7406 - Copper powders and flakes:

This HTS category, 7406, encompasses all forms of copper powders and flakes. This includes finely divided particles of copper, regardless of their processing or intended use, as well as thin, flat pieces of copper. The classification is broad, covering a wide array of copper in particulate or flake form that does not fall under other more specific headings for refined copper or articles of copper.

Distinguishing this category from its siblings at the Section XV level is crucial. While other chapters within Section XV deal with various base metals and their articles, Chapter 74 specifically pertains to copper. Within Chapter 74, this heading is distinct from unwrought copper (Chapter 7401-7403) or worked copper articles (Chapter 7405-7411), focusing solely on the material in powdered or flaked form.

The subdivisions within 7406 are based on the physical structure of the copper. Subheading 7406.10.00.00 covers powders that are not lamellar, meaning their particle shape is not characterized by flat, plate-like structures. In contrast, subheading 7406.20.00.00 specifically classifies copper powders that do exhibit a lamellar structure, along with all types of copper flakes. This distinction is important for accurate customs declaration and tariff assessment.