HS 721114 Other, of a thickness of 4,75 mm or more

```html

What products does HS 721114 cover?

This subheading covers flat-rolled products of iron or non-alloy steel, not further worked than cold-rolled (cold-reduced), of a thickness of 4.75 mm or more, and not in coils. 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 plating or coating, which would place them in different headings. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, focusing on the material's dimensions and the absence of additional working beyond cold reduction.

What falls outside HS 721114?

The following products are excluded from HS 721114: flat-rolled products of iron or non-alloy steel that are hot-rolled, even if they are subsequently cold-reduced to a thickness of 4.75 mm or more; products that are clad, plated, or coated, such as galvanized or tinned steel; and products that have undergone further working, like cutting to shape or perforating. For instance, stainless steel flat-rolled products fall under heading 7219, and tools or parts of tools made from such steel are classified elsewhere, typically in Chapter 82.

What are common classification mistakes for HS 721114?

A common error is misinterpreting the "thickness of 4.75 mm or more" criterion, especially when dealing with products that might be close to this threshold. Another frequent mistake involves overlooking the "not further worked than cold-rolled" requirement, leading to the misclassification of coated or plated steel products, which should be classified under headings that account for such treatments. 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 721114?

The correct procedure for classifying products under HS 721114 involves a multi-step process. Importers and customs brokers must first ascertain that the product is flat-rolled iron or non-alloy steel. Next, they must verify that the product has been cold-rolled and is not further worked. Crucially, the thickness must be measured and confirmed to be 4.75 mm or more. Finally, it must be confirmed that the product is not in coils and is not clad, plated, or coated, ensuring it meets all criteria of heading 7211 and subheading 721114.

How is the duty calculated for products under HS 721114?

A shipment of 10,000 kg of cold-rolled steel sheets, each measuring 5 mm in thickness and declared at a customs value of $15,000 USD, would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, specifically for subheading 7211.14.0000.

Which trade agreements reduce duties for HS 721114?

Several free trade agreements may reduce the applicable duty rate for HS 721114, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for originating goods. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted) or existing preferential arrangements could offer reduced rates. Documentation required to claim preference under USMCA typically includes a self-certified origin statement, while other agreements may necessitate a EUR.1 movement certificate or a GSP Form A, depending on the origin country and the specific agreement.

```