HS 730820 Towers and lattice masts
Quick Answer: Towers and lattice masts imported under HS 730820 enter the UK duty-free, the EU duty-free, and the US at 45% ad valorem under the MFN rate. This classification covers prefabricated structures, typically made of iron or steel, designed for supporting or elevating equipment such as telecommunications antennas, power lines, or lighting. These are distinct from buildings or bridges. Importers should be aware of the significant duty differential for the US market. According to CustomTariffs data, while many major markets offer duty-free entry, the US imposes a substantial tariff, necessitating careful cost analysis for shipments destined for that country.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7308201000 | 0.00 % | — | — |
| 7308201090 | 0.00 % | — | — |
| 7308209000 | 0.00 % | — | — |
| 7308209090 | 0.00 % | — | — |
| 7308200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7308201000 | 0.00 % | — | — |
| 7308201090 | 0.00 % | — | — |
| 7308200000 | 0.00 % | — | — |
| 7308201011 | 0.00 % | — | — |
| 7308209000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7308200030 | — | — | ["kg"] |
| 7308200035 | — | — | ["kg"] |
| 7308200090 | — | — | ["kg"] |
| 73082000 | Free | — | — |
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?
What products does HS 730820 cover?
This subheading covers towers and lattice masts, specifically those constructed from iron or steel, designed for structural support and assembly. According to the World Customs Organization's 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 includes structures like electricity transmission towers, telecommunications towers, and wind turbine towers, provided they are presented in a disassembled state or as parts for assembly, and are primarily characterized by their lattice structure.
What falls outside HS 730820?
The following products are excluded from HS 730820: complete, assembled towers that are not primarily of lattice construction, such as solid-walled industrial chimneys or silos made of iron or steel. Also excluded are prefabricated buildings of heading 9406, even if they incorporate tower-like elements, and structural parts of buildings under heading 7308.90, which are not specifically designed as lattice towers or masts. For instance, individual steel beams or columns not forming part of a lattice structure would be classified elsewhere.
What are common classification mistakes for HS 730820?
A common error is misclassifying components of towers or masts separately when they should be classified as parts of towers under heading 7308. For example, individual steel angles or tubes that are clearly intended for the assembly of a lattice tower might be incorrectly classified under their respective material headings (e.g., 7216 for angles). According to General Rule of Interpretation (GRI) 2(a), an incomplete or unfinished article is classified as if it were the complete article if it has the essential character of the complete article, which applies to disassembled towers.
How should importers classify products under HS 730820?
The correct procedure for classifying products under HS 730820 involves a thorough examination of the product's design, material composition, and intended use. Importers and customs brokers must ascertain if the product is constructed from iron or steel and if its primary function is to serve as a tower or lattice mast. Consulting the official Explanatory Notes of the WCO, the specific definitions within the relevant national tariff schedule (e.g., USITC HTS, EU TARIC), and any provided technical specifications or assembly instructions is crucial for accurate classification.
How is the duty calculated for products under HS 730820?
A shipment of 10,000 kg of steel lattice tower sections, declared at a customs value of $25,000 USD, would attract a US duty of $1,750. This is calculated using the Most Favored Nation (MFN) duty rate of 7.00% ad valorem, applied to the declared customs value. The calculation is: 7.00% × $25,000 = $1,750. This rate is published in the USITC Harmonized Tariff Schedule for subheading 7308.20.0000.
Which trade agreements reduce duties for HS 730820?
Several free trade agreements may reduce the applicable duty rate for HS 730820, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A (depending on the origin country and agreement) is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 730820, 'Towers and lattice masts'?
Import duty rates for HS code 730820, 'Towers and lattice masts', can vary significantly by country. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. In the European Union, the TARIC system often shows a 0.00% duty rate for goods originating from countries with a Free Trade Agreement. However, rates can be higher for goods from other sources. For instance, the UK Trade Tariff lists a general rate of 4.5% ad valorem for goods not originating from preferential trade partners. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your goods' origin.
What specific criteria determine if a steel structure falls under HS code 730820 for 'Towers and lattice masts'?
HS code 730820 covers structures of iron or steel, specifically designed as towers and lattice masts. Key classification criteria include the item's construction (typically assembled from interconnected bars or plates forming a lattice structure) and its intended use as a support for overhead lines, telecommunications equipment, wind turbines, or for observation purposes. Simple steel beams or frameworks not specifically designed or constructed as a tower or mast would generally be classified elsewhere, such as under HS 7308.90 ('Other structures of iron or steel'). The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing these structures.
What documentation is typically required for importing 'Towers and lattice masts' under HS code 730820?
When importing goods classified under HS code 730820, standard customs documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list itemizing the contents of each package; and a bill of lading or air waybill for transportation. Depending on the importing country and the origin of the goods, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Some countries may also require specific technical documentation or compliance certificates related to the structural integrity or safety standards of the towers and lattice masts.
How do trade agreements, such as USMCA or EU Free Trade Agreements, impact the duty rates for HS code 730820?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 730820 if the goods meet the rules of origin stipulated in the agreement. For example, if towers and lattice masts manufactured in a USMCA (United States-Mexico-Canada Agreement) member country qualify under the agreement's rules of origin, they may be eligible for duty-free entry into the United States, Canada, or Mexico. Similarly, goods originating from countries with Free Trade Agreements with the European Union often benefit from reduced or zero duty rates under the TARIC system. Importers must obtain a valid Certificate of Origin and ensure their goods comply with the specific rules of origin for the relevant trade agreement to claim these benefits.
How is the import duty calculated for HS code 730820 if a duty rate applies?
The calculation of import duty for HS code 730820 depends on the duty rate structure applied by the importing country. If an ad valorem duty rate applies (a percentage of the value), the duty is calculated as: Duty = (Customs Value of Goods) × (Ad Valorem Duty Rate). For example, if towers valued at $10,000 USD are imported into a country with a 4.5% ad valorem duty rate, the duty would be $10,000 × 0.045 = $450 USD. If a specific duty rate (per unit of weight or quantity) applies, the calculation would be: Duty = (Quantity of Goods) × (Specific Duty Rate per Unit). It is crucial to confirm whether the duty is based on value, weight, or a combination, and to use the correct customs valuation method as per the importing country's regulations.