composition and construction. Importers and customs brokers must verify that the product consists of aluminum foil that is affixed to a backing material such as paper, paperboard, or plastics. They should consult the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, to confirm all criteria are met.

How is the duty calculated for products under HS 760720?

A roll of aluminum foil backed with paper, weighing 10 kilograms and declared at a customs value of $50.00 USD, would attract a US duty of $1.50. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate for HS 7607.20.1000, which is 3% ad valorem, applied to the declared value of $50.00, resulting in $1.50 ($50.00 × 0.03 = $1.50). Note that specific subheadings may have different rates.

Which trade agreements reduce duties for HS 760720?

Several free trade agreements may reduce the applicable duty rate for HS 760720, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, requiring a GSP Form A.

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