7601.20.90.80 - Sheet ingot (slab) of a kind described in statistical note 3 to this chapter 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 10.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7601.20.90.80, specifically covers sheet ingots (slabs) of aluminum alloys that meet the criteria outlined in statistical note 3 to Chapter 76. These are primary forms of aluminum alloys, cast into large, rectangular shapes, intended for further processing into flat-rolled products such as sheets and plates. The key differentiator for this classification lies in its intended use and physical form, distinct from other unwrought aluminum forms.
To accurately classify under 7601.20.90.80, the material must be an aluminum alloy and presented as a sheet ingot or slab conforming to statistical note 3. This distinguishes it from sibling categories such as "Remelt scrap ingot" (7601.20.90.75), which originates from recycled aluminum, or "Foundry ingot" (7601.20.90.85), designed for direct use in casting by foundries. The "Other" categories at this level further differentiate based on specific forms or characteristics not otherwise enumerated.
As a leaf node within the HTS structure, 7601.20.90.80 has no further subcategories. Classification at this level is definitive, relying on the precise adherence of the imported article to the definition of a sheet ingot (slab) as specified in the relevant statistical note, and its composition as an aluminum alloy.