HS 721240 Painted, varnished or coated with plastics
Quick Answer: Flat-rolled products of iron or non-alloy steel, of a width not exceeding 600 mm, which are painted, varnished, or coated with plastics, enter the UK and EU duty-free under the Most Favored Nation (MFN) tariff. In the United States, these products face a range of duties, with some entering duty-free and others subject to rates such as 25% ad valorem or a combination of 0.4 cents per kilogram plus 20% ad valorem. This classification specifically applies to steel products that have undergone surface treatment with paint, varnish, or plastic coatings after the initial rolling process. Importers should verify the precise sub-classification and applicable rates based on the specific coating and dimensions of the steel. CustomTariffs aggregates this information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212408033 | 0.00 % | — | — |
| 7212408035 | 0.00 % | — | — |
| 7212408000 | 0.00 % | — | — |
| 7212408001 | 0.00 % | — | — |
| 7212408080 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212402000 | 0.00 % | — | — |
| 7212402019 | 0.00 % | — | — |
| 7212402093 | 0.00 % | — | — |
| 7212408000 | 0.00 % | — | — |
| 7212408012 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7212401000 | Free | — | ["kg"] |
| 7212405000 | Free | — | ["kg"] |
| 721240 | — | — | — |
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 721240 cover?
This subheading covers flat-rolled products of iron or non-alloy steel, of a width not exceeding 600 mm, which are painted, varnished, or coated with plastics. As per the Explanatory Notes to the Harmonized System (HS) Nomenclature, this category includes steel strip and sheets that have undergone surface treatment with paint, varnish, or a plastic layer for protection or aesthetic purposes. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the key distinguishing factor is the presence of these specific surface coatings applied after the rolling process.
What falls outside HS 721240?
The following products are excluded from HS 721240: flat-rolled products that are merely pickled, tinned, or zinc-coated, as these fall under different subheadings within heading 7212. Also excluded are products where the paint, varnish, or plastic coating is integral to the manufacturing process of another article, or where the coating is applied before the rolling process. For instance, pre-painted coils that are subsequently cut into shapes for specific applications might be classified based on the finished article, not solely on the pre-applied coating.
What are common classification mistakes for HS 721240?
A common error is misinterpreting the nature of the surface treatment. Importers may incorrectly classify products coated with other materials, such as enamels or lacquers that are not explicitly defined as paint or varnish, under this subheading. Additionally, confusion can arise with products that have undergone other surface treatments like galvanizing or cladding, which are classified elsewhere. Adherence to General Interpretative Rule 1 and 3(b) of the HTS, which prioritize the essential character of the good, is crucial to avoid misclassification.
How should importers classify products under HS 721240?
The correct procedure for classifying products under HS 721240 involves a multi-step process. Importers and customs brokers must first ascertain that the product is indeed flat-rolled iron or non-alloy steel, with a width not exceeding 600 mm. Subsequently, they must verify that the surface treatment consists of painting, varnishing, or coating with plastics. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the specific product descriptions and any relevant legal notes or Explanatory Notes is essential for accurate classification.
How is the duty calculated for products under HS 721240?
A 100-meter coil of pre-painted galvanized steel strip, measuring 0.5 mm thick and 100 mm wide, with a declared customs value of $250 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 HTS, the duty would be calculated as 2.5% of $250 USD, resulting in a duty amount of $6.25 USD. This calculation is based on the declared value of the goods, as per the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 721240?
Several free trade agreements may reduce the applicable duty rate for HS 721240, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for eligible products from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 721240 (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 721240 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 0.00%. However, other countries may have higher rates. For instance, the UK Trade Tariff shows a Common External Tariff (CET) rate of 0.00% for many origins, but specific trade agreements or origin rules can influence the final applicable duty. Always consult the specific tariff schedule of the importing country for the definitive rate.
How is the classification of 'painted, varnished or coated with plastics' determined under HS code 721240?
Classification under HS code 721240 requires that the flat-rolled product of iron or non-alloy steel (of a width less than 600 mm) has undergone a surface treatment of painting, varnishing, or coating with plastics. The coating must be applied to the surface and be the primary characteristic distinguishing it from uncoated products. For example, a steel strip that has been galvanized and then painted would likely fall under this code if the painting is a significant surface treatment. If the coating is purely for temporary protection during transit and easily removable, it might not meet the criteria. Refer to Explanatory Notes of the Harmonized System (WCO) for detailed guidance on surface treatments.
What documentation is typically required for importing goods classified under HS 721240?
Standard import documentation for HS code 721240 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required, especially if preferential duty rates are claimed under a Free Trade Agreement (FTA). Importers should also be prepared to provide technical specifications or product literature that confirms the nature of the coating (painted, varnished, or plastic-coated) if requested by customs authorities to verify classification.
How can trade agreements, such as USMCA or EU FTAs, impact the duty calculation for HS 721240?
Trade agreements can significantly reduce or eliminate duties on goods classified under HS 721240 if the goods meet the rules of origin stipulated in the agreement. For example, if steel products originating from a country that is part of a Free Trade Agreement with the importing nation (e.g., USMCA for imports into the US, or an EU FTA for imports into the EU) qualify, they might be eligible for a preferential duty rate, often 0.00%. To claim this benefit, importers must typically provide a valid Certificate of Origin and ensure the goods meet the specific origin criteria, which often involve substantial transformation within the FTA territory.
Can you provide a concrete example of how import duty is calculated for HS 721240?
Let's assume a hypothetical scenario where a shipment of painted steel strips (HS 721240) is imported into a country with a specific duty rate. Suppose the applicable duty rate is 2.5% ad valorem and a specific duty of $0.10 per kilogram. If the commercial invoice value of the shipment is $10,000 and the net weight is 5,000 kg:
- Ad Valorem Duty: $10,000 (value) × 2.5% (rate) = $250.00
- Specific Duty: 5,000 kg (weight) × $0.10/kg (rate) = $500.00
The total duty payable would be the higher of the two calculations, or the sum if the tariff specifies both apply (e.g., '2.5% ad valorem plus $0.10/kg'). In this example, if the tariff stated '2.5% ad valorem OR $0.10/kg', the importer would pay $500.00. If it stated '2.5% ad valorem AND $0.10/kg', the total duty would be $250.00 + $500.00 = $750.00. Always verify the exact duty calculation basis (ad valorem, specific, or compound) in the importing country's tariff.