HS 720928 Of a thickness of less than 0,5 mm

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What products does HS 720928 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated, or coated, and with a thickness of less than 0.5 mm. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes products that have undergone further processing beyond cold rolling, such as surface treatments or coatings. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed specifications that align with this definition, emphasizing the critical dimension of thickness.

What falls outside HS 720928?

The following products are excluded from HS 720928: flat-rolled products with a thickness of 0.5 mm or more, even if they are otherwise cold-rolled and of iron or non-alloy steel. Also excluded are clad, plated, or coated products, such as galvanized or tin-plated steel sheets, which are classified under different headings. Furthermore, products with a width less than 600 mm, or those that are hot-rolled, will not fall under this specific subheading, regardless of their thickness.

What are common classification mistakes for HS 720928?

A common error is misinterpreting the thickness requirement, leading to the classification of products thicker than 0.5 mm under this subheading. Another mistake involves overlooking surface treatments or coatings; if a product is plated, painted, or otherwise coated, it must be classified according to the specific rules for coated products, often found in later headings of Chapter 72. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.

How should importers classify products under HS 720928?

The correct procedure for classifying products under HS 720928 involves a thorough examination of the product's physical characteristics. Importers and customs brokers must verify that the material is indeed iron or non-alloy steel, that it has been cold-rolled, that its width is 600 mm or more, and critically, that its thickness is strictly less than 0.5 mm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the relevant Explanatory Notes from the WCO is essential for accurate determination.

How is the duty calculated for products under HS 720928?

A 100-kilogram shipment of cold-rolled steel sheets, measuring 0.4 mm in thickness and declared at a customs value of $500 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem, applied to the declared customs value ($500 USD × 0.015 = $7.50), and an additional specific duty of $0.075 per kilogram ($0.075/kg × 100 kg = $7.50), totaling $15.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 720928?

Several free trade agreements may reduce the applicable duty rate for HS 720928, including the United States-Mexico-Canada Agreement (USMCA), where originating goods from Canada and Mexico may be eligible for a duty rate of Free. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement or a certificate of origin is typically required, depending on the specific agreement and jurisdiction.

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