HS 730439 Other

Quick Answer: Steel tubes and pipes imported under HS 730439 enter the UK and EU duty-free, while the US imposes a 25% ad valorem duty on certain types. This "Other" category under HS 730439 encompasses seamless tubes and pipes of circular cross-section, made of iron or non-alloy steel, that are not specifically classified elsewhere within the 7304.39 subheadings. Importers should carefully review the specific US subheadings to determine applicability, as the "Free" rate in the US applies to a narrower range of products within this code. CustomTariffs aggregates this data, highlighting the significant duty differential for US imports.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7304390000
7304395000 0.00 %
7304398200 0.00 %
7304398230 0.00 %
7304398299 0.00 %

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7304390000 0.00 %
7304395030 0.00 %
7304398200 0.00 %
7304398299 0.00 %
7304398320 0.00 %

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
73043900 Free
7304390004 ["kg"]
7304390016 ["kg"]
7304390024 ["kg"]
7304390002 ["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

US$193.9M
ImportsExports

How to Classify This HS Code?

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What products does HS 730439 cover?

This subheading covers other seamless tubes and pipes of iron or steel, not of circular cross-section. 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's TARIC database, this category is for hollow profiles where the cross-section is not round, such as square, rectangular, or oval. These are typically manufactured through processes like cold drawing or cold rolling, resulting in precise dimensions and good surface finish, and are often used in construction, furniture, and specialized industrial applications.

What falls outside HS 730439?

The following products are excluded from HS 730439: seamless tubes and pipes of iron or steel that have a circular cross-section (classified under 7304.31), welded tubes and pipes (classified under 7306), and tubes and pipes of other materials like aluminum or plastics. Additionally, products that are further worked beyond simple shaping, such as those with threaded ends or fitted with couplings, may be classified elsewhere depending on the nature of the further processing, as per General Interpretative Rule 2(a) of the Harmonized System.

What are common classification mistakes for HS 730439?

A common error is misinterpreting the "seamless" requirement, leading to the classification of welded tubes and pipes under this subheading. Another mistake involves confusing the cross-sectional shape; tubes with a circular cross-section, even if seamless, should be classified under HS 7304.31. Importers may also incorrectly classify hollow bars or solid profiles as tubes or pipes, failing to adhere to the specific definitions provided in the Harmonized System Explanatory Notes and national tariff schedules.

How should importers classify products under HS 730439?

The correct procedure for classifying products under HS 730439 involves a multi-step process. First, determine if the product is a tube or pipe made of iron or steel. Second, confirm it is manufactured seamlessly. Third, verify that its cross-section is not circular, but rather square, rectangular, oval, or another non-circular shape. Finally, consult the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, to confirm the specific subheading and any applicable notes or exclusions.

How is the duty calculated for products under HS 730439?

A shipment of 1,000 kilograms of rectangular, seamless steel tubing for construction, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 7304.39.0000.

Which trade agreements reduce duties for HS 730439?

Several free trade agreements may reduce the applicable duty rate for HS 730439, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada and Mexico. Additionally, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries. To claim preference under USMCA, a valid Certificate of Origin or a self-certified origin statement is typically required. For GSP, a Form A is generally needed.

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FAQ

What are the typical import duty rates for HS code 730439 in major markets like the US, EU, and UK?

HS code 730439, covering 'Other tubes and pipes of circular cross-section, of iron or steel, not of cast iron or of forged iron', has varying duty rates. In the United States, the Most Favored Nation (MFN) duty rate is often 0.00% ad valorem. The EU's TARIC system may also show preferential rates, frequently 0.00% for many trading partners under specific agreements, though standard rates can apply. The UK Trade Tariff typically lists a 0.00% duty rate for goods originating from countries with which the UK has a Free Trade Agreement, but standard rates can be higher. Always verify the specific rate applicable to the country of origin and destination at the time of import.

How is the duty for HS code 730439 calculated if a duty rate is applied?

The duty calculation for HS code 730439 depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit). For example, if a shipment of steel tubes classified under 7304.39.00.00 (US tariff schedule) with a declared customs value of $10,000 USD and a specific duty rate of 25% ad valorem, the duty would be calculated as: $10,000 (Value) × 0.25 (Duty Rate) = $2,500 USD. If a specific duty were applied, such as $5 per kilogram, the calculation would be: 500 kg (Net Weight) × $5/kg = $2,500 USD. Always confirm the applicable duty basis (ad valorem or specific) and rate from the relevant customs authority's tariff schedule.

What specific criteria distinguish goods classified under HS 730439 from other similar steel tubes and pipes?

HS code 730439 is a residual category for 'Other' tubes and pipes of circular cross-section, made of iron or steel (excluding cast iron or forged iron), that do not meet the specific criteria of preceding subheadings within 7304. This typically means they are not seamless, not made of stainless steel, not alloy steel, and not of the specific types covered by 7304.10 through 7304.31. Key classification factors include: material composition (iron/steel, not stainless or alloy steel), manufacturing process (e.g., welded, cold-formed), cross-sectional shape (circular), and whether they are hollow or not. Importers must carefully review the Explanatory Notes to the Harmonized System and the specific national tariff language to ensure correct classification.

What documentation is typically required for importing goods under HS code 730439?

Standard import documentation for HS code 730439 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and destination, and any applicable trade agreements or specific regulations, additional documents may be required. These could include a certificate of origin to claim preferential duty rates, inspection certificates, or material test reports to verify compliance with technical standards. It is crucial to consult the customs regulations of the importing country and any specific requirements for steel products.

How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 730439?

Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 730439. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying steel tubes and pipes may benefit from preferential duty rates, often 0.00% ad valorem, provided they meet the rules of origin. Similarly, the European Union has numerous Free Trade Agreements (FTAs) with third countries that can grant preferential treatment. To claim these benefits, importers must typically provide a valid Certificate of Origin issued by the exporter or producer, demonstrating that the goods meet the specific rules of origin stipulated in the relevant trade agreement. Always verify the origin of the goods and the specific provisions of the applicable trade agreement.