HS 730459 Other
Quick Answer: Tubes and pipes of iron or steel, seamless, of circular cross-section, not of cast iron or of forged iron, imported under HS 730459 enter the UK at 0.00%, the EU at 0.00%, and the US with a significant range of rates, including Free and 35% ad valorem. This "Other" category within HS 730459 specifically covers seamless tubes and pipes of circular cross-section made from iron or steel, excluding those made from cast or forged iron, that do not fit into more specific subheadings. Importers should be aware of the varying duty rates across major markets, necessitating careful verification of the specific product's characteristics against the detailed tariff schedules of the importing country. According to CustomTariffs data, understanding these nuances is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7304598900 | 0.00 % | — | — |
| 7304598230 | 0.00 % | — | — |
| 7304598299 | 0.00 % | — | — |
| 7304598320 | 0.00 % | — | — |
| 7304590000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7304590000 | 0.00 % | — | — |
| 7304598200 | 0.00 % | — | — |
| 7304598299 | 0.00 % | — | — |
| 7304598320 | 0.00 % | — | — |
| 7304598900 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 730459 | — | — | — |
| 73045920 | Free | — | — |
| 7304592045 | — | — | ["kg"] |
| 7304592060 | — | — | ["kg"] |
| 7304592080 | — | — | ["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 730459 cover?
This subheading covers other seamless tubes and pipes of iron or non-alloy steel, which are not made of circular cross-section. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a wide array of tubular products that do not fit into more specific classifications within heading 7304. For instance, the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this code applies to non-circular seamless tubes and pipes of iron or non-alloy steel, provided they meet the material and manufacturing criteria of the heading.
What falls outside HS 730459?
The following products are excluded from HS 730459: seamless tubes and pipes of iron or non-alloy steel that have a circular cross-section, as these are classified under HS 730439. Additionally, welded tubes and pipes, regardless of their cross-section, are classified under heading 7306. Products made from alloy steel or stainless steel are also excluded and would fall under different headings within Chapter 73. For example, square or rectangular seamless steel pipes intended for structural purposes might be confused but are correctly classified here if they meet the seamless and material requirements.
What are common classification mistakes for HS 730459?
A common error is misinterpreting the "seamless" requirement, leading to the classification of welded tubes and pipes under this subheading, when they should be classified under HS 7306. Another frequent mistake involves confusing iron or non-alloy steel with alloy steel or stainless steel, which have distinct classifications. Furthermore, failing to correctly identify the cross-sectional shape can lead to misclassification; circular cross-section seamless tubes and pipes, for example, belong to HS 730439, not 730459, as per General Rule of Interpretation 1.
How should importers classify products under HS 730459?
The correct procedure for classifying products under HS 730459 involves a systematic approach. Importers and customs brokers must first determine if the product is a tube or pipe made of iron or non-alloy steel. Next, they must verify that it is manufactured seamlessly. Crucially, the cross-section must be non-circular. Consulting the official tariff schedule, such as the USITC HTS or the UK Trade Tariff, and referencing explanatory notes from the WCO is essential to confirm the correct classification and avoid errors.
How is the duty calculated for products under HS 730459?
A shipment of 500 kilograms of rectangular seamless steel pipes, 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% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5% × $2,500 USD = $125.00 USD. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 730459?
Several free trade agreements may reduce the applicable duty rate for HS 730459, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada and Mexico. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this product) could also offer preferential rates, potentially Free. To claim these preferences, a self-certified origin statement or a specific certificate of origin, depending on the agreement and jurisdiction, is typically required.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for goods classified under HS code 7304.59?
HS code 7304.59 covers 'Other tubes and pipes of circular cross-section, of iron or non-alloy steel, seamless, of stainless steel', specifically for 'Other' types not elsewhere specified within the broader category. Duty rates vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is Free. However, other countries may apply higher rates. For instance, the European Union's TARIC system might show different rates depending on origin and specific product characteristics, and the UK Trade Tariff also lists specific rates. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate.
How is the import duty for HS 7304.59 calculated, and can you provide an example?
The calculation method depends on whether the duty is ad valorem (a percentage of the value) or specific (a fixed amount per unit of quantity). For HS 7304.59, if an ad valorem rate applies, the duty is calculated as: (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if a shipment of stainless steel pipes valued at $10,000 is imported into a country with a 5% ad valorem duty rate, the duty would be $10,000 × 0.05 = $500. If a specific duty applies, it would be (Quantity of Goods) × (Specific Duty Rate per Unit). Always verify the applicable duty basis (ad valorem, specific, or a combination) with the destination country's customs authority.
What documentation is typically required for importing goods under HS code 7304.59?
Standard documentation for importing goods under HS 7304.59 generally includes a commercial invoice detailing the description, quantity, value, and origin of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin. Depending on the importing country and the specific nature of the stainless steel pipes, additional certifications or declarations regarding material composition, compliance with standards (e.g., ASTM, EN), or country of origin might be necessary. Importers should consult the customs regulations of the destination country and their customs broker for a comprehensive list.
Are there preferential duty rates available for HS 7304.59 under trade agreements?
Yes, preferential duty rates for HS 7304.59 can be available under various Free Trade Agreements (FTAs) or other preferential trade schemes. For example, if the goods originate in a country that has an FTA with the importing country (e.g., USMCA for imports into the US from Canada or Mexico, or agreements the EU has with third countries), a reduced or zero duty rate may apply. To claim preferential treatment, importers typically need to provide a valid Certificate of Origin or proof of origin as stipulated by the specific trade agreement. It is essential to verify the origin of the goods and the eligibility criteria of the relevant trade agreement.
What distinguishes classification under HS 7304.59 from other related HS codes for steel pipes?
HS code 7304.59 falls under Chapter 73, which covers articles of iron or steel. Specifically, heading 7304 pertains to 'Tubes, pipes and hollow profiles, seamless, of iron or non-alloy steel'. Subheading 7304.5 covers 'Other tubes and pipes of circular cross-section, of stainless steel'. The '.59' code is for 'Other' within this category, meaning it applies to seamless, circular stainless steel tubes and pipes that do not meet the criteria for more specific subheadings within 7304.5 (if any exist in the tariff schedule). Key distinguishing factors include material (stainless steel), cross-section (circular), construction (seamless), and whether it fits a more specific description elsewhere in the tariff. Incorrect classification can lead to penalties and delays.