HS 988076 Classified in Chapter 76
Quick Answer: Products classified under HS code 988076, which falls within Chapter 76 of the Harmonized System, are subject to varying duty rates depending on the importing jurisdiction. According to CustomTariffs data, there are no specific duty rates listed for this code in the UK or EU, suggesting potential duty-free entry or reliance on other tariff provisions. Chapter 76 generally covers articles of aluminum. Importers and customs brokers should verify the applicable duty rates and any specific import requirements for aluminum articles in their target markets, as these can be influenced by trade agreements or specific national regulations beyond the general HS classification.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880760000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880760000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988076 cover?
This subheading covers specific goods classified within Chapter 76 of the Harmonized System (HS) nomenclature, which pertains to aluminum and articles thereof. While Chapter 76 itself details a broad range of aluminum products, HS 988076 is a special statistical or administrative subheading, often used in specific national tariff schedules like the US Harmonized Tariff Schedule (HTS) to track particular imports. Its precise scope is defined by the importing country's tariff, but it generally refers to goods that would otherwise fall under Chapter 76, such as aluminum plates, sheets, bars, and wire, for statistical tracking purposes.
What falls outside HS 988076?
The following products are excluded from HS 988076: any goods not originating from or intended for classification under Chapter 76 of the HS. This includes, but is not limited to, articles made from other metals like steel or copper, finished goods where aluminum is a component but not the primary material, and goods classified in other chapters of the HS, such as machinery (Chapter 84) or vehicles (Chapter 87), even if they contain aluminum parts. For instance, an aluminum bicycle frame would be classified under Chapter 87, not Chapter 76 or this subheading.
What are common classification mistakes for HS 988076?
A common error is misinterpreting HS 988076 as a substantive classification heading for aluminum products rather than a statistical or administrative one. Importers may incorrectly apply duty rates intended for Chapter 76 directly to this subheading without consulting the specific national tariff schedule that created HS 988076. This can lead to incorrect duty payments and potential penalties. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, and since this is a Chapter 98 subheading, its specific use is dictated by national law.
How should importers classify products under HS 988076?
The correct procedure for classifying products under HS 988076 involves first determining the correct classification within Chapter 76 of the Harmonized System. Once the appropriate Chapter 76 heading and subheading are identified, importers must then consult the specific national tariff schedule (e.g., the US HTS) to see if HS 988076 is utilized for statistical or administrative purposes for that particular Chapter 76 classification. If it is, the importer should use both the Chapter 76 code and HS 988076 on their customs declaration.
How is the duty calculated for products under HS 988076?
The duty calculation for products under HS 988076 is determined by the underlying Chapter 76 classification and the specific duty rate applied by the importing country. For example, a shipment of 1,000 kilograms of aluminum foil (classified under Chapter 76) declared at a customs value of $5,000 USD, if subject to a 2.5% ad valorem duty rate under the Most Favored Nation (MFN) tariff in the US, would attract a US duty of $125.00 ($5,000 × 0.025). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for the specific Chapter 76 classification.
Which trade agreements reduce duties for HS 988076?
Several free trade agreements may reduce the applicable duty rate for products falling under Chapter 76, and thus potentially for HS 988076 if it's used for statistical tracking. For goods originating from Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) can provide for duty-free entry upon presentation of a valid USMCA certification of origin. Similarly, for goods from certain developing countries, the Generalized System of Preferences (GSP) may offer duty-free treatment, requiring a GSP Form A. For imports into the EU, agreements with countries like Switzerland or Norway could lead to reduced duties, often requiring an EUR.1 movement certificate.
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FAQ
What are the typical import duty rates for HS code 988076, and how do they vary by jurisdiction?
HS code 988076 is a special classification and does not represent a specific product category with a standardized duty rate. Instead, it indicates that the classification of the imported good falls within Chapter 76 of the Harmonized System, which covers 'Aluminum and articles thereof.' The actual duty rates will depend on the specific subheadings within Chapter 76, the country of origin, and the importing country's tariff schedule. For example, under the US tariff schedule (HTSUS), duties for aluminum products can range from 0% to over 10% ad valorem, depending on the specific aluminum article and its processing. Importers must consult the relevant national tariff schedule, such as the USITC's HTSUS, the EU's TARIC database, or the UK Trade Tariff, for precise rates applicable to their specific product.
How is the duty for an item classified under HS 988076 calculated, and can you provide an example?
The calculation of duty for items classified under Chapter 76 (HS 988076) depends on the specific subheading and the duty rate applied. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit), or a combination. For instance, let's assume an importer brings in 1,000 kilograms of aluminum foil (a product within Chapter 76) into the United States. If the applicable HTSUS subheading has a duty rate of 3.5% ad valorem and the declared customs value is $5,000 USD, the duty calculation would be: $5,000 (value) × 3.5% (duty rate) = $175 USD. If the rate were specific, for example, $0.05 per kilogram, the calculation would be: 1,000 kg × $0.05/kg = $50 USD. Always verify the exact rate basis (ad valorem, specific, or compound) from the official tariff schedule.
What documentation is typically required for customs clearance when an item is classified under HS 988076?
When an item falls under Chapter 76 (indicated by HS 988076), standard import documentation is generally required, alongside any specific requirements for aluminum products. This includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed. Depending on the specific aluminum article and the importing country, additional documentation may be needed, such as technical specifications, material test certificates, or compliance declarations to ensure the product meets safety and quality standards. For instance, some jurisdictions may require proof that the aluminum is free from certain hazardous substances.
Which major trade agreements might offer preferential duty rates for goods classified under HS 988076?
Preferential duty rates for goods classified under Chapter 76 (HS 988076) are often available through various trade agreements, provided the goods meet the rules of origin stipulated in those agreements. Examples include the United States-Mexico-Canada Agreement (USMCA), which may offer reduced or zero duties on qualifying aluminum articles originating from Canada or Mexico. The European Union's Generalized Scheme of Preferences (GSP) can provide reduced rates for developing countries. Other bilateral or regional trade agreements, such as those between the EU and its trading partners, or the UK's post-Brexit trade deals, can also impact duty rates. Importers must consult the specific trade agreement and the relevant national customs authority to determine eligibility and claim preferential treatment.
What are the key classification criteria for distinguishing different aluminum articles within Chapter 76 (HS 988076)?
The classification of aluminum articles within Chapter 76 hinges on several key criteria, as defined by the Harmonized System nomenclature. These include the form of the article (e.g., bars, rods, profiles, wire, plates, sheets, foil, tubes, pipes, castings, forgings), the degree of processing (e.g., worked, unworked, clad, coated, perforated), and the alloy composition or purity of the aluminum. For example, distinguishing between aluminum foil (heading 7607) and aluminum sheets (heading 7606) depends on thickness and dimensions. Understanding these distinctions is crucial for accurate HS classification and applying the correct duty rates. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide detailed guidance on these criteria.