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CHAPTER 76
ALUMINIUM AND ARTICLES THEREOF

Note:

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 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. The expression also covers cast or sintered products, of the same form 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 No. 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:

Heading Nos. 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 NOTE

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%. 

(b) Aluminium alloys:

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

 
 
Sub-heading 

No. 

Description of goods  Rate of duty 
(1)  (2)  (3)  (4) 
76.01    Unwrought aluminium, whether or not alloyed   
  7601.10  - Ingots, billets  16% 
  7601.20  - Wire-bars  16% 
  7601.30  - Wire-rods  16% 
  7601.90  - Other  16% 
76.02    Aluminium waste and scrap   
  7602.10  - Waste and scrap used within the factory of production for the manufacture of unwrought aluminium plates and sheets  Nil 
  7602.90  -Other  16% 
76.03  7603.00  Aluminium powders and flakes  16% 
76.04    Aluminium bars, rods and profiles, whether or not alloyed   
  7604.10  - Wire-rods  16% 
    - Profiles:  
  7604.21  -- Hollow  16% 
  7604.29  - Other  16% 
  7604.30  - Bars and other rods  16% 
76.05    Aluminium wire   
    - Of aluminium, not alloyed:  
  7605.11  -- Of which the maximum cross-sectional dimension exceeds 6 mm  16% 
  7605.19  -- Other  16% 
    - Of aluminium alloys :  
  7605.21  -- Of which the maximum cross-sectional dimension ex-ceeds 6 mm  16% 
  7605.29  -- Other  16% 
76.06    Aluminium plates, sheets (including circles) and strip, of a thickness exceeding 0.2 mm   
  7606.10  - Of aluminium, not alloyed  16% 
  7606.20  - Of aluminium alloys  16% 
76.07    Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm   
  7607.10  -Plain  16% 
  7607.20  - Embossed  16% 
  7607.30  - Perforated or cut-to-shape  16% 
  7607.40  - Coated  16% 
  7607.50  - Printed  16% 
  7607.60  - Backed  16% 
  7607.90  - Other  16% 
76.08   Aluminium tubes and pipes  
  7608.10  - Of aluminium, not alloyed  16% 
  7608.20  - Of aluminium alloys  16% 
76.09 7609.00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 16%
76.10   Aluminium structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example, bridges, and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures  
  7610.10  - Doors, windows and their frames and thresholds for doors  16% 
  7610.90  - Other  16% 
76.11 7611.00 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 16%
76.12   Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300L, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment  
    - Collapsible tubular containers :  
  7612.11  -- Plain  16% 
  7612.12  -- Lacquered  16% 
  7612.13  -- Printed  16% 
  7612.19  -- Other  16% 
    -Other:   
  7612.91  -- Plain  16% 
  7612.92  -- Lacquered  16% 
  7612.93  -- Printed  16% 
  7612.99  -- Other  16% 
76.13   Aluminium containers for compressed or liquefied gas  
  7613.10  - Plain  16% 
  7613.20  - Lacquered  16% 
  7613.30  - Printed  16% 
  7613.90  - Other  16% 
76.14   Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated  
  7614.10  - With steel core  16% 
  7614.90  - Other  16% 
76.15   Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium  
  7615.10  - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like  16% 
  7615.20  - Pressure Cookers  16% 
  7615.30  - Sanitary ware and parts thereof  16% 
76.16    Other articles of aluminium   
  7616.10  - Nails, tacks, staples (other than those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles  16% 
  7616.90  - Other  16% 
76.17 7617.00 Goods and materials of Chapter 76 obtained by breaking up of ships, boats and other floating structures 16%