HS 721049 Other

```html

What products does HS 721049 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, of a width exceeding 600 mm, clad, plated, or coated with plastics, with a plastic thickness of 0.5 mm or more, not further worked than cold-rolled (cold-reduced) or by any process other than hot-rolling, and not in coils. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category specifically includes items where the plastic coating is the predominant feature by thickness and provides significant functional properties beyond mere protection.

What falls outside HS 721049?

The following products are excluded from HS 721049: flat-rolled products of iron or non-alloy steel that are not clad, plated, or coated with plastics, or where the plastic coating is less than 0.5 mm thick. Also excluded are products that have undergone further working beyond cold-rolling or processes other than hot-rolling, or those supplied in coils. For instance, steel sheets with a thin paint or polymer coating for decorative purposes, or those with a plastic layer applied after significant fabrication, would typically be classified elsewhere, such as under heading 7210 or other relevant headings based on the primary material and processing.

What are common classification mistakes for HS 721049?

A common error is misinterpreting the "0.5 mm or more" plastic thickness requirement, leading to the classification of products with thinner plastic coatings under this subheading. Additionally, confusion arises regarding the "not further worked than cold-rolled (cold-reduced) or by any process other than hot-rolling" criterion, as well as the exclusion of products "in coils." 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 to avoid these mistakes.

How should importers classify products under HS 721049?

The correct procedure for classifying products under HS 721049 involves a detailed examination of the product's composition and processing. Importers and customs brokers must verify that the flat-rolled product is of iron or non-alloy steel, has a width exceeding 600 mm, is clad, plated, or coated with plastics, and that the plastic layer's thickness is 0.5 mm or greater. Crucially, the product must not be in coils and should only have undergone cold-rolling or processes other than hot-rolling, ensuring it meets all stipulated criteria before assigning this code.

How is the duty calculated for products under HS 721049?

A specific example: a 100 square meter sheet of steel, coated with plastic of 0.7 mm thickness, weighing 500 kg, and declared at a customs value of $1,000 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for a similar product under HTSUS 7210.49.00, the duty would be $25.00 USD (2.5% × $1,000 USD). This calculation is based on the declared value and the MFN rate found in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 721049?

Several free trade agreements may reduce the applicable duty rate for HS 721049, including the United States-Mexico-Canada Agreement (USMCA), which can offer preferential rates or "Free" where applicable, benefiting origin countries like Mexico and Canada. For European Union trade, the EU-UK Trade and Cooperation Agreement may provide preferential rates. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences, depending on the specific agreement and jurisdiction.

```