HS 721621 L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm

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What products does HS 721621 cover?

This subheading covers angles, shapes, and sections of iron or non-alloy steel that are in an "L" or "T" configuration. Crucially, these items must not have undergone any further working beyond hot-rolling, hot-drawing, or extrusion processes. The defining characteristic for classification under this specific subheading is that the height of these L or T sections must be less than 80 mm. This is in line with the World Customs Organization's Harmonized System Nomenclature and the specific definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.

What falls outside HS 721621?

The following products are excluded from HS 721621: L or T sections that have been further worked, such as by cutting to length, drilling, punching, or bending, unless these operations are considered incidental to the primary hot-rolling, hot-drawing, or extrusion processes. Additionally, any L or T sections with a height of 80 mm or more are classified under different subheadings within heading 7216. For instance, angles, shapes, and sections that have been galvanized, painted, or otherwise coated are typically classified elsewhere, often in heading 7210 or 7212, depending on their form and coating.

What are common classification mistakes for HS 721621?

A common error is misinterpreting the "not further worked" provision. Importers may mistakenly classify items that have undergone significant secondary processing, such as welding or assembly into more complex structures, under this subheading. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the heading and any relative section or chapter notes. If an item has been significantly altered beyond the specified hot-rolling, hot-drawing, or extrusion, it will likely fall under a more specific or different heading, such as those for fabricated structural parts.

How should importers classify products under HS 721621?

The correct procedure for classifying products under HS 721621 involves a multi-step verification process. First, confirm that the product is indeed an L or T section made of iron or non-alloy steel. Second, verify that the manufacturing process was limited to hot-rolling, hot-drawing, or extrusion. Third, meticulously measure the height of the section to ensure it is less than 80 mm. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the explanatory notes for heading 7216 is crucial for accurate classification.

How is the duty calculated for products under HS 721621?

A shipment of 10,000 kg of hot-rolled L-shaped steel sections, each with a height of 50 mm, declared at a customs value of $8,000 USD, would attract a US duty of $400. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($8,000 USD × 0.05 = $400). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for subheading 7216.21.0000.

Which trade agreements reduce duties for HS 721621?

Several free trade agreements may reduce the applicable duty rate for HS 721621, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may benefit from a duty rate of Free. Top originating countries that benefit from such preferential rates include Canada and Mexico. To claim this preference, a valid USMCA certification of origin is required, typically a self-certified origin statement provided by the exporter. For goods originating in the European Union and imported into the UK, the UK-EU Trade and Cooperation Agreement may also offer preferential rates, often Free, requiring an EUR.1 movement certificate or a supplier declaration.

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