HS 721640 L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more

Quick Answer: L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more, enter the UK duty-free, the EU duty-free, and the US duty-free under the MFN rate. This HS code specifically covers structural steel shapes, commonly known as L-beams and T-beams, that have undergone primary hot working processes and measure at least 80 millimeters in height. These are typically used in construction and heavy engineering. Importers should verify specific product dimensions and working processes against the detailed tariff descriptions in each jurisdiction. CustomTariffs aggregates this duty information for compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7216400000 — — —
7216401000 0.00 % — —
7216409000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7216400000 0.00 % — —
7216409000 0.00 % — —
7216401000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
72164000 Free — —
7216400050 — — ["kg"]
7216400010 — — ["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 to Classify This HS Code?

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What products does HS 721640 cover?

This subheading covers L or T sections of iron or non-alloy steel that have undergone only hot-rolling, hot-drawing, or extrusion processes. Crucially, these sections must have a height of 80 mm or more. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is for structural shapes. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the key defining characteristics are the specific cross-sectional shape (L or T), the processing method (hot-rolled, hot-drawn, or extruded), and the minimum height of 80 mm.

What falls outside HS 721640?

The following products are excluded from HS 721640: L or T sections that are less than 80 mm in height, as these would fall under a different subheading. Also excluded are sections that have undergone further working beyond hot-rolling, hot-drawing, or extrusion, such as cutting to length, drilling, punching, or galvanizing, which would typically be classified under heading 7216 or other relevant headings depending on the nature of the further working. For instance, painted or coated sections are generally classified elsewhere.

What are common classification mistakes for HS 721640?

A common error is misinterpreting the "not further worked" clause. Importers may incorrectly classify L or T sections that have undergone additional treatments like painting, galvanizing, or cutting to specific dimensions under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes. If a product has undergone further working, it needs to be assessed against subsequent headings or subheadings that account for such treatments.

How should importers classify products under HS 721640?

The correct procedure for classifying products under HS 721640 involves a systematic verification of several criteria. Importers and customs brokers must first confirm the material is iron or non-alloy steel. Second, they must verify the cross-sectional shape is either an 'L' or 'T'. Third, they must ascertain that the only processing applied is hot-rolling, hot-drawing, or extrusion. Finally, and critically, they must measure the height of the section to ensure it is 80 mm or more, referencing official tariff schedules for precise definitions.

How is the duty calculated for products under HS 721640?

A 10-meter length of hot-rolled L-shaped steel beam, weighing 500 kg and declared at a customs value of $750 USD, would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared customs value: 3.0% × $750 USD = $22.50. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7216.40.0000.

Which trade agreements reduce duties for HS 721640?

Several free trade agreements may reduce the applicable duty rate for HS 721640, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable) or existing preferential arrangements could offer reduced rates. Documentation required typically includes a USMCA Certificate of Origin or a UK Origin Declaration, depending on the specific agreement and originating country.

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Which HS Codes Are Related?

HS 721621 HS 721610 HS 721631 HS 721650 HS 721622 HS 721661

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 721640 (L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more)?

The Most Favored Nation (MFN) duty rate for HS code 721640 is generally 0.00% ad valorem in many major economies, including the United States (USITC) and the European Union (EU TARIC). However, specific preferential rates under Free Trade Agreements (FTAs) or other trade programs may apply, potentially leading to duty-free entry. Always verify the applicable duty rate based on the country of origin and the specific trade agreement in force at the time of import. For example, under the USMCA, qualifying goods may enter duty-free.

What specific criteria define goods under HS code 721640?

HS code 72140 covers L or T shaped sections of iron or non-alloy steel. Crucially, these sections must not have undergone any further working beyond hot-rolling, hot-drawing, or hot-extrusion. Additionally, the height of the 'L' or 'T' section must be 80 mm or more. Sections that are cold-formed, painted, coated, or otherwise processed beyond the specified hot working methods would be classified elsewhere.

How is the import duty for HS code 72140 calculated, and can you provide an example?

The duty for HS code 72140 is typically calculated on an ad valorem basis (a percentage of the declared customs value of the goods). For instance, if the MFN duty rate is 0.00% and the declared value of a shipment of L sections is $10,000 USD, the duty would be $10,000 USD * 0.00% = $0.00 USD. If a specific country applied a 2% ad valorem duty, the calculation would be $10,000 USD * 2.00% = $200.00 USD. Always confirm the exact duty rate and valuation rules for the importing country.

What documentation is typically required for importing goods classified under HS code 72140?

Standard import documentation for HS code 72140 generally 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 claiming preferential duty rates under an FTA, a specific declaration or certificate of origin compliant with the agreement's requirements (e.g., USMCA Certificate of Origin) will be necessary. Importers should also be prepared to provide technical specifications or mill certificates to substantiate the classification and working methods.

Which common trade agreements might offer preferential duty rates for HS code 72140?

Several trade agreements could potentially provide preferential duty rates for goods under HS code 72140. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) may offer duty-free entry for qualifying originating goods. Similarly, the European Union's network of FTAs with various countries, and the UK's Global Tariff which incorporates preferences from its own trade agreements, may provide reduced or zero duty rates. It is essential to consult the specific text of the relevant trade agreement and ensure the goods meet the rules of origin to claim these benefits.