7410 - Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15 mm:

HTS Code 7410 specifically classifies copper foil, a thin sheet of copper with a thickness, excluding any backing material, not exceeding 0.15 mm. This broad category encompasses copper foil that is either plain or has been processed with printing or adhered to backing materials such as paper, paperboard, or plastics. The key defining factor is the copper foil itself and its limited thickness, regardless of any secondary treatments or attachments.

Within the vast structure of the Harmonized Tariff Schedule, this category is situated under Section XV, which deals with base metals and articles thereof, and more specifically within Chapter 74, dedicated to copper and its articles. Unlike its sibling categories, which cover a wide array of other goods ranging from live animals in Chapter 01 to diverse manufactured products across other chapters, HTS 7410 is narrowly focused on a specific form of processed copper. It is distinguished from other copper articles by its thin, foil-like nature and the specified thickness limitation.

The subcategories within HTS 7410 serve to differentiate based on the presence or absence of backing material. The "Not backed" subdivision covers pure copper foil without any additional layers. Conversely, the "Backed" subdivision includes copper foil that has been combined with other materials. This distinction is crucial for customs purposes as it can influence specific tariff rates, duties, and statistical reporting requirements depending on the nature and value of the backing material and its proportion to the copper foil.