HS 730240 Fish-plates and sole plates
Quick Answer: Fish-plates and sole plates imported under HS 730240 enter the UK duty-free, the EU duty-free, and the US at a rate of Free or 2% ad valorem. This classification covers specifically designed metal components used to join railway or tramway rails together, or to secure them to sleepers (ties). Fish-plates are typically long, flat pieces of steel that bridge the gap between two rail ends, secured by bolts. Sole plates, also known as base plates, are placed beneath the rail to distribute the load and are often used with specific fastening systems. Importers should verify the specific duty rate applicable in the US based on the product's exact nature and origin. According to CustomTariffs data, these items are generally afforded favorable tariff treatment in major markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7302400000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7302400000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7302400000 | 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 730240 cover?
This subheading covers fish-plates and sole plates, which are essential components used in railway or tramway track construction. According to the World Customs Organization's Harmonized System Explanatory Notes for Heading 7302, these items are specifically designed for joining rails or providing a base for them. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies to steel plates that are either shaped to connect two rail ends (fish-plates) or designed to distribute the load of the rail onto the ballast or sleeper (sole plates).
What falls outside HS 730240?
The following products are excluded from HS 730240: general-purpose steel plates not specifically designed for railway track construction, such as flat sheets or coils of iron or steel. Also excluded are other railway track construction materials like rails themselves (classified under 7302.10), sleepers or ties (classified under 7302.20), and other parts of railway or tramway track construction of iron or steel not specifically identified as fish-plates or sole plates. For instance, simple steel bars or structural shapes not adapted for rail joining or support would not fall under this code.
What are common classification mistakes for HS 730240?
A common error is misclassifying general steel plates or other railway components under this subheading. For example, steel bars intended for other structural purposes, or even pre-fabricated rail sections that do not function as a joint or sole plate, might be incorrectly entered as 730240. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly 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 to avoid such mistakes.
How should importers classify products under HS 730240?
The correct procedure for classifying products under HS 730240 involves a thorough examination of the product's design, intended use, and material composition. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and review the specific definitions and Explanatory Notes for Heading 7302. Verifying that the item is indeed a steel fish-plate for joining rails or a steel sole plate for supporting rails is paramount. Obtaining detailed product specifications from the manufacturer is highly recommended.
How is the duty calculated for products under HS 730240?
A shipment of 100 steel fish-plates, each weighing 2.5 kg, for a total weight of 250 kg, and declared at a customs value of $1,000 USD, would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 0.5% ad valorem, applied to the declared customs value ($1,000 USD × 0.005 = $5.00), plus a specific duty of $0.01 per kilogram ($0.01/kg × 250 kg = $2.50). The total duty is $7.50. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HTS code 7302.40.0000.
Which trade agreements reduce duties for HS 730240?
Several free trade agreements may reduce the applicable duty rate for HS 730240, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, for goods originating from certain developing countries under the Generalized System of Preferences (GSP), preferential duty rates may apply, often requiring a GSP Form A. The specific preferential rate and documentation requirements can vary significantly by country and agreement.
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FAQ
What are the import duty rates for HS code 730240 (Fish-plates and sole plates)?
The import duty rates for HS code 730240 vary by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. In the European Union, under the TARIC system, the rate is 0.00%. The UK Trade Tariff also lists a rate of Free. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date duty rates, as these can be subject to change and may be influenced by trade agreements.
What specific criteria define 'fish-plates and sole plates' for HS classification under 730240?
HS code 730240 covers 'fish-plates and sole plates' specifically for railway or tramway track construction. Fish-plates (or joint bars) are metal pieces used to connect the ends of two rails. Sole plates (or tie plates) are metal plates placed between the rail and the tie (sleeper) to distribute the load and prevent wear. These items are typically made of iron or steel and are designed to withstand significant mechanical stress. Classification under this code requires that the goods are explicitly intended for use in railway or tramway track construction.
Are there any common trade agreements that offer preferential duty rates for HS code 730240?
Yes, trade agreements can significantly impact duty rates. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may qualify for preferential duty rates, often resulting in Free entry. For example, under the USMCA (United States-Mexico-Canada Agreement), qualifying goods may benefit from preferential treatment. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Always verify the specific provisions of applicable FTAs with the customs authorities of the importing country.
How is the import duty for HS code 730240 calculated, and can you provide an example?
The calculation of import duty depends on the specific duty rate applied by the importing country. If the duty is an ad valorem rate (a percentage of the value), it is calculated as: Duty = (Customs Value × Duty Rate). If it is a specific duty (a rate per unit of quantity), it is calculated as: Duty = (Quantity × Rate per Unit). For HS 730240, many countries have a Free (0.00%) duty rate. However, if a country applied a hypothetical 2% ad valorem duty, and the customs value of a shipment of fish-plates was $10,000, the duty would be calculated as: $10,000 × 2% = $200. It is essential to use the correct customs value, which typically includes the cost of the goods, insurance, and freight (CIF) up to the point of importation.
What documentation is typically required when importing goods classified under HS code 730240?
Standard import documentation for HS code 730240 generally includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; a bill of lading or air waybill; and a customs declaration. If preferential duty rates are being claimed under a Free Trade Agreement, a Certificate of Origin or other acceptable proof of origin documentation will be mandatory. Depending on the importing country's regulations, additional certifications or permits related to the materials used (e.g., specific steel standards) might be required. Consulting with a customs broker or the importing country's customs authority is recommended to ensure all specific requirements are met.