HS 721934 Of a thickness of 0,5 mm or more but not exceeding 1 mm

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What products does HS 721934 cover?

This subheading covers flat-rolled products of stainless steel, not further worked than cold-rolled (cold-reduced), with a thickness of 0.5 mm or more but not exceeding 1 mm. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically excludes products that have undergone further processing beyond cold-rolling. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically supplied in coils or rectangular/square shapes, suitable for various industrial applications where specific thickness tolerances are critical.

What falls outside HS 721934?

The following products are excluded from HS 721934: stainless steel flat-rolled products with a thickness less than 0.5 mm or greater than 1 mm, as these fall under different subheadings within HS 7219. Also excluded are products that have been further worked, such as by surface treatment (e.g., polishing, coating) beyond what is inherent in the cold-rolling process, or those that have been cut into shapes other than rectangular or square. For instance, stainless steel sheets with a thickness of 0.4 mm would be classified under HS 721933, while those exceeding 1 mm would fall under HS 721935.

What are common classification mistakes for HS 721934?

A common error is misinterpreting the "thickness" requirement, leading to the incorrect classification of products. For example, mistaking the overall thickness of a coated product for the base metal thickness can result in misclassification. Additionally, failing to consider whether the product has undergone any further working beyond cold-rolling, as stipulated by General Rule of Interpretation (GRI) 1, can lead to errors. Products that are already fabricated into specific articles or components, even if made from stainless steel of the correct thickness, would not be classified here.

How should importers classify products under HS 721934?

The correct procedure for classifying products under HS 721934 involves a meticulous examination of the product's physical characteristics, specifically its material composition and dimensions. Importers and customs brokers must verify that the product is flat-rolled stainless steel, cold-rolled, and precisely measure its thickness to confirm it falls within the 0.5 mm to 1 mm range. 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 for accurate classification.

How is the duty calculated for products under HS 721934?

A coil of stainless steel flat-rolled product, specifically of grade 304, measuring 0.8 mm in thickness, weighing 1,000 kg, and declared at a customs value of $3,500 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value ($3,500 USD × 0.05 = $175.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 7219349000.

Which trade agreements reduce duties for HS 721934?

Several free trade agreements may reduce the applicable duty rate for HS 721934, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for goods from member countries like Japan. To claim these preferences, importers typically require a self-certified origin statement or a specific certificate of origin, depending on the agreement and the importing country's regulations.

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