HS 721661 Angles, shapes and sections, not further worked than cold-formed or cold-finished
Quick Answer: Angles, shapes, and sections, not further worked than cold-formed or cold-finished, imported under HS 721661 enter the UK at 0.00%, the EU at 0.00%, and the US at a rate of Free under the MFN rate, with a potential 20% duty rate also noted. This classification covers steel or alloy steel products that have undergone cold forming or cold finishing processes, such as cold-rolled angles, channels, and beams, without further mechanical or chemical treatment. Importers should verify specific product dimensions and material composition against the detailed tariff schedules of the destination country. According to CustomTariffs data, the majority of major trading blocs offer duty-free entry for these goods, simplifying trade for many participants.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7216610000 | — | — | — |
| 7216611000 | 0.00 % | — | — |
| 7216619000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7216610000 | 0.00 % | — | — |
| 7216619000 | 0.00 % | — | — |
| 7216611000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7216610000 | 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 to Classify This HS Code?
What products does HS 721661 cover?
This subheading covers angles, shapes, and sections made from iron or non-alloy steel, which have undergone cold-forming or cold-finishing processes but have not been further worked beyond these operations. According to the World Customs Organization (WCO) Harmonized System Nomenclature, "cold-formed" refers to shaping at ambient temperature, while "cold-finished" implies processes like cold drawing, cold rolling, or cold straightening to achieve precise dimensions and surface finishes. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that these items retain their basic shape and are not assembled or significantly altered.
What falls outside HS 721661?
The following products are excluded from HS 721661: angles, shapes, and sections that have been further worked, such as by welding, drilling, cutting to specific lengths beyond standard finishing, or coating (unless the coating is a basic protective measure inherent to the cold-finishing process). For instance, a cold-formed angle iron that has been drilled with mounting holes would typically be classified under a more advanced heading. Similarly, hot-rolled or otherwise hot-finished sections, even if subsequently straightened, do not fall within this subheading.
What are common classification mistakes for HS 721661?
A common error is misinterpreting "not further worked than cold-formed or cold-finished." Importers may mistakenly classify items that have undergone additional fabrication steps, such as being cut to precise lengths for specific construction projects or having holes punched for assembly, under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If an item has undergone further working beyond the specified cold-forming or finishing, it likely belongs to a different, more specific heading.
How should importers classify products under HS 721661?
The correct procedure for classifying products under HS 721661 involves a thorough examination of the product's manufacturing process and its final state. Importers and customs brokers must verify that the angles, shapes, or sections are indeed made from iron or non-alloy steel and have only been subjected to cold-forming or cold-finishing. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and cross-referencing with the WCO Explanatory Notes is crucial to ensure accurate classification.
How is the duty calculated for products under HS 721661?
A shipment of 10,000 kilograms of cold-formed steel angle bars, 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. The calculation is: 3.0% × $15,000 USD = $450.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 7216.61.0000 for goods not originating from countries with preferential trade agreements.
Which trade agreements reduce duties for HS 721661?
Several free trade agreements may reduce the applicable duty rate for HS 721661, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim preference under USMCA, a valid Certificate of Origin is typically required. For GSP, a Form A (Certificate of Origin) is generally needed, though specific documentation requirements can vary by importing jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 721661 (Angles, shapes and sections, not further worked than cold-formed or cold-finished)?
Duty rates for HS code 721661 vary significantly by importing country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) rate is 0.00%. However, preferential rates under Free Trade Agreements (FTAs) may apply. In the European Union, under the TARIC system, the rate can also be 0.00% for most origins, but specific trade agreements or anti-dumping measures might introduce duties. The UK Trade Tariff also shows a 0.00% duty for many origins. Always consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates.
How is HS code 721661 defined, and what are the key classification criteria?
HS code 721661 covers angles, shapes, and sections made from iron or non-alloy steel, which have undergone cold-forming or cold-finishing processes. 'Cold-formed' refers to shaping the material at or near room temperature, typically through processes like cold rolling, drawing, or bending. 'Cold-finished' implies further processing after initial shaping to improve surface finish, dimensional accuracy, or mechanical properties, without further working beyond these finishing operations. Crucially, the goods must not be further worked than these cold-forming or cold-finishing steps; for instance, welding, drilling, or cutting to specific lengths beyond what's inherent in the cold-finishing process would typically lead to classification under a different HS code (e.g., Chapter 72, Heading 7308).
What documentation is typically required for importing goods classified under HS code 721661?
Standard import documentation for goods under HS code 721661 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill for transport; and a certificate of origin to claim preferential duty rates if applicable. Depending on the importing country and the specific nature of the steel product (e.g., if it's subject to quality standards or specific regulations), additional documentation such as a mill test certificate or compliance declarations might be requested by customs authorities.
How are import duties calculated for HS code 721661, and can you provide an example?
Import duties for HS code 721661 are typically calculated based on an ad valorem rate (a percentage of the declared customs value) or a specific rate (per unit of weight or measure), or a combination of both. For example, if a shipment of cold-formed steel angles under HS 721661 has a declared customs value of $10,000 USD and the applicable duty rate is 3.5% ad valorem, the duty calculation would be: $10,000 (Customs Value) × 0.035 (Duty Rate) = $350 USD. If there were a specific duty component, for instance, $0.05 per kilogram, and the shipment weighed 2,000 kg, that would add an additional $100 USD (2,000 kg × $0.05/kg) to the total duty owed.
Which common trade agreements might affect the duty rates for HS code 721661?
Several trade agreements can significantly reduce or eliminate duties for HS code 721661. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may provide preferential treatment for goods originating from Canada or Mexico. For imports into the European Union, agreements like the EFTA (European Free Trade Association) convention or association agreements with various countries can offer reduced rates. The UK benefits from numerous continuity trade agreements post-Brexit, which may apply to goods originating from partner countries. Importers should always verify the specific rules of origin and preferential duty rates applicable under relevant FTAs for the exporting country and destination country.