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74.09 ‑ Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.
This heading covers the products defined in Chapter Note 1 (g) when of a thickness exceeding 0.15 mm.
Plates and sheets are usually obtained by the hot‑ or cold‑rolling of certain products of heading 74.03; copper strip may be rolled, or obtained by slitting sheets.
All such goods remain in the heading if worked (e.g., cut to shape, perforated, corrugated, ribbed, channelled, polished, coated, embossed or rounded at the edges) provided they do not thereby assume the character of articles or of products of other headings (see Chapter Note 1 (g)).
The limiting thickness of 0.15 mm includes coatings of varnish, etc.
The heading does not include :(a) Foil of a thickness not exceeding 0.15 mm (heading 74.10). (b) Expanded metal, of copper (heading 74.19). (c) Insulated electric strip (heading 85.44).
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