Chapter 76 covers aluminum and articles thereof, including unwrought aluminum, aluminum products (such as bars, rods, profiles, wire, plates, sheets, strip), aluminum foil, aluminum tubes, aluminum structures, aluminum containers, etc. This chapter does not include aluminum ores, aluminum waste and scrap (Chapter 26), aluminum machine parts (Chapters 84/85), or aluminum furniture (Chapter 94). The core is aluminum metal and its directly processed products. Heading 7606 covers aluminum plates, sheets, and strip, with a thickness greater than 0.2 mm. It includes rectangular (including square) and non-rectangular shapes, whether or not surface-treated (such as coated, printed, polished), but not further worked into articles of other headings. Subheadings are subdivided by alloy status (non-alloy/alloy), shape (rectangular/other), and thickness. First 2 digits 76 = Chapter for aluminum and articles thereof; digits 3-4 06 = aluminum plates, sheets, strip, thickness > 0.2 mm; digits 5-6 91 = non-alloy aluminum, rectangular (including square) plates, sheets, strip. Full code 760691: non-alloy aluminum rectangular plates, thickness > 0.2 mm. Note: if alloy aluminum, classify under 760692; if non-rectangular, classify under 760611/760612, etc.; if thickness ≤ 0.2 mm, classify under 7607 (aluminum foil). The product is pure aluminum (non-alloy) and rectangular in shape, with a thickness greater than 0.2 mm, meeting the definition of 760691. If alloy aluminum, it should be classified under 760692; if rectangular but thickness ≤ 0.2 mm, under 7607; if non-rectangular non-alloy aluminum, under 760611; if aluminum foil (thickness ≤ 0.2 mm), under 7607. Therefore, it must simultaneously satisfy the three conditions: non-alloy, rectangular, and thickness > 0.2 mm.

Product name: Declare the commodity name, which should accurately reflect the material and shape, such as "non-alloy aluminum rectangular plate". Material: Indicate the purity or alloy status of aluminum, such as "non-alloy aluminum, aluminum content ≥ 99%". Shape: Declare as rectangular (including square) plates, sheets, strip. Thickness: Accurately declare thickness in millimeters, must be greater than 0.2 mm. Dimensions: Declare length, width, and other dimensions to confirm rectangular characteristics. Surface treatment: Indicate whether coated, printed, polished, etc.; does not affect classification but must be declared. Use: Briefly explain the use, such as construction, automotive, electronics, etc. Brand/Model: If there is a brand or model, it should be declared. Product name: non-alloy aluminum rectangular plate; Material: non-alloy aluminum, aluminum content 99.5%; Shape: rectangular plate; Thickness: 2.0 mm; Dimensions: length 2000 mm × width 1000 mm; Surface treatment: uncoated; Use: building curtain wall; Brand: XX; Model: AL-2024. Misuse of thickness units such as centimeters or inches, leading to classification errors. Misreporting alloy aluminum as non-alloy aluminum, should be classified under 760692. Misreporting non-rectangular plates as rectangular, should be classified under 760611. Thickness ≤ 0.2 mm should be classified under 7607 aluminum foil, not 760691.

Classification basis: 1) Material is non-alloy aluminum; 2) Shape is rectangular (including square); 3) Thickness greater than 0.2 mm; 4) Not further worked into articles of other headings. All must be satisfied simultaneously. If alloy aluminum, classify under 760692; if non-rectangular, under 760611; if thickness ≤ 0.2 mm, under 7607. 760692 Alloy aluminum rectangular plate: Material is alloy aluminum, not non-alloy aluminum. The core difference lies in whether the aluminum contains other alloying elements (such as magnesium, manganese, silicon, etc.) exceeding a certain limit. 760611 Non-alloy aluminum non-rectangular plate: Shape is non-rectangular (such as circular, oval), whereas 760691 requires rectangular. The difference lies in the geometric shape of the plate/sheet. 7607 Aluminum foil: Thickness ≤ 0.2 mm, whereas 760691 requires thickness > 0.2 mm. The difference lies in the thickness threshold. 760612 Alloy aluminum non-rectangular plate: Material is alloy aluminum and shape is non-rectangular, differing from 760691 in both material and shape. 7605 Aluminum wire: Aluminum wire is a wire product, whereas 760691 is plates, sheets, strip, with different shape and cross-section. Confirm whether the material is non-alloy aluminum (aluminum content ≥ 99%). Confirm whether the shape is rectangular (including square). Confirm whether the thickness is greater than 0.2 mm. Confirm whether it is not further worked into articles of other headings. Confirm whether it does not belong to adjacent headings such as aluminum foil or aluminum wire.

How to inquire about the tariff rate for 760691? You can inquire through the General Administration of Customs website, China International Trade Single Window, or professional tariff inquiry tools by entering HS code 760691, selecting the destination country and country of origin, to check the MFN rate, general rate, or agreement rate. Note that rates may change, subject to the latest publication. How to distinguish between non-alloy aluminum and alloy aluminum? According to HS notes, non-alloy aluminum refers to aluminum with an aluminum content of at least 99%, with other elements not exceeding specified limits. Alloy aluminum contains other elements (such as copper, magnesium, manganese, silicon, etc.) exceeding the limits. Specific limits can be found in the "Explanatory Notes to the Harmonized System". Where is an aluminum plate with a thickness of exactly 0.2 mm classified? An aluminum plate with a thickness equal to 0.2 mm, according to the tariff, 7606 requires thickness greater than 0.2 mm, so 0.2 mm should be classified under 7607 aluminum foil. Note: thickness ≤ 0.2 mm is classified under 7607. Does rectangular plate include square? Yes, "rectangular" in HS codes includes square. Therefore, square non-alloy aluminum plates with thickness > 0.2 mm are also classified under 760691. Does surface coating on aluminum plates affect classification? Generally not, as long as the basic characteristics are not changed, it remains under 760691. However, if after coating it becomes an article of another heading (such as aluminum structures), it needs to be classified separately. What is the main difference between 760691 and 760692? The main difference is the material: 760691 is non-alloy aluminum, 760692 is alloy aluminum. The shape and thickness requirements are the same (rectangular, thickness > 0.2 mm). What unit of thickness is used in declaration? Thickness is usually declared in millimeters (mm). If other units are used, they should be converted to millimeters and ensure accuracy to avoid classification disputes due to unit errors. If the aluminum plate is cut into non-rectangular shape, where is it classified? If cut into non-rectangular shape (such as circular), it is classified under 760611 (non-alloy aluminum non-rectangular plate). If alloy aluminum non-rectangular, under 760612.