Chapter 76 covers aluminum and articles thereof, including unwrought aluminum, aluminum materials (bars, rods, profiles, wire, plates, sheets, strip, foil, tubes, etc.), aluminum articles, and aluminum structures. This chapter does not cover aluminum compounds (Chapter 28), aluminum machine parts (Chapter 84), or aluminum vehicles (Chapter 87). The core is to distinguish unwrought aluminum from wrought aluminum materials, and further processed aluminum articles. Heading 7604 covers aluminum bars, rods, profiles, and shapes, whether or not hollow, but does not include articles that have been further worked (such as drilled, bent, threaded). It includes both non-alloy aluminum and aluminum alloy. Bars and rods usually refer to solid cross-sections, while profiles refer to non-circular or shaped cross-sections. This heading is divided into two subheadings: non-alloy aluminum and aluminum alloy. First 2 digits 76: Chapter 76, Aluminum and articles thereof. Digits 3-4: 04: Heading 7604, Aluminum bars, rods, profiles, and shapes. Digits 5-6: 10: Subheading 760410, bars, rods, and profiles of non-alloy aluminum. The 5th digit 1 indicates non-alloy aluminum, and the 6th digit 0 indicates not further worked. If it is aluminum alloy, it is classified under 760421 (hollow) or 760429 (other). The code hierarchy reflects the division by material (non-alloy/alloy) and form (hollow/solid). The goods are bars, rods, and profiles of non-alloy aluminum, not further worked, meeting the description of 760410. If they were aluminum alloy, they would be classified under 7604.21 or 7604.29; if they were aluminum wire, under 7605; if they were aluminum plates, sheets, or strip, under 7606; if they had been processed into specific articles, possibly under 7610, etc. Therefore, the material being non-alloy and the form being bars, rods, or profiles is the key to classification under this code.

Product Name: The specific name of the declared goods, such as "non-alloy aluminum profiles", "non-alloy aluminum rods". It should accurately reflect the material and form. Material: Indicate the purity or alloy composition of the aluminum, such as "non-alloy aluminum, containing 99.5% aluminum". Specific composition must be provided. Shape: Describe the cross-sectional shape, such as "round cross-section bar", "rectangular cross-section profile", "shaped cross-section". Dimensions: Declare the cross-sectional dimensions (such as diameter, side length) and length, in millimeters. State: Indicate whether further worked, such as "not further worked", "only extruded". Grade: If applicable, provide the aluminum grade (such as 1050, 6063, etc.). Non-alloy aluminum is usually in the 1xxx series. Use: Briefly describe the use, such as "for building doors and windows", "for mechanical parts". Customs declaration example: Product Name: Non-alloy aluminum profiles Material: Non-alloy aluminum, containing 99.6% aluminum Shape: Rectangular cross-section, hollow Dimensions: Cross-section width 50mm, height 30mm, wall thickness 2mm, length 6000mm State: Not further worked, only extruded Grade: 1050 Use: For building curtain walls HS Code: 760410 (Note: If it is a hollow profile, it needs to be confirmed whether it falls under 7604.21, but non-alloy aluminum hollow profiles are still classified under 760410? According to HS, 760410 includes bars, rods, and profiles of non-alloy aluminum, whether or not hollow. However, subheading 760421 is for hollow aluminum alloy, and 760429 is for other aluminum alloy. Non-alloy aluminum hollow profiles should be classified under 760410.) Mistakenly declaring non-alloy aluminum as aluminum alloy, causing the code to change from 760410 to 760429. Mistakenly declaring aluminum wire (7605) as aluminum bars/rods (7604); attention must be paid to the cross-sectional size boundary between wire and rods. Mistakenly declaring further worked aluminum profiles (such as drilled, bent) as 760410; they should be classified under 7610, etc.

Core basis for classification: 1) Material is non-alloy aluminum (aluminum content ≥99% by weight, with other elements not exceeding specified limits); 2) Form is bars, rods, or profiles, i.e., solid or hollow cross-sections, with length usually greater than width; 3) Not further worked (such as cut, drilled, bent, threaded, etc.). If it is aluminum alloy, classify under 7604.21 or 7604.29; if it is aluminum wire, under 7605; if it is plates, sheets, or strip, under 7606; if it is tubes, under 7608. 760421 Hollow profiles of aluminum alloy: Material is aluminum alloy, and cross-section is hollow. If it is a non-alloy aluminum hollow profile, it is still classified under 760410. 760429 Other bars, rods, and profiles of aluminum alloy: Material is aluminum alloy, not hollow. The difference from non-alloy aluminum lies in the alloy composition. 7605 Aluminum wire: Aluminum wire is solid wire with smaller cross-sectional dimensions (usually diameter ≤6mm), while bars, rods, and profiles are larger in size, and wire is usually in coils. 7606 Aluminum plates, sheets, and strip: Plates, sheets, and strip are flat-rolled products with thickness much smaller than width, while bars, rods, and profiles are extruded or drawn products with diverse cross-sectional shapes. 7608 Aluminum tubes: Aluminum tubes are hollow circular or shaped cross-sections, but usually refer to tubes used for piping, structures, etc. The difference from profiles is that tubes emphasize being hollow with uniform wall thickness, while profiles may have complex cross-sections. Is the material non-alloy aluminum (aluminum content ≥99%)? Is the form bars, rods, or profiles (not plates, sheets, strip, wire, or tubes)? Is it not further worked (such as drilled, bent, threaded)? Is the cross-section solid or hollow? Non-alloy aluminum hollow profiles are also classified under 760410. Have other chapters been excluded (e.g., machine parts under Chapter 84)?

How to determine whether aluminum material is non-alloy aluminum? According to HS notes, non-alloy aluminum refers to aluminum content of at least 99% by weight, with other elements not exceeding specified limits (such as copper ≤0.1%, silicon ≤0.5%, etc.). If the limits are exceeded, it is aluminum alloy. A material test report can be provided during customs declaration. Should non-alloy aluminum hollow profiles be classified under 760410 or 760421? 760421 only applies to hollow profiles of aluminum alloy. Non-alloy aluminum hollow profiles are still classified under 760410, because 760410 covers bars, rods, and profiles of non-alloy aluminum, whether or not hollow. How to distinguish between aluminum bars and aluminum wire? Aluminum wire (7605) usually refers to solid wire with smaller cross-sectional dimensions (diameter ≤6mm) and in coils, while aluminum bars and rods (7604) have larger cross-sectional dimensions and are usually straight lengths. For specifics, refer to customs classification decisions. Are aluminum profiles that have been cut but not further worked still classified under 760410? Simple cutting (such as cutting to length) is not considered further working and remains under 760410. However, if drilling, bending, threading, etc., are performed, they may be classified under 7610 or other headings. What is the export tax rebate rate for 760410? The export tax rebate rate is subject to national policy adjustments. Please check the latest rebate rate on the official website of the General Administration of Customs or the State Taxation Administration, or consult a professional customs broker. How to describe the cross-sectional shape of profiles during declaration? It should be described in detail, such as "rectangular hollow", "circular solid", "shaped (with cross-section diagram)". Avoid merely writing "profile", as this may affect classification. What are the main differences in classification between non-alloy aluminum profiles and aluminum alloy profiles? Non-alloy aluminum profiles are classified under 760410, while aluminum alloy profiles are classified under 760421 (hollow) or 760429 (other). The main difference lies in the material composition, and a composition certificate must be provided. If aluminum profiles are used for automotive parts, are they still classified under 760410? If the aluminum profiles are only used as material and not made into specific parts, they are still classified under 760410. If they have been processed into automotive parts (such as bumpers), they may be classified under Chapter 87.