HS 722870 Angles, shapes and sections

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What products does HS 722870 cover?

This subheading covers angles, shapes, and sections of iron or non-alloy steel, which are not further worked than cold-formed or cold-finished. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these items are characterized by their specific cross-sectional profiles, such as L-shapes, T-shapes, U-shapes, and Z-shapes, produced through cold rolling or drawing processes. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to such structural steel products used in construction and manufacturing, provided they meet the criteria of being cold-formed or cold-finished and are not subjected to further significant working.

What falls outside HS 722870?

The following products are excluded from HS 722870: angles, shapes, and sections that have been hot-rolled, hot-finished, or further worked beyond cold-forming or cold-finishing, such as drilling, cutting to length, or welding. For instance, pre-fabricated steel beams for construction, which have undergone significant fabrication processes, would be classified elsewhere. Similarly, hollow structural sections (HSS) that are welded or seamless tubes and pipes, even if cold-finished, are generally classified under Chapter 73. The key distinction lies in the absence of further working beyond the cold-forming or cold-finishing stage.

What are common classification mistakes for HS 722870?

A common error is misclassifying hot-rolled angles, shapes, and sections under this subheading. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. If a product is hot-rolled, it falls under heading 7208 or 7216, not 7228. Another mistake involves classifying products that have undergone significant further working, such as being assembled into a larger structure, which would necessitate classification based on the nature of the finished article.

How should importers classify products under HS 722870?

The correct procedure for classifying products under HS 722870 involves a detailed examination of the product's manufacturing process and cross-sectional profile. Importers and customs brokers must verify if the angles, shapes, or sections are made of iron or non-alloy steel and have been exclusively cold-formed or cold-finished. Consulting the official tariff schedules, such as the USITC HTS or the EU TARIC, and reviewing the relevant Explanatory Notes from the WCO is crucial. A thorough understanding of the distinction between cold-finished and hot-finished products is paramount for accurate classification.

How is the duty calculated for products under HS 722870?

A shipment of 10,000 kg of cold-formed steel angle bars, declared at a customs value of $15,000 USD, would attract a US duty of $1,500 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($15,000 USD × 10% = $1,500 USD). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7228.70.0000, which specifies a 10% MFN rate for such articles.

Which trade agreements reduce duties for HS 722870?

Several free trade agreements may reduce the applicable duty rate for HS 722870, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods from Canada and Mexico. The UK Global Tariff may also offer preferential rates under agreements with various countries. For USMCA, a self-certified origin statement is typically required. For goods originating from certain developing countries under the Generalized System of Preferences (GSP), a GSP Form A may be necessary to claim preferential duty rates, often resulting in a 0% duty.

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