HS 761090 Other
Quick Answer: Aluminum structures imported under HS 761090 enter the UK and EU at 6.00% ad valorem, and the US at 5.7% ad valorem for most favored nation (MFN) treatment, with some preferential rates being duty-free. This residual classification applies to aluminum structures not specifically covered by other headings within Chapter 76, such as prefabricated buildings, bridges, and towers. Importers should be aware that the US offers significant duty-free access for certain trading partners. CustomTariffs aggregates this information, highlighting the importance of verifying specific origin-based duty rates for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7610900000 | — | — | — |
| 7610909000 | 6.00 % | — | — |
| 7610909091 | 6.00 % | — | — |
| 7610901000 | 6.00 % | — | — |
| 7610909010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7610900000 | — | — | — |
| 7610909000 | 6.00 % | — | — |
| 7610909091 | 6.00 % | — | — |
| 7610909095 | 6.00 % | — | — |
| 7610901000 | 7.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7610900020 | — | — | ["kg"] |
| 7610900060 | — | — | ["kg"] |
| 76109000 | 5.7% | Free (17 programs) | — |
| 7610900040 | — | — | ["kg"] |
| 7610900080 | — | — | ["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 7610.90?
Imports of Other 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 761090 cover?
This subheading covers other structures and parts of structures of aluminum, not elsewhere specified or included within Heading 7610. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as aluminum fencing, gates, and other prefabricated aluminum structures not specifically enumerated in preceding subheadings of 7610. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further clarification, generally encompassing aluminum articles designed for construction or structural purposes that do not fit the more specific categories of doors, windows, and their frames.
What falls outside HS 761090?
The following products are excluded from HS 761090: prefabricated buildings of base metal (classified under Chapter 94), aluminum articles of a kind used in machinery or mechanical appliances (Chapter 84 or 85), and aluminum articles of a kind used in vehicles (Chapter 87). For instance, aluminum scaffolding, while a structure, is often classified under more specific headings if it meets the criteria for specialized equipment. Similarly, aluminum furniture, even if structurally sound, falls under Chapter 94, not Chapter 76.
What are common classification mistakes for HS 761090?
A common error is misclassifying aluminum articles that, while appearing to be structural, are intended for a specific, non-structural purpose. For example, decorative aluminum screens or partitions might be mistakenly classified here instead of under Chapter 39 if primarily made of plastic with aluminum elements, or under Chapter 73 if they are steel. Adherence to General Interpretative Rule 1 (GIR 1) and GIR 3 (b) is crucial, ensuring classification is based on the essential character of the good.
How should importers classify products under HS 761090?
The correct procedure for classifying products under HS 761090 involves a thorough examination of the product's material composition, intended use, and structural characteristics. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and compare the product's features against the descriptive notes and headings. If the item is an aluminum structure or part thereof, and not specifically covered by other headings within 7610 or other chapters, then 761090 is likely applicable.
How is the duty calculated for products under HS 761090?
A shipment of 500 kilograms of aluminum fencing, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) rate of 5.0% ad valorem, applied to the customs value: 5.0% of $2,500 USD = $125.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7610.90.00.
Which trade agreements reduce duties for HS 761090?
Several free trade agreements may reduce the applicable duty rate for HS 761090, 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 self-certified origin statement is typically required. For goods originating in the European Union, preferential rates may be available under specific bilateral agreements, often requiring an EUR.1 movement certificate, though specific product eligibility must be verified.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 761090 (Other structures of aluminum)?
The Most Favored Nation (MFN) duty rate for HS code 761090 is generally 6.00% ad valorem in many major economies. However, preferential rates can significantly reduce this. For example, under certain trade agreements, rates can be as low as Free (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG). It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods and any relevant trade agreements.
How is the import duty for HS 761090 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 instance, if a shipment of aluminum structures classified under HS 761090 has a customs value of $10,000 and the applicable MFN duty rate is 6.00%, the import duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600. Always ensure the customs value is correctly determined according to the importing country's valuation rules.
What criteria distinguish goods classified under HS 761090 ('Other') from other aluminum structure headings?
HS code 761090 is a residual category for aluminum structures not specifically covered by other headings within Chapter 76. This includes items like aluminum plates, sheets, or profiles that are shaped into structural components for buildings, bridges, or other constructions, but do not fall under more specific descriptions such as prefabricated buildings (7610.10), doors and windows (7610.10), or other specific structural parts. Classification relies on the 'General Rules for the Interpretation of the Harmonized System' (GRI), particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If the goods meet the definition of an aluminum structure and are not specifically enumerated elsewhere, they fall into this 'Other' category.
What documentation is typically required for importing goods under HS code 761090?
Standard import documentation for aluminum structures under HS 761090 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to claim preferential duty rates. Depending on the importing country and the specific nature of the aluminum structures, additional documentation might be required, such as technical specifications, safety certifications, or import permits. It is advisable to consult the customs authority of the importing country for a comprehensive list.
Which common trade agreements offer preferential duty rates for HS 761090, and how can importers benefit?
Many trade agreements provide preferential duty rates for goods classified under HS 761090. Examples include agreements between the US and countries like Australia (AU), South Korea (KR), and various Latin American nations (CL, CO, PA, PE). The EU and UK also have extensive networks of preferential trade agreements. To benefit, importers must ensure the aluminum structures originate from a country that is a party to an applicable trade agreement and possess a valid Certificate of Origin that meets the requirements of that agreement. This often allows for duty rates as low as Free, significantly reducing import costs.