Chapter 76 covers aluminum and articles thereof, and is an important component of the broad category of base metals and articles thereof (Chapters 72-83) in the HS classification. This chapter includes unwrought aluminum, aluminum materials (such as bars, rods, profiles, wire, plates, sheets, strip, foil), aluminum tubes, aluminum structures, aluminum containers, aluminum stranded wire, aluminum tableware, etc. The headings within the chapter are arranged from primary forms to finished products according to degree of processing: 7601 is unwrought aluminum, 7604-7606 are aluminum materials in different forms, 7607 is aluminum foil, 7608 is aluminum tubes, and 7609 onward covers various finished aluminum articles. Heading 7607 specifically covers aluminum foil (whether or not printed, coated, colored, or laminated), but requires a thickness (excluding any backing) not exceeding 0.2 mm. This heading is divided into two subheadings: backed and not backed: 7607.11 is aluminum foil not backed (further subdivided by thickness and condition of processing), and 7607.20 is aluminum foil backed. The backing material may be paper, plastics, fabric, etc., and the function of the backing is to reinforce, insulate, or facilitate subsequent processing. This heading does not include aluminum plates, sheets, and strip with a thickness exceeding 0.2 mm (classified under 7606), nor finished articles made from aluminum foil (such as capacitors, packaging containers, etc.). Code 760720 has 6 digits. The first 2 digits "76" represent Chapter 76 - Aluminum and articles thereof, covering all primary forms, semi-finished products, and some finished products of aluminum and aluminum alloys. The 3rd-4th digits "07" represent heading 7607 - Aluminum foil, specifically referring to aluminum foil with a thickness not exceeding 0.2 mm, whether or not backed. The 5th-6th digits "20" represent subheading 7607.20 - Aluminum foil, backed. Note: subheading 7607.20 is not further subdivided by thickness or backing material; all backed aluminum foil is classified under this code. If aluminum foil is not backed, it is classified under 7607.11 (thickness not exceeding 0.2 mm, not further worked) or 7607.19 (other aluminum foil, not backed). Therefore, 760720 specifically refers to aluminum foil that is "backed + thickness ≤ 0.2 mm." This product is classified under 760720 primarily because it simultaneously satisfies three conditions: the material is aluminum, the form is foil (thickness ≤ 0.2 mm), and it is backed. If the thickness exceeds 0.2 mm, it should be classified under 7606 (aluminum plates, sheets, strip); if it is aluminum foil not backed, it should be classified under 7607.11 or 7607.19; if the aluminum foil has been made into specific articles (such as aluminum foil bags or aluminum foil containers), it may be classified under other chapters (such as 7615 or Chapter 94, etc.). Therefore, 760720 is a subheading specifically established for backed aluminum foil, ensuring clear classification.

Product name: The Chinese and English names of the declared commodity should accurately reflect the material and form, such as "backed aluminum foil" or "aluminum foil (backed)." Material: State the purity or alloy type of the aluminum, such as pure aluminum or aluminum alloy (e.g., 8011, 1235, etc.), as well as the backing material (e.g., paper, plastic film). Thickness: Declare the thickness of the aluminum foil itself (excluding the backing), accurate to millimeters, and it must be ≤ 0.2 mm. Whether backed: Clearly state whether it is backed, the backing material, and its function (such as reinforcement, insulation, adhesion, etc.). Backing material: Specifically state the material of the backing, such as kraft paper, PET film, fiberglass cloth, etc., as well as the method by which the backing is combined with the aluminum foil. Processing state: Describe whether the aluminum foil has undergone further processing, such as coating, printing, embossing, lamination, etc., as well as surface treatment. Use: State the final use of the aluminum foil, such as packaging, insulation, construction, electronics, etc., to help customs confirm classification. Specifications and dimensions: Declare dimensions such as width, length, roll diameter, etc., as well as the weight or area per roll. Customs declaration example: Product name: Backed aluminum foil Material: Pure aluminum (grade 1235), backing is kraft paper Thickness: 0.006 mm (aluminum foil layer) Whether backed: Yes Backing material: Kraft paper, 80 g/m² Processing state: Not further processed, only laminated Use: For cable shielding Specifications and dimensions: Width 500 mm, length 1000 m, in rolls HS code: 7607200000 Declaring the aluminum foil thickness together with the backing thickness, causing the total thickness to exceed 0.2 mm and resulting in incorrect classification under 7606. Ignoring the backing material; if the backing is plastic and the aluminum foil has been laminated with plastic, it may be mistakenly classified under other chapters (such as Chapter 39). Misunderstanding "backing" by treating a temporary support film (such as a process film) as backing, when it should actually be classified as unbacked aluminum foil. Declaring it as "aluminum foil" when it is actually a finished article made from aluminum foil (such as an aluminum foil bag), which should be classified under 7615 or Chapter 94.

The core criteria for classification are: 1) the material is aluminum; 2) the form is foil, i.e., thickness (excluding any backing) not exceeding 0.2 mm; 3) it is backed, and the backing material may be paper, plastics, fabric, etc., and the combination of the backing with the aluminum foil does not change its essential character. According to the HS Explanatory Notes, backed aluminum foil is still classified under 7607 because the backing only serves a supporting or reinforcing function and does not change the essential character of the aluminum foil. If the aluminum foil and backing are combined to form a new article (such as an aluminum-plastic composite panel), it may be classified under other headings. In addition, if the aluminum foil has undergone coating, printing, or other processing, as long as it does not go beyond the scope of 7607, it is still classified under this heading. 760711 Aluminum foil not backed, thickness ≤ 0.2 mm, not further worked: This code is for unbacked aluminum foil, whereas 760720 requires that it must be backed. If the aluminum foil is not backed, even if the thickness is the same, it should be classified under 760711. 760719 Other aluminum foil not backed, thickness ≤ 0.2 mm: Similar to 760711, but for unbacked aluminum foil that has undergone further processing (such as coating or printing). Backed aluminum foil, whether or not processed, is classified under 760720. 7606 Aluminum plates, sheets, strip, thickness > 0.2 mm: 7606 covers aluminum plates, sheets, and strip with a thickness exceeding 0.2 mm, while 760720 requires aluminum foil thickness ≤ 0.2 mm. If the thickness exceeds the limit, even if backed, it should be classified under 7606. 7605 Aluminum wire: Aluminum wire is solid aluminum material with a cross-sectional dimension not exceeding 6 mm throughout its length, and is different from the flat form of aluminum foil. Backed aluminum foil is classified under 760720, while aluminum wire is classified under 7605. 7615 Aluminum tableware, kitchenware, etc.: If the aluminum foil has been made into specific articles (such as aluminum foil lunch boxes), it is classified under 7615. 760720 refers only to aluminum foil material not made into specific articles. Confirm whether the thickness of the aluminum foil layer (excluding backing) is ≤ 0.2 mm. Confirm whether it is backed and what the backing material is. Confirm whether the aluminum foil has undergone coating, printing, or other processing, but has not changed its essential character. Confirm whether it has been made into specific articles, such as aluminum foil bags, containers, etc. Check customs classification decisions or advance rulings to ensure there are no special provisions.

How can I check the import tariff rate for 760720? You can check the most-favored-nation rate, agreement rate, etc., through the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms by entering HS code 760720 and the country of origin. Note that tariff rates may change with policy adjustments, and the latest official data should prevail. Does the backing material of backed aluminum foil affect classification? The backing material itself does not affect classification under 760720, as long as the aluminum foil thickness is ≤ 0.2 mm and it is backed. However, if the backing material gives the product the essential character of another chapter (for example, a plastic backing makes the product a plastic article), it may be classified under another chapter. If the aluminum foil thickness is exactly 0.2 mm, should it be classified under 760720 or 7606? According to HS rules, aluminum foil with a thickness not exceeding 0.2 mm (i.e., ≤ 0.2 mm) is classified under 7607, so 0.2 mm aluminum foil should be classified under 760720 (if backed). If it exceeds 0.2 mm, it is classified under 7606. If backed aluminum foil is printed, does the code change? If printing does not change the essential character of the aluminum foil, it is still classified under 760720. However, if after printing it becomes a decorative article, it may be classified under another heading. It is recommended to provide samples or detailed processing techniques for confirmation. How can I distinguish between "backing" and "temporary support film"? Backing is permanently bonded to the aluminum foil for purposes such as reinforcement or insulation; a temporary support film is removed after processing and does not form part of the final product. The latter should be regarded as unbacked aluminum foil and classified under 760711 or 760719. Does 760720 include aluminum-plastic composite film? If the aluminum foil in the aluminum-plastic composite film has a thickness ≤ 0.2 mm and the plastic serves only as backing, it is classified under 760720. However, if the plastic layer is relatively thick and gives the product an overall plastic character, it may be classified under Chapter 39. Judgment should be based on the composite ratio and use. When declaring 760720, what test reports are required? Usually, a thickness test report (to prove the aluminum foil layer is ≤ 0.2 mm), material certificate (aluminum purity or alloy grade), backing material description, etc., are required. Customs may require sampling and inspection to confirm classification. If backed aluminum foil is used for food packaging, is there special supervision? Classification under 760720 still requires compliance with safety standards for food-contact materials, and a food-grade test report may be required. However, the HS code itself does not change because of the use, unless it is made into a specific packaging container, in which case it is classified under another code.