Chapter 76 covers aluminum and articles thereof, including unwrought aluminum, aluminum products (bars, rods, profiles, wire, plates, sheets, strip, foil), aluminum tubes, aluminum structures, aluminum containers, aluminum stranded wire, cables, etc. This chapter does not include aluminum compounds (Chapter 28), aluminum waste and scrap (7602), aluminum tools (Chapter 82), aluminum machine parts (Chapter 84), or aluminum furniture (Chapter 94). The core is aluminum metal and its directly processed products. Heading 7601 covers unwrought aluminum, i.e., aluminum in primary forms obtained by smelting and casting into ingots, blocks, billets, etc., including non-alloyed aluminum and aluminum alloys. Unwrought aluminum is the basic raw material of the aluminum industry chain, used for subsequent rolling, extrusion, casting, and other processing. Under this heading, it is further subdivided by alloy content, purity, etc. 7601.10 is unwrought non-alloyed aluminum, i.e., pure aluminum with an aluminum content of not less than 99% by weight, excluding any aluminum in which alloying elements exceed the specified limits. First 2 digits 76: Chapter 76, representing aluminum and articles thereof, belonging to Section XV Base Metals and Articles of Base Metal. Digits 3-4 01: Heading 7601, indicating unwrought aluminum, distinguished from 7602 aluminum waste and scrap, 7603 aluminum powders and flakes, 7604 aluminum bars, rods and profiles, etc. Digits 5-6 10: Subheading 7601.10, specifically referring to unwrought non-alloyed aluminum, i.e., pure aluminum with an aluminum content of ≥99%, whether or not cast or simply heat-treated, but must not contain other elements exceeding the limits for non-alloyed aluminum (such as silicon ≤0.5%, iron ≤0.5%, etc.). This commodity is unwrought non-alloyed aluminum, i.e., pure aluminum in primary form, not alloyed, and with an aluminum content meeting the non-alloyed aluminum standard. Therefore, it is classified under 7601.10, not 7601.20 (unwrought aluminum alloys) or 7602 (aluminum waste and scrap). If the aluminum content is less than 99% or alloying elements exceed the limit, it is classified under 7601.20; if it is waste and scrap, it is classified under 7602; if it has been processed into bars, rods or profiles, it is classified under 7604.

Product Name: The specific name of the declared commodity, such as "unwrought non-alloyed aluminum ingot", which must be consistent with the actual goods. Aluminum Content: The percentage of aluminum by weight, which must be accurate to two decimal places, such as 99.70%. Shape: The physical form of unwrought aluminum, such as ingot, block, billet, plate, etc. Impurity Element Content: The content of main impurities such as silicon, iron, copper, etc., which must comply with the non-alloyed aluminum standard. Brand: The brand or trademark of the manufacturer; if there is no brand, fill in "none". Specifications: Dimensional specifications, such as length, width, thickness, diameter, etc., or the weight of the ingot. Use: The final use of the aluminum batch, such as for rolling, extrusion, casting, etc. Origin: The country or region where the commodity is produced, affecting tariffs and trade policies. Customs declaration example: Product Name: Unwrought non-alloyed aluminum ingot Aluminum Content: 99.70% Shape: Ingot Impurity Element Content: Silicon 0.08%, Iron 0.15%, Copper 0.01% Brand: ALCOA Specifications: Each ingot weighs 20kg, dimensions 800mm×200mm×100mm Use: For rolling aluminum plates and strips Origin: Australia Aluminum content is misreported as below 99.00%, but it may actually be aluminum alloy and should be classified under 7601.20. Aluminum waste and scrap is reported as unwrought aluminum; waste and scrap should be classified under 7602. The shape is described as "aluminum plate" but it is actually unwrought; if it has been rolled, it should be classified under 7606.

The core basis for classification is the Import and Export Tariff and the HS Explanatory Notes. 7601.10 requires an aluminum content of ≥99%, and the content of other elements must not exceed the limits for non-alloyed aluminum (such as silicon ≤0.5%, iron ≤0.5%, etc.). If the aluminum content is less than 99% or alloying elements exceed the limit, it is classified under 7601.20. At the same time, it must be confirmed that the commodity is in an unwrought state, i.e., not subjected to rolling, extrusion, drawing, or other processing, but only casting or simple heat treatment. If it has been processed into bars, rods, profiles, plates, sheets, strip, etc., it is classified under 7604 to 7606, etc. 7601.20 Unwrought aluminum alloys: Aluminum alloys contain other elements exceeding the limits for non-alloyed aluminum, or have an aluminum content below 99%, while 7601.10 requires an aluminum content of ≥99% and impurities not exceeding the standard. 7602 Aluminum waste and scrap: Aluminum waste and scrap are recycled old aluminum materials, usually irregular in shape and containing impurities, while 7601.10 is primary cast ingots or blocks. 7604 Aluminum bars, rods, profiles: 7604 is rolled, extruded, or drawn aluminum material with a specific cross-sectional shape, while 7601.10 is in primary unwrought form. 7606 Aluminum plates, sheets, strip: 7606 is rolled flat aluminum material with uniform thickness, while 7601.10 is ingots or blocks, not rolled. 7603 Aluminum powders and flakes: 7603 is powdered aluminum with fine particles, while 7601.10 is block or ingot unwrought aluminum. Is the aluminum content ≥99%? Do impurity elements exceed the standard? Is the shape an unwrought ingot or block? Has it been rolled or extruded? Is it mixed with waste and scrap?

How can I check the current import tariff rate for 760110? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates are divided into MFN rates, agreement rates, general rates, etc., determined by origin and trade agreements. It is recommended to use the official tariff query tool and enter the HS code and origin to obtain the accurate tariff rate. What is the difference between 760110 and 760120? 760110 is unwrought non-alloyed aluminum, with an aluminum content of ≥99% and impurities not exceeding the standard; 760120 is unwrought aluminum alloys, with an aluminum content below 99% or containing alloying elements exceeding the limit. Classification must be judged based on the actual composition test report. Among the declaration elements for unwrought non-alloyed aluminum, how is the aluminum content determined? The aluminum content must be determined by a chemical composition analysis report issued by a third-party testing institution, accurate to two decimal places by weight percentage. The test report must be provided at the time of declaration, and customs may require sampling and testing. Does an oxide layer on the surface of aluminum ingots affect classification? The surface oxide layer does not affect classification, as long as the internal composition meets the non-alloyed aluminum standard, it is still classified under 760110. However, if the oxide layer is too thick and causes the aluminum content to decrease, the composition must be re-tested. What licenses are required for importing aluminum ingots? Generally, an automatic import license (if applicable), certificate of origin, quality certificate, packing list, invoice, contract, etc. are required. The specific requirements are subject to customs requirements. Some countries may involve anti-dumping duties, and a certificate of origin must be provided. What is the export tax rebate rate for 760110? The export tax rebate rate will be adjusted with national policies. Currently, the export tax rebate rate for unwrought non-alloyed aluminum is 0% or relatively low. The specific rate must be checked in the latest export tax rebate rate database. It is recommended to confirm through the Electronic Tax Bureau or the website of the General Administration of Customs. How to distinguish between unwrought aluminum and aluminum waste and scrap? Unwrought aluminum is cast ingots or blocks with regular shapes and uniform composition; aluminum waste and scrap are recycled old aluminum materials with irregular shapes and often contain impurities. If an aluminum ingot has cutting marks but uniform composition, it may still be classified under 760110, but it needs customs determination. What are the regulatory conditions for 760110? Regulatory conditions may include A (Entry Goods Customs Clearance Form), B (Exit Goods Customs Clearance Form), etc., depending on the origin and trade method. Some countries may involve anti-dumping and countervailing measures, and relevant certificates must be provided. It is recommended to check the latest Customs Regulatory Conditions Table.