HS 761090 · Other aluminium structures
Get the code right at quotation time, not at customs.
Misclassifying HS 761090 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Other structures and parts of structures, of aluminium |
|---|---|
| Chapter | 76, Aluminium and articles thereof |
| Industry segment | Aluminium and copper |
| Chinese name | 其他铝合金结构 |
| China VAT export rebate | 13% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Guangdong, Shandong, Jiangsu |
Buying notes
Aluminium structural components: curtain-wall mullions, awnings, canopies, balustrades, mounting frames (solar, signage), industrial-shelving frames. Foshan dominates. Section 301 25% + Section 232 aluminium 10%. The post-2018 AD/CVD case on Chinese aluminium extrusions to US adds to that stack with combined duties commonly 200%+ effectively closing the US lane for raw extrusion; finished structural assemblies sit in a different commercial channel.
Common end uses
The applications that drive most of the global tonnage under this code.
- Curtain-wall and architectural framing
- Solar-panel mounting structures
- Industrial canopies and awnings
- Modular display and shop-fitting frames
- Marine and recreational-vehicle structures
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 761010 Aluminium doors and windows
Chapter 76, Aluminium doors and windows. China VAT rebate 13%.
HS Code
HS 761699 Other aluminium articles
Chapter 76, Other aluminium articles. China VAT rebate 13%.
HS Code
HS 740311 Refined copper cathodes
Chapter 74, Refined copper cathodes. China VAT rebate 0%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Glossary
Section 301, Section 301 Tariffs
Additional tariffs imposed by the United States on Chinese-origin goods under Section 301 of the Trade Act of 1974. The current List 1, 2, 3, and 4A tariffs add 7.5 to 25 percent on top of the standard MFN duty rate, applied at HS-code level.
Glossary
VAT Rebate, VAT Export Rebate
The Chinese government refund of value-added tax paid on inputs used to produce goods for export. Set as a percentage of the export FOB value, varying by HS code and adjusted by the State Administration of Taxation. Rebates of 13%, 9%, 6%, or 0% are typical for chemical exports. The rebate is the single largest policy lever the Chinese government uses to influence which chemicals are exported and at what scale.
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.