HS 720925 Not in coils, not further worked than cold-rolled (cold-reduced)

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What products does HS 720925 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, of a width exceeding 600 mm, not in coils, and further worked than cold-rolled (cold-reduced). According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes products that have undergone further processing beyond cold reduction, such as pickling, coating, or plating. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these items are characterized by their finished surface quality and dimensional accuracy achieved through cold-rolling processes, typically supplied in sheets or plates.

What falls outside HS 720925?

The following products are excluded from HS 720925: flat-rolled products that are still in coils, even if cold-rolled; products that have been further worked beyond cold-rolling, such as being galvanized, tinned, or painted; and products of alloy steel or stainless steel, which are classified under different headings. For instance, hot-rolled flat-rolled products of iron or non-alloy steel, even if cut to length, would fall under HS 7208. Products with a width of 600 mm or less are also classified elsewhere, typically under HS 720910 if in coils or HS 7211 if not in coils.

What are common classification mistakes for HS 720925?

A common error is misinterpreting "further worked than cold-rolled (cold-reduced)." This often leads to the incorrect classification of products that have undergone additional treatments like pickling, oiling, or passivation, which are considered further working. According to General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System, if goods are classifiable by reference to two or more headings, the heading which provides the most specific description shall be preferred. Importers may also mistakenly classify products that are in coils under this subheading, overlooking the explicit exclusion of coiled material.

How should importers classify products under HS 720925?

The correct procedure for classifying products under HS 720925 involves a systematic review of the product's characteristics against the HS nomenclature. Importers and customs brokers must first confirm that the product is flat-rolled steel, has a width exceeding 600 mm, is not in coils, and has undergone only cold-rolling, with no further working beyond this process. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing explanatory notes from the WCO is crucial for accurate determination.

How is the duty calculated for products under HS 720925?

A 10-millimeter thick cold-rolled steel plate, measuring 1,200 mm by 2,400 mm, weighing 230 kg, and declared at a customs value of $800 USD, would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.7% ad valorem applied to the declared customs value ($800 USD × 0.017 = $13.60) plus a specific duty of $0.02 per kilogram ($230 kg × $0.02 = $4.60), resulting in a total duty of $18.20. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 720925. (Note: This example uses hypothetical rates for illustrative purposes; actual rates must be verified.)

Which trade agreements reduce duties for HS 720925?

Several free trade agreements may reduce the applicable duty rate for HS 720925, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid origin declaration or certificate of origin is typically required, depending on the specific requirements of US Customs and Border Protection. Other agreements, such as those with developing countries under the Generalized System of Preferences (GSP), might offer reduced rates, often requiring a Form A certificate.

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