Chapter 76 covers aluminum and articles thereof, and is an important part of the broad category of base metals and articles thereof in the HS classification (Chapters 72-83). This chapter includes unwrought aluminum, aluminum materials (such as plates, sheets, strip, foil, tubes, profiles, etc.), aluminum articles, and aluminum waste and scrap. Because of its light weight, corrosion resistance, and ease of processing, aluminum is widely used in construction, transportation, packaging, electronics, and other industries. The arrangement logic of this chapter is from raw materials to semi-finished products and then to finished products, and 7606 is located in the aluminum plate, sheet, and strip section. Heading 7606 covers rectangular (including square) aluminum plates, sheets, and strip with a thickness exceeding 0.2 mm. This heading includes plates, sheets, and strip of pure aluminum and aluminum alloys, whether or not surface-treated (such as coating, plating, anodizing, etc.), but excludes aluminum foil not exceeding 0.2 mm in thickness (classified under 7607) and articles that have undergone further processing (such as stamping, drilling, etc.). Plates, sheets, and strip are usually presented in coils or in flat form for subsequent processing and manufacturing. The first 2 digits, 76: represent Chapter 76, namely aluminum and articles thereof, belonging to the broad category of base metals and articles thereof. The 3rd-4th digits, 06: represent heading 7606, specifically referring to rectangular aluminum plates, sheets, and strip with a thickness greater than 0.2 mm. The 5th-6th digits, 12: represent subheading 7606.12, further limited to aluminum alloy, rather than pure aluminum. Therefore, the complete code 760612 means: rectangular plates, sheets, and strip of aluminum alloy, with a thickness greater than 0.2 mm. Note that the subheading division is based on material (aluminum alloy) and thickness, and must be distinguished from 760611 (of pure aluminum). The goods are rectangular plates of aluminum alloy with a thickness greater than 0.2 mm, meeting the basic description of heading 7606. Because the material is aluminum alloy, they are classified under subheading 760612, rather than 760611 for pure aluminum. At the same time, a thickness greater than 0.2 mm excludes aluminum foil (7607). If the thickness does not exceed 0.2 mm, they should be classified under 7607. In addition, if the plates or sheets have undergone further processing (such as cutting into non-rectangular shapes, stamping, etc.), they may be classified under article headings such as 7616.

Product name: The specific name of the declared commodity should be accurately described as aluminum alloy plate, sheet, strip, etc., avoiding colloquial or vague names. Material: Indicate whether it is pure aluminum or aluminum alloy. For aluminum alloy, the specific grade (such as 6061, 5052, etc.) and composition content must be stated. Shape: Describe as rectangular (including square) plate, sheet, or strip, and indicate whether it is in coil or flat form. Thickness: Declare the actual thickness, accurate to millimeters, and it must be greater than 0.2 mm. Dimensions: Declare width, length, and other dimensional information to confirm the rectangular shape and specifications. Surface treatment: State whether it has undergone surface treatment such as coating, plating, anodizing, etc. This does not affect classification but must be declared. Use: Briefly explain the main use, such as construction, transportation, electronics, etc., to assist classification. Product name: aluminum alloy plate; Material: aluminum alloy, grade 6061, containing 0.8% magnesium and 0.6% silicon; Shape: rectangular plate, flat; Thickness: 2.0 mm; Dimensions: width 1200 mm × length 2400 mm; Surface treatment: uncoated; Use: used for manufacturing molds. Thickness unit misreported as centimeters or inches, resulting in incorrect values. Misreporting aluminum alloy as pure aluminum, or failing to provide alloy grade. Declaring non-rectangular plates (such as special-shaped) as rectangular, causing classification errors. Ignoring declaration of surface treatment, which does not affect classification but may affect document review.

The core basis for classification is: 1) the material is aluminum alloy; 2) the shape is rectangular (including square); 3) the thickness is greater than 0.2 mm. At the same time, it must be confirmed whether it is plate, sheet, or strip and has not undergone further processing. If the thickness is ≤0.2 mm, classify under 7607; if it is pure aluminum, classify under 760611; if it has undergone processing such as stamping or drilling, classify under 7616. 760611 Rectangular plates of pure aluminum, thickness >0.2 mm: Different material. 760611 is pure aluminum, while 760612 is aluminum alloy. 7607 Aluminum foil: Different thickness. 7607 is aluminum foil with a thickness ≤0.2 mm, regardless of material. 7605 Aluminum wire: Different shape. 7605 is wire form, while 7606 is plate, sheet, and strip form. 7616 Other articles of aluminum: Different degree of processing. 7616 is further processed aluminum articles, such as stamped parts. Is the material aluminum alloy? Is the shape rectangular? Is the thickness greater than 0.2 mm? Has it not undergone further processing? Have the alloy grade and composition been provided?

How can I check the import tax rate for 760612? You can check the latest import tariff, value-added tax, and consumption tax rates by entering HS code 760612 on the official website of the General Administration of Customs, China International Trade Single Window, or third-party query platforms. Note that tax rates may vary depending on trade agreements and country of origin. If an aluminum alloy plate is exactly 0.2 mm thick, which code should it be classified under? An aluminum alloy plate with a thickness equal to 0.2 mm, if rectangular, should be classified under 7607 (aluminum foil), because 7606 requires a thickness greater than 0.2 mm. Be sure to measure the thickness accurately to avoid classification errors. Are surface-coated aluminum alloy plates still classified under 760612? Yes. 7606 includes surface-treated plates, sheets, and strip, such as coated, plated, anodized, etc., as long as their essential character has not been changed, they are still classified under 760612. However, the surface treatment must be stated at the time of declaration. If an aluminum alloy plate is cut into a non-rectangular shape, which code should it be classified under? If cut into a non-rectangular shape (such as circular or special-shaped), it does not meet the rectangular requirement of 7606 and should be classified under 7616 (other articles of aluminum). However, if only cut into rectangular shapes, it is still classified under 7606. Must the alloy grade be provided at the time of declaration? Yes. The alloy grade is key to distinguishing pure aluminum from aluminum alloy and must be provided. It is also recommended to provide the main composition content so that customs can confirm the classification. What is the difference between 760612 and 760692? 760692 is another subheading under 7606, usually referring to plates, sheets, and strip of non-rectangular or special specifications, but the specific subheading structure should be checked. 760612 specifically refers to rectangular plates of aluminum alloy with a thickness >0.2 mm. What documents are required for importing aluminum alloy plates? Generally, contracts, invoices, packing lists, bills of lading, certificates of origin, etc. are required. If anti-dumping or countervailing measures are involved, relevant certificates are also required. It is recommended to check regulatory conditions in advance. For cross-border e-commerce retail imports of aluminum alloy plates, does 760612 apply? Cross-border e-commerce retail imported goods must also be classified according to HS codes, and 760612 applies to rectangular aluminum alloy plates. However, attention should be paid to the cross-border e-commerce positive list and quota limits, and the specific customs regulations shall prevail.