HS 720430 Waste and scrap of tinned iron or steel
Quick Answer: Waste and scrap of tinned iron or steel imported under HS 720430 enters the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This classification specifically covers discarded materials of iron or steel that have been coated with tin. These are typically generated from manufacturing processes or end-of-life products. Significant trade considerations include the potential for preferential duty rates in many jurisdictions, as indicated by the 0.00% rates. Importers and customs brokers should verify specific national regulations and any applicable environmental or re-export requirements. CustomTariffs aggregates this duty information for global trade facilitation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7204300000 | 0.00 % | — | — |
| 7204300010 | 0.00 % | — | — |
| 7204300090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7204300000 | 0.00 % | — | — |
| 7204300090 | 0.00 % | — | — |
| 7204300010 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7204300000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 720430 cover?
This subheading covers waste and scrap of tinned iron or steel, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes discarded materials that have undergone tin plating, such as used tin cans, tin-plated sheet metal offcuts, and other ferrous materials coated with tin. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key characteristic is the presence of tin coating on iron or steel scrap, making it distinct from untinned ferrous scrap.
What falls outside HS 720430?
The following products are excluded from HS 720430: waste and scrap of other ferrous metals not tinned, such as plain steel scrap (classified under 7204.10 or 7204.49); waste and scrap of non-ferrous metals, even if they contain trace amounts of tin; and finished or semi-finished products of tinned iron or steel that are not considered scrap. For instance, used but functional tin-plated containers that are not intended for reprocessing as scrap would be classified elsewhere.
What are common classification mistakes for HS 720430?
A common error is misclassifying tinned iron or steel scrap based solely on its appearance without verifying the tin coating. For example, heavily rusted or contaminated tinned scrap might be mistakenly classified as general ferrous scrap under 7204.49. According to General Rule of Interpretation (GRI) 3(b), mixtures are often classified by the component that gives them their essential character; therefore, the tin coating is crucial for this specific classification, not just the base ferrous material.
How should importers classify products under HS 720430?
The correct procedure for classifying waste and scrap of tinned iron or steel involves a thorough examination of the material's composition and origin. Importers and customs brokers must confirm the presence and significance of the tin coating on the ferrous scrap. Reviewing the material's original use (e.g., tin cans) and any processing it has undergone is essential. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, is a critical step.
How is the duty calculated for products under HS 720430?
A shipment of 10 metric tons of used tin cans, declared at a customs value of $2,000 USD, would attract a US duty of $0 USD. This is because the Most Favored Nation (MFN) duty rate for HS 7204.30 in the USITC Harmonized Tariff Schedule is 0% ad valorem. The calculation is $2,000 USD × 0% = $0 USD. This rate is published in Chapter 72 of the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 720430?
Several free trade agreements may reduce the applicable duty rate for HS 720430, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can be imported duty-free. To claim this preference, a self-certified origin statement is typically required. While not a formal FTA, the Generalized System of Preferences (GSP) may offer reduced or free entry for eligible developing countries, often requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical duty rates for HS code 720430 (Waste and scrap of tinned iron or steel)?
For HS code 720430, the Most Favored Nation (MFN) duty rate is generally 0.00% ad valorem in many major trading economies, including the United States (USITC Harmonized Tariff Schedule) and the European Union (EU TARIC database). Many preferential trade agreements also maintain duty-free access for these goods. Always verify the specific rate applicable to your country of import and origin.
What specific criteria define 'tinned iron or steel' for HS code 720430 classification?
HS code 720430 covers waste and scrap that was previously coated or plated with tin. This typically includes materials like tinplate scrap. The key is that the iron or steel base material has undergone a tinning process. Materials that are only contaminated with tin or have tin alloys in their composition but were not originally tinned may fall under different HS codes. Consult the Explanatory Notes to the Harmonized System for detailed definitions.
What documentation is typically required for importing waste and scrap of tinned iron or steel under HS 720430?
Standard import documentation for HS 720430 includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, a declaration of origin may be required. Some jurisdictions may also require a waste manifest or environmental declaration to confirm the material's status and ensure compliance with waste import regulations. It is crucial to check the specific requirements of the destination country's customs authority.
How is the duty calculated for HS code 720430 if a duty were applicable?
While the MFN duty is often 0.00%, if a duty were applied, it would typically be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight). For example, if the duty rate was 1.5% ad valorem and the declared value of the tinned steel scrap was $1,000, the duty would be $1,000 * 0.015 = $15.00. Always confirm the applicable duty basis and rate with the importing country's tariff schedule.
Do common trade agreements, like USMCA or EU free trade agreements, offer preferential duty rates for HS code 720430?
Yes, many trade agreements aim to facilitate trade in recyclable materials. For instance, under the United States-Mexico-Canada Agreement (USMCA), waste and scrap of iron and steel, including tinned varieties, often benefits from preferential duty rates, typically 0.00%. Similarly, the European Union has numerous free trade agreements that often provide duty-free treatment for such goods. Importers must ensure they meet the rules of origin requirements for the specific trade agreement to claim preferential treatment.