HS 721631 U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more
Quick Answer: Steel U, I, or H sections, not further worked than hot-rolled, hot-drawn, or extruded, with a height of 80 mm or more, imported under HS 721631 enter the UK at 0.00%, the EU at 0.00%, and the US at 2% under the MFN rate. This classification specifically covers structural steel shapes like I-beams, H-beams, and U-channels that have undergone initial hot processing but have not been further manufactured. Importers should verify specific product dimensions and processing against the detailed tariff notes in each jurisdiction. CustomTariffs aggregates this data, highlighting the generally favorable duty treatment in the UK and EU for these goods.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7216311000 | 0.00 % | — | — |
| 7216319000 | 0.00 % | — | — |
| 7216310000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7216311000 | 0.00 % | — | — |
| 7216310000 | 0.00 % | — | — |
| 7216319000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7216310000 | 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 721631 cover?
This subheading covers U, I, or H sections of iron or non-alloy steel that have undergone only hot-rolling, hot-drawing, or extrusion processes and possess a height of 80 mm or more. According to the World Customs Organization (WCO) Harmonized System Nomenclature, these are structural shapes intended for construction and engineering applications. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system further define these as hot-finished steel beams and channels meeting the specified dimensional criteria, excluding any further working beyond these initial shaping processes.
What falls outside HS 721631?
The following products are excluded from HS 721631: steel sections that have been further worked beyond hot-rolling, hot-drawing, or extrusion, such as those that are cold-formed, cut to specific lengths, drilled, or welded. Also excluded are sections with a height of less than 80 mm, which would fall under different subheadings within HS 7216. For instance, smaller steel angles or channels used in lighter construction or manufacturing would be classified elsewhere, and finished products like steel frames or assembled structures are not covered by this specific subheading.
What are common classification mistakes for HS 721631?
A common error is misinterpreting "not further worked." Importers may incorrectly classify steel sections that have undergone minor finishing operations, such as deburring, straightening after hot-forming, or basic cutting to length, under this subheading. According to General Rule of Interpretation (GRI) 2(a) of the Harmonized System, an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the finished article. However, significant further working beyond the initial hot-forming processes would necessitate reclassification.
How should importers classify products under HS 721631?
The correct procedure for classifying products under HS 721631 involves a multi-step verification process. Importers and customs brokers must first confirm the material composition (iron or non-alloy steel) and the specific shape (U, I, or H section). Crucially, they must verify that the product's height is 80 mm or more and that the only processing undertaken is hot-rolling, hot-drawing, or extrusion. Reviewing technical specifications, mill certificates, and product descriptions against the official tariff nomenclature is essential for accurate classification.
How is the duty calculated for products under HS 721631?
A shipment of 10,000 kg of hot-rolled steel I-beams, each with a height of 100 mm, declared at a customs value of $8,000 USD, would attract a US duty of $240.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value ($8,000 USD × 0.03 = $240.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 721631. The weight is provided for context but the duty is value-based in this instance.
Which trade agreements reduce duties for HS 721631?
Several free trade agreements may reduce the applicable duty rate for HS 721631, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating steel products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or zero duties for eligible products from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country.
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FAQ
What are the typical import duty rates for HS code 721631 (U, I or H sections, hot-rolled/drawn/extruded, >= 80mm height)?
The Most Favored Nation (MFN) duty rate for HS code 721631 is generally 0.00% ad valorem in many major trading blocs like the United States (USITC Schedule 1, Chapter 72, Subheading 7216.31) and the European Union (EU TARIC, Chapter 72, Heading 7216, Subheading 72163100). The United Kingdom also lists a 0.00% duty rate under the UK Trade Tariff for this code. However, specific preferential rates under Free Trade Agreements (FTAs) or other trade programs may apply, potentially leading to different outcomes. Always verify the specific rate applicable to your country of origin and destination.
How is the classification of HS 721631 determined? What are the key criteria?
The classification under HS code 721631 hinges on several key criteria: 1. Product Type: The item must be a 'U', 'I', or 'H' section. These refer to specific structural shapes. 2. Working Process: The sections must be 'not further worked than hot-rolled, hot-drawn or extruded'. This means the primary shaping process is done at high temperatures or through extrusion, and no significant secondary working (like cutting to specific lengths, drilling, or welding) has occurred beyond what's inherent to these primary processes. 3. Dimensions: The height of the section must be 80 mm or more. This is a critical dimensional threshold. For example, an 'I' beam hot-rolled to a height of 90 mm would fall under this code, whereas one with a height of 70 mm would be classified elsewhere.
What documentation is typically required for importing goods under HS code 721631?
Standard documentation for importing goods under HS code 721631 includes a commercial invoice detailing the product description, quantity, unit price, and total value; a packing list; a bill of lading or air waybill for transport; and a certificate of origin. Depending on the importing country and any specific trade agreements, additional documentation may be required, such as a declaration of conformity or specific quality certifications. Customs brokers should always confirm the precise requirements with the destination country's customs authority.
Which common trade agreements might offer preferential duty rates for HS 721631?
Several trade agreements can impact duty rates for HS code 721631. For instance, goods originating from countries that are part of the European Union's network of FTAs (e.g., CETA with Canada, EPA with Japan) may benefit from reduced or zero duties. Similarly, goods traded under the United States-Mexico-Canada Agreement (USMCA) or other bilateral FTAs the US has with countries like Australia or Chile could qualify for preferential treatment. Importers should consult the specific trade agreement between the exporting and importing countries and ensure they meet all rules of origin requirements to claim preferential status.
How is the import duty for HS 721631 calculated if a duty rate other than 0% applies? Provide an example.
Import duty is typically calculated as a percentage of the item's customs value (ad valorem) or based on a per-unit basis (specific duty), or a combination. For HS 721631, if an ad valorem duty of 2.5% were applicable (hypothetically, as many rates are 0%), and the customs value of a shipment of hot-rolled 'I' sections was $10,000 USD, the duty calculation would be: Duty Amount = Customs Value × Duty Rate. In this example: Duty Amount = $10,000 USD × 2.5% = $250 USD. Importers and customs brokers must use the official customs value, which includes the cost of goods, insurance, and freight (CIF) up to the point of importation, and apply the correct duty rate as per the destination country's tariff schedule.