HS 720915 In coils, not further worked than cold-rolled (cold-reduced)

Quick Answer: Flat-rolled products of iron or non-alloy steel, in coils, not further worked than cold-rolled (cold-reduced), enter the UK and EU duty-free. In the United States, these products are subject to a duty rate of 0.4¢/kg plus 20% ad valorem under the MFN rate. This classification specifically covers steel that has undergone a cold-rolling process, resulting in a smoother surface finish and tighter dimensional tolerances compared to hot-rolled steel. Importers should be aware of the significant duty difference between these major trading blocs. According to CustomTariffs data, careful classification is crucial for accurate duty assessment.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7209150000 0.00 % — —
7209150010 0.00 % — —
7209150090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7209150000 0.00 % — —
7209150090 0.00 % — —
7209150010 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
7209150000 Free — ["kg"]

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?

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What products does HS 720915 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, which have been cold-rolled (cold-reduced) and are not further worked than provided for in the relevant HS Chapter 72 Explanatory Notes. According to the WCO Harmonized System Nomenclature and definitions found in official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to steel coils that have undergone a cold-rolling process, resulting in a smoother surface finish and tighter dimensional tolerances compared to hot-rolled products, and are presented in coil form without additional processing such as coating or cutting into sheets.

What falls outside HS 720915?

The following products are excluded from HS 720915: flat-rolled products of iron or non-alloy steel that are hot-rolled, even if they have a smooth finish; products that have undergone further working beyond cold-rolling, such as plating, coating, or being cut into specific shapes; and flat-rolled products of alloy steel or stainless steel, which are classified under different headings. For instance, galvanized steel coils (coated) would typically fall under HS 7210 or 7212, and steel sheets cut from coils would be classified based on their dimensions and further processing.

What are common classification mistakes for HS 720915?

A common error is misinterpreting the "not further worked than cold-rolled" provision. Importers may mistakenly classify products that have undergone additional treatments, such as pickling, passivation, or minor surface treatments beyond the cold-rolling process itself, under this subheading. According to General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System, goods are often classified by their essential character. If additional working significantly alters the essential character of the product beyond simple cold-rolling, it may warrant a different classification.

How should importers classify products under HS 720915?

The correct procedure for classifying products under HS 720915 involves verifying that the product is flat-rolled iron or non-alloy steel, has a width of 600 mm or more, and has been exclusively cold-rolled (cold-reduced) without any subsequent significant working. Importers and customs brokers must consult the product's technical specifications, manufacturing process details, and the relevant HS Explanatory Notes. Cross-referencing with official tariff databases like the USITC HTS or EU TARIC is crucial to confirm the correct classification and any applicable duty rates.

How is the duty calculated for products under HS 720915?

A 10-tonne shipment of cold-rolled steel coils, specifically SAE 1008 steel, declared at a customs value of $15,000 USD would attract a US duty of $750. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($15,000 USD × 0.05 = $750). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 7209.15.0000.

Which trade agreements reduce duties for HS 720915?

Several free trade agreements may reduce the applicable duty rate for HS 720915, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. Originating goods from Canada and Mexico can benefit from this. For claiming USMCA preferences, a self-certified origin statement on the invoice or a separate certificate of origin is typically required. Additionally, agreements with countries like South Korea may offer preferential rates, requiring specific origin documentation as stipulated by the agreement.

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Which HS Codes Are Related?

HS 720925 HS 721911 HS 722020 HS 721931 HS 722692 HS 720836

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 720915 (cold-rolled iron or non-alloy steel coils)?

The Most Favored Nation (MFN) duty rate for HS 720915 is generally 0.00% ad valorem in many major trading blocs like the United States (USITC Harmonized Tariff Schedule) and the European Union (EU TARIC database). However, specific rates can vary based on the country of origin and any applicable trade agreements. For instance, the United Kingdom's Trade Tariff may list different rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive duty rate. Some countries might apply a combination of ad valorem and specific duties, such as 0.4¢/kg + 20% ad valorem, although this is less common for this specific subheading in major markets.

How is the duty calculated for HS 720915 if a specific duty rate applies?

If a duty is calculated based on a specific rate (e.g., per kilogram) or a combination rate, the calculation involves multiplying the quantity of the imported goods by the per-unit duty rate, and then adding any ad valorem component calculated on the value of the goods. For example, if a shipment of 10,000 kg of cold-rolled steel coils under HS 720915 is subject to a duty of 0.4¢/kg + 20% ad valorem, and the value of the shipment is $5,000 USD: Specific Duty: 10,000 kg * $0.004/kg = $40 USD Ad Valorem Duty: $5,000 USD * 20% = $1,000 USD Total Duty: $40 USD + $1,000 USD = $1,040 USD. Always verify the exact duty calculation method and rates with the relevant customs authority.

What are the key classification criteria for goods under HS code 720915?

HS code 720915 covers flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not further worked than the rolling process. Key criteria include:

  1. Material: Must be iron or non-alloy steel.
  2. Form: Must be in coils.
  3. Width: Must be 600 mm or more.
  4. Processing: Must be cold-rolled (cold-reduced). This process involves rolling the steel at room temperature, which improves its surface finish, dimensional accuracy, and mechanical properties compared to hot-rolled steel.
  5. Further Working: Must not be further worked beyond the cold-rolling process (e.g., no plating, coating, or significant shaping beyond the coil form).
What documentation is typically required when importing goods classified under HS 720915?

Standard documentation for importing goods under HS 720915 includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin. Depending on the importing country and any preferential trade agreements being claimed, additional documentation may be required. For steel products, some jurisdictions may also require specific certifications regarding material composition or compliance with quality standards. It is advisable to consult the customs authority of the destination country for a comprehensive list of required documents.

Do common trade agreements, like USMCA or EU trade deals, affect the duty rates for HS 720915?

Yes, common trade agreements can significantly affect duty rates for HS 720915. For example, under the United States-Mexico-Canada Agreement (USMCA), qualifying steel products may benefit from preferential duty rates, potentially including duty-free entry, provided they meet the rules of origin specific to the agreement. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with various countries that can reduce or eliminate duties on originating goods. Importers must ensure that the steel coils meet the specific rules of origin stipulated in the relevant trade agreement and possess the necessary proof of origin documentation to claim preferential treatment. Always verify the origin of the goods and the applicability of trade agreements with the customs authorities and trade agreement texts.