HS 721210 Plated or coated with tin
Quick Answer: Steel flat-rolled products plated or coated with tin, imported under HS 721210, enter the UK and EU duty-free, while entering the US at 6% ad valorem under the MFN rate. This classification specifically covers flat-rolled steel products that have undergone a process of being plated or coated with tin. This includes items commonly known as tinplate. Importers should verify specific product dimensions and further processing, as these can sometimes lead to different tariff classifications. According to CustomTariffs data, while the primary rates are low in major markets, careful attention to the precise description of the goods is crucial for accurate customs declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212100000 | — | — | — |
| 7212101000 | 0.00 % | — | — |
| 7212109000 | 0.00 % | — | — |
| 7212109011 | 0.00 % | — | — |
| 7212109019 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212100000 | 0.00 % | — | — |
| 7212109000 | 0.00 % | — | — |
| 7212109019 | 0.00 % | — | — |
| 7212101000 | 0.00 % | — | — |
| 7212109011 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212100000 | 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 721210 cover?
This subheading covers flat-rolled products of iron or non-alloy steel, of a width not exceeding 600 mm, which have been plated or coated with tin. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like tinplate, commonly used for food and beverage cans. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide further detail, specifying that the coating must be primarily tin, applied through methods such as hot-dipping or electroplating, and that the base material is iron or non-alloy steel meeting specific chemical compositions.
What falls outside HS 721210?
The following products are excluded from HS 721210: flat-rolled products of iron or non-alloy steel coated with other metals, such as zinc (classified under 721230), aluminum, or chromium. Also excluded are stainless steel or alloy steel products, regardless of their coating, and tinplate that has undergone further significant processing beyond the coating, such as painting or lacquering, which might place them in other headings. Products with a width exceeding 600 mm are also not covered by this subheading.
What are common classification mistakes for HS 721210?
A common error is misinterpreting the primary coating material. If the coating is a composite of tin and other metals, and tin is not the predominant element by weight, it may be classified elsewhere. Another mistake involves confusing tinplate with other coated flat-rolled products. For instance, galvanized steel (coated with zinc) is classified under 721230. Adherence to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System is crucial to ensure correct classification based on the essential character of the product.
How should importers classify products under HS 721210?
The correct procedure for classifying products under HS 721210 involves a multi-step process. Importers and customs brokers must first identify the base material (iron or non-alloy steel), confirm its width does not exceed 600 mm, and verify that the primary coating is tin. Reviewing product specifications, manufacturer declarations, and consulting official tariff databases like the USITC HTS or EU TARIC are essential. If uncertainty remains, seeking a binding ruling from customs authorities is recommended.
How is the duty calculated for products under HS 721210?
A 10-tonne shipment of tinplate, declared at a customs value of $25,000 USD, would attract a US duty of $1,250 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($25,000 USD × 0.05 = $1,250 USD). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 721210.00.00.
Which trade agreements reduce duties for HS 721210?
Several free trade agreements may reduce the applicable duty rate for HS 721210. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating tinplate from Canada or Mexico can be imported duty-free. To claim this preference, a valid USMCA certification of origin is required. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for originating goods from member countries like Japan or Australia, often requiring a certificate of origin.
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FAQ
What are the typical import duty rates for HS code 721210 (Iron or non-alloy steel, flat-rolled products, plated or coated with tin)?
The duty rates for HS code 721210 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. However, preferential rates under trade agreements like the USMCA may also apply. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date duty information. The USITC website (usitc.gov) is a primary resource for US tariff data.
How is the duty for HS 721210 calculated, and can you provide an example?
The duty calculation for HS 721210 typically involves an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of quantity), or a combination thereof. For instance, if a shipment of tin-plated steel strip (classified under 721210) has a customs value of $10,000 and the applicable duty rate is 0.00% ad valorem, the calculated duty would be $10,000 \times 0.00% = $0.00. If, hypothetically, a specific duty of $5 per metric ton applied and the shipment weighed 2 metric tons, the duty would be 2 metric tons \times $5/metric ton = $10. Always verify the exact duty basis (ad valorem, specific, or compound) from the official tariff schedule.
What documentation is typically required for importing goods under HS code 721210?
Importing goods classified under HS 721210 generally requires standard international trade documentation. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed. Depending on the importing country's regulations and the specific nature of the tin-plated steel, additional certifications or permits related to material composition, quality standards, or environmental compliance might be necessary. Consulting the customs authority of the importing country is recommended.
Are there specific classification criteria that distinguish HS 721210 from other flat-rolled steel products?
Yes, the primary classification criterion for HS 721210 is that the flat-rolled product of iron or non-alloy steel must be plated or coated with tin. This distinguishes it from uncoated flat-rolled steel (e.g., HS 7208, 7209, 7211), or those coated with other materials like zinc (galvanized, e.g., HS 7210 or 721230), aluminum, or paint. The material of the base steel (iron or non-alloy steel) and the form (flat-rolled products like sheets, plates, or strips) are also key components of the classification.
Which major trade agreements might offer preferential duty rates for HS code 721210?
The applicability of preferential duty rates for HS code 721210 depends on the specific trade relationship between the exporting and importing countries. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) could potentially offer preferential rates for goods originating from Canada or Mexico, provided they meet the rules of origin. Similarly, other free trade agreements (e.g., EU trade agreements with third countries, UK trade agreements) may provide reduced or zero duty rates. Importers must verify the rules of origin and the specific tariff benefits available under relevant trade agreements through official sources like the EU TARIC database for Europe or the UK Trade Tariff for the UK.