HS 721070 Painted, varnished or coated with plastics
Quick Answer: Flat-rolled products of iron or non-alloy steel, of a width not exceeding 600 mm, painted, varnished or coated with plastics, enter the UK and EU duty-free, while the US imposes a rate of 0.4¢/kg + 20% on certain items. This classification specifically covers steel or non-alloy steel sheets and coils that have undergone surface treatment with paint, varnish, or plastic coatings. Importers should be aware of potential specific subheadings within these jurisdictions that may carry different rates or require additional documentation. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7210700000 | — | — | — |
| 7210701000 | 0.00 % | — | — |
| 7210701015 | 0.00 % | — | — |
| 7210701019 | 0.00 % | — | — |
| 7210708000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7210701000 | 0.00 % | — | — |
| 7210701019 | 0.00 % | — | — |
| 7210708000 | 0.00 % | — | — |
| 7210708020 | 0.00 % | — | — |
| 7210708025 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 721070 | — | — | — |
| 7210706030 | — | — | ["kg"] |
| 7210706090 | — | — | ["kg"] |
| 7210703000 | Free | — | ["kg"] |
| 72107060 | Free | — | — |
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 721070 cover?
This subheading covers flat-rolled products of iron or non-alloy steel, of a width exceeding 600 mm, which have been painted, varnished, or coated with plastics. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically applies to steel products that have undergone surface treatment with these materials for protection or aesthetic purposes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these coatings must be applied after the rolling process and before any further working, with the primary characteristic being the presence of paint, varnish, or plastic layers.
What falls outside HS 721070?
The following products are excluded from HS 721070: flat-rolled steel products that are merely pickled, galvanized, or otherwise coated with other metals, such as zinc or tin, without the application of paint, varnish, or plastics. Additionally, steel that has undergone these surface treatments before being cut to width or shape, or products where the paint, varnish, or plastic coating is incidental to another process, are not classified here. For instance, steel coils coated with a thin protective oil or those with a primer coat that is not intended as a final finish would typically fall under different subheadings within Chapter 72.
What are common classification mistakes for HS 721070?
A common error is misclassifying steel products that have been coated with materials other than paint, varnish, or plastics, such as those galvanized with zinc or tinned. Another mistake involves confusing the order of operations; if the coating is applied after significant further working, it may not meet the criteria for this subheading. Importers might also incorrectly classify products with very thin or temporary protective coatings as painted or varnished, failing to adhere to the specific definitions provided by the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the terms of the heading and any relevant section or chapter notes.
How should importers classify products under HS 721070?
The correct procedure for classifying products under HS 721070 involves a thorough examination of the product's composition and surface treatment. Importers and customs brokers must first confirm that the base material is flat-rolled iron or non-alloy steel exceeding 600 mm in width. Subsequently, they must verify that the surface has been painted, varnished, or coated with plastics. Reviewing technical data sheets, supplier declarations, and consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 721070?
A 100-meter coil of pre-painted galvanized steel sheet, measuring 1200 mm in width and 0.5 mm in thickness, with a declared customs value of $500 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 2.5% ad valorem for this specific product under the USITC Harmonized Tariff Schedule (HTS 7210.70.0000), the duty would be $12.50 USD (2.5% × $500 USD). This calculation is based on the declared value of the imported goods, as per the standard ad valorem duty calculation method.
Which trade agreements reduce duties for HS 721070?
Several free trade agreements may reduce the applicable duty rate for HS 721070, 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 preferential rate, a self-certified origin statement is typically required. Additionally, depending on the origin country, certain developing nations may benefit from the Generalized System of Preferences (GSP), which could offer reduced or zero duty rates, often requiring a GSP Form A. The specific documentation and eligibility criteria vary by agreement and importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 721070 (Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, 'painted, varnished or coated with plastics')?
Import duty rates for HS code 721070 vary by importing country and trade agreements. For example, under the US Most Favored Nation (MFN) tariff, the rate is 0.00%. However, preferential rates under Free Trade Agreements (FTAs) may apply. It is crucial to consult the specific tariff schedule of the destination country, such as the US Harmonized Tariff Schedule (USHTS) or the EU TARIC database, for the most accurate and current rates applicable to your shipment. Always verify if any specific trade agreements grant duty-free or reduced-duty access.
How is the duty calculated for HS code 721070 if a specific duty rate applies, such as 0.4¢/kg + 20%?
If a compound duty rate like '0.4¢/kg + 20% ad valorem' applies, the total duty is the sum of a specific duty (per unit of weight) and an ad valorem duty (based on value). For instance, if you import 1,000 kg of goods valued at $5,000, with a conversion rate of 1 USD = 100¢, the calculation would be: (1,000 kg * 0.4¢/kg) + (20% * $5,000). This equals 400¢ + $1,000, which converts to $4.00 + $1,000 = $1,004.00. The specific rate (0.4¢/kg) is applied to the weight, and the ad valorem rate (20%) is applied to the customs value of the goods. Always confirm the exact currency and unit of measure for specific duties.
What are the classification criteria for goods under HS code 721070?
To be classified under HS code 721070, the product must meet the general requirements of Chapter 72 of the Harmonized System, specifically relating to flat-rolled products of iron or non-alloy steel. Key criteria include: 1. Material: Must be iron or non-alloy steel. 2. Form: Must be flat-rolled products (e.g., sheets, plates, strips). 3. Width: The width must be less than 600 mm. 4. Surface treatment: The product must be 'painted, varnished or coated with plastics'. The coating must be applied to the surface of the flat-rolled steel. The nature and thickness of the coating are important considerations for accurate classification.
What documentation is typically required for importing goods classified under HS code 721070?
Standard import documentation for HS code 721070 generally includes a commercial invoice detailing the goods, quantity, unit price, and total value; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the nature of the coating, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates under trade agreements, or specific declarations regarding the composition or safety of the coating material. Importers should consult the customs authority of the destination country for a comprehensive list.
How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 721070?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 721070 if the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), originating goods may benefit from preferential tariff treatment, potentially resulting in a 0.00% duty rate. Similarly, agreements between the EU and third countries can offer reduced or free entry. To claim these benefits, importers must possess a valid certificate of origin and ensure the goods meet all origin criteria, including any specific requirements related to the materials used or manufacturing processes.