HS 721921 Not further worked than hot-rolled, not in coils
Quick Answer: Stainless steel flat-rolled products, not further worked than hot-rolled and not in coils, imported under HS 721921 enter the UK at 0.00%, the EU at 0.00%, and the US at 29% under the MFN rate. This classification specifically covers stainless steel in sheets or plates that have undergone hot rolling but have not been further processed or coiled. Importers should be aware of the significant duty differential for this product when entering the United States compared to the UK and EU. CustomTariffs aggregates this data, highlighting the importance of verifying specific tariff rates for each destination market to ensure accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7219211000 | 0.00 % | — | — |
| 7219210000 | — | — | — |
| 7219219000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7219210000 | 0.00 % | — | — |
| 7219219000 | 0.00 % | — | — |
| 7219211000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7219210005 | — | — | ["kg"] |
| 7219210040 | — | — | ["kg"] |
| 72192100 | Free | — | — |
| 7219210020 | — | — | ["kg"] |
| 7219210060 | — | — | ["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 721921 cover?
This subheading covers flat-rolled products of stainless steel, not further worked than hot-rolled, and not in coils. According to the World Customs Organization's Harmonized System Nomenclature, this includes sheets, plates, and strips of stainless steel that have undergone hot-rolling but have not been processed into coils. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these products are characterized by their dimensions and the absence of further working beyond the initial hot-rolling process and their form factor.
What falls outside HS 721921?
The following products are excluded from HS 721921: stainless steel flat-rolled products that are further worked beyond hot-rolling, such as cold-rolled products, plated or coated products, or those that have undergone surface treatments like polishing or pickling. Products in coil form, even if only hot-rolled, are classified under a different subheading. For instance, stainless steel sheets that have been cut to specific shapes or dimensions for particular applications, or those with a polished surface finish, would not fall under this classification.
What are common classification mistakes for HS 721921?
A common error is misinterpreting "not in coils" or overlooking the "not further worked than hot-rolled" criterion. For example, mistaking cold-rolled stainless steel sheets for hot-rolled ones, or classifying products that have undergone minor surface treatments as not further worked, can lead to incorrect classification. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 721921?
The correct procedure for classifying products under HS 721921 involves carefully examining the product's manufacturing process and physical characteristics. Importers and customs brokers must verify that the stainless steel is indeed flat-rolled, has only been hot-rolled, and is not presented in coil form. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the specific definitions and explanatory notes for heading 7219 and subheading 721921 is essential for accurate classification.
How is the duty calculated for products under HS 721921?
A shipment of 10,000 kilograms of hot-rolled stainless steel plate (not in coils) declared at a customs value of $30,000 USD would attract a US duty of $1,500. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value: 5.0% × $30,000 USD = $1,500. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HTS code 7219.21.0000.
Which trade agreements reduce duties for HS 721921?
Several free trade agreements may reduce the applicable duty rate for HS 721921, 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 certain developing countries, the Generalized System of Preferences (GSP) may offer preferential rates. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for stainless steel flat-rolled products, not further worked than hot-rolled and not in coils, classified under HS 721921?
The Most Favored Nation (MFN) duty rate for HS 721921 is generally 0.00% in the United States (USITC). In the European Union, the TARIC system shows a 0.00% duty rate. The UK Trade Tariff also lists a 0.00% duty rate. However, specific preferential rates under Free Trade Agreements (FTAs) or other trade programs may apply, potentially leading to different effective duty rates. Always consult the specific tariff schedule for the importing country and the origin of the goods.
How is the classification of stainless steel under HS 721921 determined? What are the key criteria?
HS code 721921 specifically covers flat-rolled products of stainless steel that are 'not further worked than hot-rolled, not in coils.' Key classification criteria include: 1. Material: The product must be stainless steel, typically defined by a minimum chromium content of 10.5% by mass. 2. Form: It must be flat-rolled products (e.g., plates, sheets, strips). 3. Processing: It must be 'not further worked than hot-rolled.' This means the rolling process occurred at high temperatures. Further working like cold-rolling, polishing, or coating would place it in a different subheading. 4. Coil Status: The product must not be in coils. Products that are hot-rolled and then wound into coils fall under HS 721922.
What documentation is typically required for importing goods classified under HS 721921?
Standard import documentation for HS 721921 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 to claim preferential duty rates if applicable. For steel products, a mill test certificate (MTC) is often required by customs authorities to verify the material composition (e.g., stainless steel grade, chromium content) and compliance with specifications. Importers should also be aware of any specific import licensing or pre-approval requirements in the destination country.
Can you provide an example of how import duty is calculated for HS 721921, assuming a hypothetical scenario?
Let's assume an import into a country with a 2.9% ad valorem duty rate (hypothetical, as 721921 often has 0% duties in major markets). If an importer brings 10,000 kilograms of stainless steel plate (HS 721921) valued at $50,000 USD, the duty calculation would be: Duty = Value × Duty Rate. In this case, Duty = $50,000 USD × 2.9% = $1,450 USD. If the duty were based on a specific rate (e.g., $0.10 per kg), the calculation would be: Duty = Quantity × Specific Rate = 10,000 kg × $0.10/kg = $1,000 USD. Always verify the applicable duty basis (ad valorem, specific, or compound) and the exact rate from the importing country's official tariff schedule.
Which common trade agreements might offer preferential duty rates for stainless steel products classified under HS 721921?
Many trade agreements can impact duty rates for HS 721921. For imports into the United States, the USMCA (United States-Mexico-Canada Agreement) may offer preferential treatment for goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with countries like Japan, South Korea, or Canada can provide reduced or zero duty rates for goods originating from those partner countries. Similarly, the UK has numerous FTAs post-Brexit. To claim preferential rates, importers must ensure the goods meet the rules of origin stipulated in the relevant trade agreement and possess the required proof of origin, such as a certificate of origin.