Chapter 76 covers aluminum and articles thereof, including unwrought aluminum, aluminum products (such as 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 tools (Chapter 82), aluminum furniture (Chapter 94), etc. The core is aluminum metal and its directly processed products, arranged from primary to finished products by degree of processing. Heading 7607 covers aluminum foil, i.e., aluminum thin sheets of a thickness not exceeding 0.2 mm, whether or not printed, coated, laminated, reinforced or backed. It includes products further processed after rolling, but does not include composite materials backed with paper, paperboard, plastics, etc., where the aluminum layer serves only as decoration or is not the principal feature (usually classified according to the backing material). Under this heading, products are further subdivided by material (non-alloy aluminum, aluminum alloy) and thickness. First 2 digits 76: Chapter 76, representing aluminum and articles thereof. Digits 3-4, 07: Heading 7607, representing aluminum foil (thickness ≤0.2mm). Digits 5-6, 19: Subheading 760719, representing non-alloy aluminum foil not elsewhere specified or included within other subheadings of this heading. Specifically, under 7607: 760711 is non-alloy aluminum foil not further worked after rolling; 760719 is other non-alloy aluminum foil (such as further worked, coated, printed, etc.); 760720 is backed aluminum foil. Therefore 760719 specifically refers to non-alloy aluminum foil, thickness ≤0.2mm, that has been further worked or is not specifically named. The goods are non-alloy aluminum foil, thickness ≤0.2mm, and do not fall under the case of not further worked after rolling (760711) or backed (760720), therefore classified under 760719. If it were aluminum alloy foil, it would be classified under other subheadings of 7607 (e.g., 760711, 760719 do not apply to alloys); if thickness >0.2mm, it would be classified under 7606 (aluminum plates, sheets, strip). Correct classification requires confirmation of material, thickness and processing state.

Product Name: The specific name of the declared goods, such as "non-alloy aluminum foil", avoiding the general term "aluminum foil". Material: Indicate the purity or alloy state of the aluminum, such as "non-alloy aluminum, aluminum content ≥99%". Thickness: Declare the thickness precisely in millimeters, ensuring ≤0.2mm. Processing State: State whether further worked after rolling, such as coated, printed, embossed, etc. Form: Declare the form, such as coil, sheet, etc. Specifications and Dimensions: Declare width, length and other dimensional information. Use: State the main use, such as packaging, insulation, decoration, etc. Brand or Manufacturer: Declare the brand or manufacturer name. Customs declaration example: Product Name: Non-alloy aluminum foil Material: Non-alloy aluminum, aluminum content 99.5% Thickness: 0.15mm Processing State: Coated after rolling Form: Coil Specifications and Dimensions: Width 500mm, Length 1000m Use: For food packaging Brand: XX Aluminum HS Code: 76071900 Inaccurate thickness declaration; if exceeding 0.2mm, should be classified under 7606. Material misreported as aluminum alloy, leading to incorrect subheading. Failing to distinguish whether further worked, confusing 760711 with 760719.

Core basis for classification: 1. Material is non-alloy aluminum (aluminum content ≥99%); 2. Thickness ≤0.2mm; 3. Not further worked after rolling (otherwise classified under 760711); 4. No backing (otherwise classified under 760720). Also need to refer to the Import and Export Tariff and notes to ensure compliance with subheading provisions. 760711 Non-alloy aluminum foil, not further worked after rolling: 760711 requires not further worked after rolling, while 760719 allows further working (such as coating, printing). 760720 Backed aluminum foil: 760720 refers to aluminum foil backed with paper, plastics, etc., with the aluminum layer as the principal feature; 760719 has no backing. 7606 Aluminum plates, sheets, strip, thickness >0.2mm: 7606 applies to aluminum plates, sheets, strip with thickness >0.2mm, while 760719 is limited to ≤0.2mm. 7605 Aluminum wire: 7605 is aluminum wire, with cross-sectional shape different from foil, and thickness generally larger. Confirm the material is non-alloy aluminum. Measure whether thickness is ≤0.2mm. Confirm whether further worked after rolling. Check whether there is backing. Verify the tariff subheading provisions.

How to check the tariff rate for 760719? It can be checked through the General Administration of Customs website, China International Trade Single Window, or the Import and Export Tariff. Rates may vary due to trade agreements, origin, etc., and the latest official publication should be consulted. How to distinguish non-alloy aluminum foil from aluminum alloy foil? Non-alloy aluminum foil refers to pure aluminum foil with aluminum content ≥99%; aluminum alloy foil contains other metal elements (such as manganese, magnesium) to enhance performance. Classification should be determined based on the composition report. Which code applies to aluminum foil with thickness exactly 0.2mm? Thickness ≤0.2mm is classified under 7607, so 0.2mm should be classified under 7607. However, note that if it is non-alloy aluminum foil not further worked after rolling, it should be classified under 760711. Why can't backed aluminum foil be classified under 760719? Backed aluminum foil (such as aluminum foil paper) is usually classified according to the backing material. If the aluminum layer is the principal feature, it is classified under 760720; otherwise it may be classified under other chapters (such as paper products). What is the main difference between 760719 and 760711? 760711 is limited to non-alloy aluminum foil not further worked after rolling; 760719 includes non-alloy aluminum foil further worked after rolling (such as coating, printing). How to fill in "Processing State" during declaration? It should specify in detail whether processing other than rolling has been carried out, such as "not further worked after rolling" or "coated after rolling". Avoid the general term "processed". If aluminum foil is used for food packaging, are there special classification requirements? Classification is mainly based on material, thickness and processing state. Use does not affect the HS code, but may involve inspection and quarantine requirements, and must comply with food safety standards. Does 760719 include embossed aluminum foil? Yes, embossing is a form of further working, so embossed non-alloy aluminum foil (thickness ≤0.2mm) should be classified under 760719.