aluminum foil sheet
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3921905010 | 39.8% | CN | US | Official Doc |
| 7607205000 | 17.5% | CN | US | Official Doc |
| 4811596000 | 35.0% | CN | US | Official Doc |
| 4811516000 | 35.0% | CN | US | Official Doc |
| 7323997000 | 65.3% | CN | US | Official Doc |
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AI Analysis
๐ฅ Aluminum Foil Sheet (้็ฎๆถๅธ็บธ/้็ฎ็)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Specialized US Import Strategy
๐ I. Product Definition & Classification: Do You Really Understand "Aluminum Foil"?
"Aluminum Foil Sheet" is a broad term in international trade that can refer to two distinct categories with vastly different tariff implications:
- Laminated Paper with Aluminum Coating (้็ฎๆถๅธ็บธ): Paper or cardboard base coated or backed with aluminum foil. Often used for packaging, insulation, or decorative materials.
- Aluminum Containers/Foil Boxes (้็ฎ็): Formed containers made primarily of aluminum, used for food storage, baking, or serving.
โ ๏ธ Critical Distinction:
- If the product is paper-based with an aluminum layer โ It falls under Chapter 48 (Paper) or Chapter 39 (Plastics/Rubber if composite).
- If the product is formed metal โ It falls under Chapter 73/76 (Iron/Steel or Aluminum Articles).
- Misclassification Risk: Declaring a formed aluminum box as "paper" or vice versa can lead to severe duty penalties and customs holds.
๐ฆ II. HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data for Aluminum Foil Sheet/Paper/Boxes, here are the applicable HS Codes and their corresponding tax structures for US Imports from China.
| HS Code | Product Description | Primary Material Match | Summary Rationale |
|---|---|---|---|
3921.90.50.10 |
Laminated paper/film with foil backing | Paper Base + Film/Foil Form | Matches paper substrate with film/foil morphology; often treated as plastic/rubber composite if heavily laminated. |
7607.20.50.00 |
Aluminum Foil (Flexible) | Aluminum Material + Backing Structure | Matches aluminum material properties and backing structure; typically thin, flexible foil without significant paper core. |
4811.59.60.00 |
Coated Paper with Metal Finish | Paper Material + Metal Coating | Matches paper material with metallic coating treatment (e.g., metallic paper for luxury packaging). |
4811.51.60.00 |
Covered Paper (Metallic) | Metal-Coated Paper | Specific subheading for paper covered with metal foils or metals. |
7323.99.70.00 |
Aluminum Foil Containers/Boxes | Metal Kitchenware/Household Items | Matches "other articles of iron/steel/aluminum" for household use (e.g., foil trays, takeaway boxes). |
๐ Key Reminder:
- Paper-Based Foil Products (4811,3921) are generally taxed higher due to "Section 301" and "122" tariffs.
- Pure Aluminum Foil (7607) may have lower base duties but still faces significant US additional tariffs.
- Aluminum Containers (7323) face the highest total tax burden (65.3%) due to steel/aluminum copper product surcharges.
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: Current US Trade Policy (Post-2024 Updates)
๐ฏ 1. 4811.59.60.00 & 4811.51.60.00 โโ Metallic Coated Paper / Laminated Paper
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value ร 35% |
| De Minimis Exemption | โ Not Eligible (Section 301 and 122 tariffs apply regardless of value) |
| Legal Basis Path | HTSUS:4811.51/59 โ USITC:301 โ 122 Clause Regulations |
๐ Explanation:
- Although the base duty is 0%, the 25% Section 301 tariff (on Chinese goods) and the 10% "122 Clause" tariff (specific to certain metal/aluminum related products under recent trade measures) are additive.
- Total 35% is high and must be factored into landed cost calculations immediately.
๐ฏ 2. 3921.90.50.10 โโ Paper Base with Film/Foil Lamination
| Item | Content |
|---|---|
| Base Tariff | 4.8% |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 39.8% |
| Tax Calculation | CIF Value ร 39.8% |
| De Minimis Exemption | โ Not Eligible |
| Legal Basis Path | HTSUS:3921.90.50.10 โ USITC:301 โ 122 Clause Regulations |
๐ Explanation:
- This classification assumes the product is treated as a plastic/rubber composite or paper-film laminate.
- The base duty of 4.8% adds to the surcharges, resulting in the highest tax rate for paper-based aluminum products (39.8%).
๐ฏ 3. 7607.20.50.00 โโ Aluminum Foil (Flexible)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Additional Tariff | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value ร 17.5% |
| De Minimis Exemption | โ Not Eligible |
| Legal Basis Path | HTSUS:7607.20.50.00 โ USITC:301 โ 122 Clause Regulations |
๐ Explanation:
- This is the most tax-efficient option for pure aluminum foil products.
- The Section 301 surcharge is lower (7.5%) compared to other categories.
- Total 17.5% is significantly more competitive than paper-based alternatives.
๐ฏ 4. 7323.99.70.00 โโ Aluminum Foil Containers / Boxes
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | 0.0% |
| Aluminum/Steel/Copper Product Surcharge | +50.0% |
| 122 Clause Tariff | +10.0% |
| Total Tax Rate | 65.3% |
| Tax Calculation | CIF Value ร 65.3% |
| De Minimis Exemption | โ Not Eligible |
| Legal Basis Path | HTSUS:7323.99.70.00 โ Special Aluminum/Steel Surcharges โ 122 Clause |
๐ Explanation:
- WARNING: This is the highest tax category.
- The 50% surcharge on aluminum/steel/copper household items is devastating.
- Even though Section 301 is 0%, the special surcharge pushes the total to 65.3%.
- Do not import formed aluminum containers under this code without extreme cost analysis.
๐ ๏ธ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)
โ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| โ Product Specification Sheet | โ๏ธ | Must clearly state: Base material (Paper vs. Aluminum), Coating thickness, Form (Sheet vs. Box). |
| โ Composition Analysis | โ๏ธ | Proof of % aluminum vs. paper/plastic. Critical for distinguishing 4811 vs 7607. |
| โ Photos (Clear & Detailed) | โ๏ธ | Show texture, cross-section (if possible), and any branding. |
| โ Commercial Invoice | โ๏ธ | Must match the HS Code rationale (e.g., "Aluminum Foil" vs "Coated Paper"). |
| โ Packing List | โ๏ธ | Weight and dimensions must align with declared HS Code norms. |
| โ Third-Party Lab Report | โ๏ธ | Recommended to prove material composition (e.g., "99% Aluminum" vs "70% Paper"). |
โ 2. Declaration Strategy (Key Mnemonic)
๐ฅ โMaterial First, Form Second, Tax Drop Half!โ
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Pure Aluminum Foil (flexible roll) | 7607.20.50.00 (17.5%) |
Misdeclared as "Paper" โ 35-39.8% |
| Paper with Aluminum Coating | 4811.51.60.00 or 4811.59.60.00 (35%) |
Declared as "Aluminum" โ Audit risk |
| Aluminum Foil Tray/Box | 7323.99.70.00 (65.3%) |
Declared as "Paper" โ Fraud/Seizure |
| Plastic-Foil-Laminated Paper | 3921.90.50.10 (39.8%) |
Ignored complexity โ Higher duties |
โ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Hybrid Product (Paper + Aluminum) | Provide lab test results. If paper is the essential character, use 4811. If aluminum is the essential character, use 7607. |
| Aluminum Foil Boxes for Food | Ensure FDA compliance (21 CFR) alongside HS Code. Health safety certs may slow clearance. |
| Large Volume Imports | Consider Section 301 Exclusions (if available) or Transshipment (risky, requires thorough due diligence). |
| Low Value Shipments | Remember: No De Minimis Exemption for these codes under 122/301 clauses. Even $100 worth of goods faces the full tax. |
๐ V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 7607.20.50.00 |
17.5% (Best) | FDA (if food contact) | 7323 hits 65.3%! Avoid boxes. |
| ๐จ๐ณ China | 7607.20.50.00 |
5% | ISO 9001 | No additional surcharges. |
| ๐ช๐บ EU | 7607.20.50.00 |
0% (if GSP eligible) | REACH, FDA | No Section 301 equivalent. |
| ๐ฌ๐ง UK | 7607.20.50.00 |
0% | UKCA | Post-Brexit trade deals may apply. |
๐ Conclusion:
- USA is the most expensive market for aluminum/aluminum-paper products due to Section 301 and 122 Clause tariffs.
- Paper-based products (4811,3921) are taxed higher than pure aluminum (7607).
- Formed containers (7323) are the most expensive (65.3%). Opt for roll/foil forms if possible.
๐ VI. Common Mistakes & Pitfall Guide (Lessons Learned)
โ Mistake 1: Declaring Aluminum Foil Boxes as "Aluminum Foil Rolls"
๐ Consequence: Customs will classify as 7323.99.70.00 retroactively โ 65.3% duty + penalties!
โ Mistake 2: Ignoring the 122 Clause Tariff (10%)
๐ Consequence: Underpayment by 10% on all eligible goods โ Back taxes and interest.
โ Mistake 3: Using "Packaging Material" as a generic description
๐ Consequence: CBP may request detailed component analysis โ Delays and storage fees.
โ Mistake 4: Assuming De Minimis applies
๐ Consequence: Shipments <$800 still face full tariffs for these codes โ Unexpected costs for small buyers.
โ Correct Approach:
"Aluminum Foil, 0.01mm thickness, Roll, Pure Aluminum, For Food Packaging, Model XYZ"
vs.
"Paper Sheet, Laminated with Aluminum Foil, Metallic Finish, for Gift Packaging"
๐ฏ VII. Conclusion: Precise Classification Saves Millions!
๐ฏ Remember the Golden Rules:
๐น โPure Foil Wins (17.5%), Paper Loses (35-40%), Boxes Bleed (65%)!โ
๐น โ122 Clause is 10%, Donโt Forget It!โ
โMaterial Definition is King โ Get it Right or Pay the Price!โ
๐ Pro Tip:
If you are importing Aluminum Foil Boxes, consider redesigning the product as flexible foil rolls to qualify for 7607.20.50.00 (17.5%) instead of 7323.99.70.00 (65.3%). This simple design change can save nearly half the cost.
๐ฃ Immediate Action:
๐ Contact Customs Broker + Provide Material Specs + Request Advance Ruling
๐ Optimize Product Form โ Save on Duties โ Boost Margins!
โจ Professional Clearance Starts with Accurate Classification!
๐ผ Every Percent Saved is Pure Profit!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.