HS 721230 Otherwise plated or coated with zinc
Quick Answer: Flat-rolled products of iron or non-alloy steel, of a width not exceeding 600 mm, otherwise plated or coated with zinc, enter the UK duty-free, the EU duty-free, and the US at rates ranging from free to 25% ad valorem. This classification specifically covers steel products that have undergone a process of being coated with zinc, beyond simple galvanization, and are typically used in construction, automotive, and manufacturing sectors. Importers should verify the specific subheadings within each jurisdiction as duty rates can vary based on product dimensions and further processing. CustomTariffs aggregates this information to assist with compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212300000 | 0.00 % | — | — |
| 7212300020 | 0.00 % | — | — |
| 7212300030 | 0.00 % | — | — |
| 7212300080 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212300000 | 0.00 % | — | — |
| 7212300020 | 0.00 % | — | — |
| 7212300080 | 0.00 % | — | — |
| 7212300030 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 72123010 | Free | — | — |
| 7212301090 | — | — | ["kg"] |
| 7212305000 | Free | — | ["kg"] |
| 721230 | — | — | — |
| 7212301030 | — | — | ["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 721230 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 zinc. According to the World Customs Organization's Harmonized System Nomenclature, this includes materials that have undergone galvanization or other zinc coating processes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically steel sheets, strips, or plates where the primary coating is zinc, applied through methods like hot-dip or electro-galvanizing, and are not further worked beyond this coating.
What falls outside HS 721230?
The following products are excluded from HS 721230: flat-rolled products of iron or non-alloy steel coated with materials other than zinc, such as tin (classified under 721210), chromium, nickel, or paint. Also excluded are products plated or coated with zinc that have undergone further significant working, such as shaping into specific profiles or manufacturing into finished articles. For example, galvanized steel wire mesh (classified under Chapter 73) or pre-painted galvanized steel sheets (often classified under 721240) would not fall under this subheading.
What are common classification mistakes for HS 721230?
A common error is misinterpreting the primary coating. If a steel product is coated with both zinc and another material, such as paint or plastic, and the zinc is not the predominant or sole coating, it may be classified elsewhere. For instance, a steel sheet with a zinc coating that is then extensively painted might fall under 721240. Importers must carefully consider the composition and order of coatings, adhering to General Interpretative Rule 3(c) of the Harmonized System, which often dictates classification by the material giving the essential character.
How should importers classify products under HS 721230?
The correct procedure for classifying products under HS 721230 involves a multi-step process. First, confirm that the product is flat-rolled iron or non-alloy steel with a width not exceeding 600 mm. Second, verify that the sole or primary coating applied is zinc. Consult official tariff schedules like the USITC HTS or the EU TARIC for specific definitions and any additional notes. If unsure, obtaining a binding ruling from customs authorities or consulting with a licensed customs broker is advisable, especially for novel coating processes or composite materials.
How is the duty calculated for products under HS 721230?
A shipment of 10,000 kg of hot-dip galvanized steel sheet, declared at a customs value of $15,000 USD, would attract a US duty of $450.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value: 3.0% × $15,000 USD = $450.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 721230.00.00.
Which trade agreements reduce duties for HS 721230?
Several free trade agreements may reduce the applicable duty rate for HS 721230, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for originating goods from certain developing countries, requiring a GSP Form A. The EU-UK Trade and Cooperation Agreement also allows for Free entry for originating goods, necessitating an EUR.1 movement certificate or origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 721230, 'Iron or non-alloy steel, flat-rolled products, of a width of less than 600 mm, otherwise plated or coated with zinc'?
The duty rates for HS code 721230 vary significantly by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. However, preferential rates may apply under trade agreements. The European Union's TARIC system and the UK's Trade Tariff also list specific rates, which can be Free or subject to duties depending on the origin and specific product details. Always consult the relevant national tariff schedule for the most accurate and up-to-date information.
How is HS code 721230, 'Otherwise plated or coated with zinc', specifically classified? What are the key criteria?
Classification under HS code 721230 requires that the flat-rolled product is made of iron or non-alloy steel, has a width of less than 600 mm, and is plated or coated with zinc. The term 'otherwise plated or coated with zinc' typically refers to processes other than galvanizing, such as electro-galvanizing or hot-dip zinc coating. The thickness of the steel, the type of zinc coating, and whether it has further treatments (like passivation or oiling) are crucial factors. Refer to the Explanatory Notes of the Harmonized System (WCO) and national customs rulings for detailed guidance on distinguishing this code from similar ones.
What documentation is typically required when importing goods classified under HS code 721230?
Standard import documentation for HS code 721230 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a certificate of origin is often required, especially if preferential duty rates are being claimed under a trade agreement. Depending on the importing country and the specific nature of the zinc coating, additional documentation such as a material composition certificate or a quality control report might be requested by customs authorities to verify compliance with classification and material standards.
Which common trade agreements might offer preferential duty rates for HS code 721230?
Several trade agreements can impact duty rates for HS code 721230. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may provide preferential treatment for goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with partner countries can also reduce or eliminate duties for goods entering the EU. Similarly, the UK has its own set of FTAs post-Brexit. Importers must verify the rules of origin for the specific trade agreement and the exporting country to determine eligibility for preferential rates.
How is the import duty calculated for HS code 721230 if a duty rate applies? Provide an example.
Import duty calculation for HS code 721230 typically involves either an ad valorem rate (a percentage of the value) or a specific rate (per unit of weight or measure), or a combination. For instance, let's assume a hypothetical scenario where a country imposes a 5% ad valorem duty on imports of this HS code. If an importer brings in 10,000 kilograms of steel strip classified under 721230, and the declared customs value is $2.50 per kilogram, the total value of the shipment would be 10,000 kg * $2.50/kg = $25,000. The calculated duty would then be 5% of $25,000, which equals $1,250. This amount is the duty payable. Always confirm the applicable duty calculation method and rate with the importing country's customs authority.