HS 720838 Of a thickness of 3 mm or more but less than 4,75 mm

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What products does HS 720838 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, not further worked than hot-rolled, of a width of 600 mm or more, and specifically of a thickness of 3 mm or more but less than 4.75 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category includes products such as hot-rolled steel coils and plates that meet these precise dimensional criteria. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database further define these specifications, ensuring consistent classification of these semi-finished steel goods.

What falls outside HS 720838?

The following products are excluded from HS 720838: flat-rolled steel products with a thickness less than 3 mm or 4.75 mm or more, and those with a width less than 600 mm. Additionally, products that have undergone further working beyond hot-rolling, such as cold-rolling, galvanizing, or coating, are classified under different headings. For instance, cold-rolled steel sheets (HS 7209) or galvanized steel sheets (HS 7210) would not fall under this specific subheading, even if their dimensions otherwise matched.

What are common classification mistakes for HS 720838?

A common error is misinterpreting the precise thickness requirements, leading to incorrect classification. For example, classifying a product that is exactly 4.75 mm thick under this subheading would be erroneous, as it must be *less than* 4.75 mm. Another mistake involves overlooking the "hot-rolled" condition; if the steel has been cold-rolled after hot-rolling, it would be classified elsewhere, often under HS 7209, as per General Rule of Interpretation (GRI) 1 of the Harmonized System.

How should importers classify products under HS 720838?

The correct procedure for classifying products under HS 720838 involves a meticulous examination of the product's physical characteristics. Importers and customs brokers must verify the width (600 mm or more) and the exact thickness (3 mm or more but less than 4.75 mm) of the flat-rolled steel. Confirmation that the product is exclusively hot-rolled and not further worked is crucial. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is essential for accurate determination.

How is the duty calculated for products under HS 720838?

A shipment of 10,000 kg of hot-rolled steel coils, measuring 3.5 mm in thickness and 1200 mm in width, declared at a customs value of $8,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem, the calculated duty would be $200 USD (2.5% × $8,000). This calculation is based on the ad valorem rate applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 720838?

Several free trade agreements may reduce the applicable duty rate for HS 720838, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating steel products from Canada and Mexico can benefit from a 0% duty rate. To claim this preference, a valid origin declaration or certificate of origin, as specified by the USMCA rules, is required. Other agreements might offer reduced rates for specific countries, necessitating a review of the importing country's preferential tariff schedule.

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