HS 720926 Of a thickness exceeding 1 mm but less than 3 mm
Quick Answer: Flat-rolled products of iron or non-alloy steel, of a thickness exceeding 1 mm but less than 3 mm, enter the UK and EU duty-free. In the United States, these products are subject to a duty of 0.4¢/kg plus 20% ad valorem under the Most Favored Nation (MFN) tariff. This classification specifically applies to hot-rolled steel coils and sheets within this defined thickness range, excluding those that are further plated or coated. Importers should verify specific end-use provisions and any potential anti-dumping or countervailing duties. CustomTariffs aggregates this tariff information for trade compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7209269000 | 0.00 % | — | — |
| 7209260000 | — | — | — |
| 7209261000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7209261000 | 0.00 % | — | — |
| 7209260000 | 0.00 % | — | — |
| 7209269000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7209260000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 720926 cover?
This subheading covers flat-rolled products of iron or non-alloy steel, not further worked than cold-rolled (cold-reduced), of a width of 600 mm or more, and of a thickness exceeding 1 mm but less than 3 mm. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically excludes products that are galvanized, plated, or coated. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, focusing on the material composition and precise dimensional specifications.
What falls outside HS 720926?
The following products are excluded from HS 720926: flat-rolled products with a thickness of 1 mm or less, or 3 mm or more, as well as those wider than 600 mm that are further worked, such as being galvanized, tinned, or otherwise coated. For instance, hot-rolled steel coils (HS 7208) or stainless steel flat-rolled products (HS 7219) would be classified under different headings. Products with a width less than 600 mm are also excluded and would typically fall under HS 720927.
What are common classification mistakes for HS 720926?
A common error is misinterpreting the precise thickness specifications, leading to classification in adjacent subheadings like 720925 (thickness 0.5 mm or more but not exceeding 1 mm) or 720927 (thickness less than 0.5 mm). Another mistake involves overlooking the "not further worked" requirement, classifying coated or plated products under this subheading instead of their respective coated categories. Adherence to General Rule of Interpretation (GRI) 1, which states classification is determined by the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 720926?
The correct procedure for classifying products under HS 720926 involves a thorough examination of the product's physical characteristics. Importers and customs brokers must verify the material is iron or non-alloy steel, that it has undergone cold rolling, and confirm its width is 600 mm or more. Crucially, the thickness must be precisely measured to fall between 1 mm and less than 3 mm, and the product must not be galvanized, plated, or otherwise coated. Consulting the official tariff schedule for the importing country is essential.
How is the duty calculated for products under HS 720926?
A shipment of 10,000 kg of cold-rolled, uncoated carbon steel sheets (HS 720926) declared at a customs value of $15,000 USD would attract a US duty of $1,500. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value: 10% × $15,000 USD = $1,500 USD.
Which trade agreements reduce duties for HS 720926?
Several free trade agreements may reduce the applicable duty rate for HS 720926, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The UK's Generalized System of Preferences (GSP) may offer preferential rates for certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a EUR.1 movement certificate for other applicable agreements, depending on the origin country and the specific trade pact.
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FAQ
What are the typical import duty rates for HS code 720926, specifically for "flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled, not clad, plated or coated, of a thickness exceeding 1 mm but less than 3 mm"?
The Most Favored Nation (MFN) duty rate for HS code 720926 is generally 0.00% ad valorem in many major trading economies. For instance, under the US Harmonized Tariff Schedule (USHTS), the general rate is Free. Similarly, the EU's TARIC system often shows a 0.00% duty for this classification. However, it is crucial to verify specific rates based on the country of origin and destination, as preferential rates under Free Trade Agreements (FTAs) or specific trade programs can apply. Always consult the official tariff database of the importing country (e.g., USITC for the US, EU TARIC for the EU, UK Trade Tariff for the UK) for the most accurate and up-to-date duty information.
How is the classification of HS 720926 determined? What are the key criteria for 'flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled, not clad, plated or coated, of a thickness exceeding 1 mm but less than 3 mm'?
The classification under HS code 720926 hinges on several precise criteria. Firstly, the material must be iron or non-alloy steel. Secondly, it must be 'flat-rolled,' meaning it has undergone a rolling process to achieve a uniform thickness. Thirdly, the width must be 600 mm or more. Fourthly, the rolling process must be 'cold-rolled,' which involves rolling at or near room temperature, resulting in a smoother finish and tighter tolerances compared to hot-rolled steel. Finally, and critically for this specific subheading, the thickness must be greater than 1 mm but less than 3 mm. The product must also not be clad, plated, or coated. Importers should ensure their product specifications precisely match all these conditions.
What documentation is typically required when importing goods classified under HS 720926?
Standard import documentation is generally required for goods classified under HS 720926. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to verify the country of manufacture, which is essential for determining applicable duty rates and trade agreement benefits. Depending on the importing country and the specific nature of the steel product (e.g., if it's subject to specific quality standards or import controls), additional certifications or permits might be necessary. It is advisable for importers and customs brokers to consult the customs authority of the importing country for a comprehensive list of required documents.
Can you provide an example of how import duty is calculated for HS 720926, considering a hypothetical duty rate?
Let's assume a hypothetical scenario where a specific trade agreement results in a duty rate of 0.4¢/kg plus a 20% ad valorem duty for HS 720926, and the importing country applies this rate. If an importer brings in 10,000 kilograms of steel flat-rolled products under this code, with a declared value of $15,000 USD:
- Calculate the specific duty: 10,000 kg * $0.004/kg = $40 USD.
- Calculate the ad valorem duty: $15,000 USD * 20% = $3,000 USD.
- Total duty = Specific duty + Ad valorem duty = $40 USD + $3,000 USD = $3,040 USD.
It is crucial to note that the duty rates provided in the sample are illustrative. Actual rates must be confirmed from official sources like the USITC, EU TARIC, or UK Trade Tariff, as the duty structure can be complex and vary significantly.
Which common trade agreements might offer preferential duty rates for HS code 720926?
Many trade agreements can impact the duty rates for HS code 720926. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico under the United States-Mexico-Canada Agreement (USMCA), which often provide duty-free access for qualifying goods. The European Union has numerous Economic Partnership Agreements (EPAs) and Association Agreements with countries worldwide that may reduce or eliminate duties. The United Kingdom also has a range of trade agreements post-Brexit. To determine eligibility for preferential treatment, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin. Consulting the specific text of the applicable trade agreement and the importing country's customs regulations is essential.