HS 730120 Angles, shapes and sections

Quick Answer: Angles, shapes, and sections of iron or non-alloy steel imported under HS 730120 enter the UK duty-free, the EU duty-free, and the US with a mix of duty rates, including free entry and a 28% ad valorem duty for certain items. This classification covers hot-rolled or cold-formed products with specific cross-sectional profiles, such as L-beams, T-beams, and U-channels, used in construction and manufacturing. Importers should consult specific national tariff schedules for precise duty application, as the US, for instance, has multiple subheadings within this code with varying rates. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7301200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7301200000 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
730120 — — —
7301205000 Free — ["kg"]
7301201000 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?

```html

What products does HS 730120 cover?

This subheading covers angles, shapes, and sections of iron or non-alloy steel, which are hot-rolled, hot-extruded, or cold-formed by rolling or other processes. According to the WCO Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, these are typically structural shapes with specific cross-sectional profiles, such as L-beams, I-beams, channels, and Z-sections, used primarily in construction and engineering. They are characterized by their open profiles, distinguishing them from solid bars or rods.

What falls outside HS 730120?

The following products are excluded from HS 730120: finished articles of iron or steel that have undergone further fabrication beyond simple shaping, such as welded structures or assembled components. Also excluded are hollow profiles (which fall under HS 7306), bars and rods (HS 7213-7215, 7217), and wire (HS 7217). For instance, pre-fabricated steel building components or steel pipes, even if formed from shaped sections, would be classified elsewhere based on their specific characteristics and end-use.

What are common classification mistakes for HS 730120?

A common error is misclassifying solid bars or rods as shapes and sections, or conversely, classifying hollow structural sections under this subheading. 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. Importers may also incorrectly classify fabricated steel products that have undergone significant processing beyond the scope of hot-rolling, hot-extrusion, or cold-forming into specific profiles.

How should importers classify products under HS 730120?

The correct procedure for classifying products under HS 730120 involves a thorough examination of the product's physical characteristics and manufacturing process. Importers and customs brokers must consult the official HS Nomenclature, relevant Explanatory Notes, and national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff). Key considerations include whether the product is made of iron or non-alloy steel, its cross-sectional shape (e.g., L, I, channel), and if it was produced by hot-rolling, hot-extrusion, or cold-forming into a specific profile.

How is the duty calculated for products under HS 730120?

A shipment of 10,000 kg of hot-rolled steel L-beams, declared at a customs value of $8,000 USD, would attract a US duty of $1,200 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value: 15% × $8,000 USD = $1,200 USD. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 7301.20.0000.

Which trade agreements reduce duties for HS 730120?

Several free trade agreements may reduce the applicable duty rate for HS 730120, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free entry for qualifying originating goods. Additionally, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates. Originating goods from Canada and Mexico under USMCA typically require a valid USMCA certification of origin. For CPTPP, specific origin criteria and documentation, such as a supplier's declaration or certificate of origin, are necessary.

```

Which HS Codes Are Related?

HS 722870 HS 721661 HS 722240 HS 721621 HS 730810 HS 721650

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 730120 (Angles, shapes and sections)?

Import duty rates for HS code 730120 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (USHTS), the general (MFN) duty rate is Free. In the European Union, as per the TARIC database, the rate is 0.00%. The UK Trade Tariff also lists a rate of Free. However, other countries may have different rates. For instance, some countries might apply rates as high as 28% depending on trade agreements and specific product origins. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.

What specific criteria define 'angles, shapes and sections' under HS code 730120?

HS code 730120 covers 'Angles, shapes and sections' made of iron or non-alloy steel that are hot-rolled, extruded, or cold-formed by rolling. This typically includes items with a cross-sectional profile that is not hollow, such as L-beams, T-beams, U-channels, and Z-sections. The key is that they are manufactured through specific rolling or extrusion processes and are intended for structural or construction purposes. They are not typically finished products like assembled structures.

What documentation is typically required for importing goods classified under HS 730120?

Standard import documentation for HS code 730120 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are being claimed under a trade agreement. For structural steel products, technical specifications or mill certificates might be requested by customs to verify material composition and compliance with standards.

How do trade agreements, such as USMCA or EU trade deals, affect the duty rates for HS code 730120?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS 730120 if the goods meet the rules of origin stipulated in the agreement. For example, under the United States-Mexico-Canada Agreement (USMCA), steel products may qualify for preferential treatment if they have undergone sufficient processing or meet specific regional value content requirements. Similarly, EU trade agreements with partner countries can lead to reduced duty rates. Importers must obtain a valid certificate of origin and ensure the goods comply with the specific rules of the relevant trade agreement to benefit from these lower rates.

How is the import duty calculated for HS code 730120 if a duty is applicable?

Import duty for HS code 730120 is typically calculated based on either an ad valorem rate (a percentage of the value of the goods) or a specific rate (a fixed amount per unit of weight or measure), or a combination of both. For example, if a country imposes a 5% ad valorem duty on angles, shapes, and sections, and you import goods valued at $10,000 USD, the duty would be calculated as: 5% of $10,000 = $500 USD. If a specific duty of $0.10 per kilogram applied, and you imported 5,000 kg, the duty would be 5,000 kg * $0.10/kg = $500 USD. Always confirm the exact duty calculation method and rate from the importing country's official tariff schedule.