Customs Tariff
Chapter 76
Aluminium and Articles Thereof
1. In this Chapter the following expressions have the meanings hereby
assigned to them:
(a) Bars and rods: Rolled, extruded, drawn or forged products, not in coils, which have a uniform
solid cross-section along their whole length in the shape of circles, ovals, rectangles (including
squares), equilateral triangles or regular convex polygons (including "flattened circles"
and "modified rectangles" of which two sides are convex arcs, the other two sides being
straight, of equal length and parallel). Products with a rectangular (including square), triangular
or polygonal cross-section may have corners rounded along their whole length. The thickness of such
products which have a rectangular (including "modified rectangular") cross-section exceeds
one-tenth of the width. The expression also covers cast or sintered products, of the same forms and
dimensions, which have been subsequently worked after production (otherwise than by simple trimming
or de-scaling), provided that they have not thereby assumed the character of articles or products of
other headings.
(b) Profiles: Rolled, extruded, drawn, forged or formed products,
coiled or not, of a uniform cross-section along their whole length, which do not conform to any of
the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression
also covers cast or sintered products, of the same forms, which have been subsequently worked after
production (otherwise than by simple trimming or de-scaling), provided that they have not thereby
assumed the character of articles or products of other headings.
(c) Wire: Rolled, extruded or drawn products, in coils, which have a
uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles
(including squares), equilateral triangles or regular convex polygons (including "flattened
circles" and "modified rectangles", of which two opposite sides are convex arcs, the
other two sides being straight, of equal length and parallel). Products with a rectangular
(including square), triangular or polygonal cross-section may have corners rounded along their whole
length. The thickness of such products which have a rectangular (including "modified
rectangular") cross-section exceeds one-tenth of the width.
(d) Plates, sheets, strip and foil: Flat-surfaced products (other
than the unwrought products of heading 76.01), coiled or not, of solid rectangular (other than
square) cross-section with or without rounded corners (including "modified rectangles" of
which two opposite sides are convex arcs, the other two sides being straight, of equal length and
parallel) of a uniform thickness, which are:
- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
- of a shape other than rectangular or square, of any size, provided that they do not assume the
character of articles or products of other headings.
Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for
example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been
perforated, corrugated, polished or coated, provided that they do not thereby assume the character
of articles or products of other headings.
(e) Tubes and pipes: Hollow products, coiled or not, which have a
uniform cross-section with only one enclosed void along their whole length in the shape of circles,
ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which
have a uniform wall thickness. Products with a rectangular (including square), equilateral
triangular or regular convex polygonal cross-section, which may have corners rounded along their
whole length, are also to be considered as tubes and pipes provided the inner and outer
cross-sections are concentric and have the same form and orientation. Tubes and pipes of the
foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded,
cone-shaped or fitted with flanges, collars or rings.
SUB-HEADING NOTES
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Aluminium, not alloyed: Metal containing by weight at least 99% of aluminium, provided that the
content by weight of any other element does not exceed the limit specified in the following table:
TABLE-Other elements
Element
Limiting content % by weight
Fe + Si (iron plus
silicon)
1
Other elements (1), each
0.1 (2)
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that
neither the chromium nor manganese content exceeds 0.05%.
Aluminium alloys:
Metallic substances in which aluminium predominates by weight over each of the other elements,
provided that:
(i) the content by weight of at least one of the other elements or of iron plus silicon taken
together is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 1%.
2. Notwithstanding the
provisions of Chapter Note 1(c), for the pur-
poses of sub-heading 7616.91, the term "wire" applies only to products, whether or not in
coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
| Basic duty |
| Additional Duty (CVD) |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |