HS 731021 Of a capacity of less than 50 l
Quick Answer: Containers of iron or steel of a capacity of less than 50 liters imported under HS 7310.21 enter the EU at 2.70% ad valorem, the US duty-free under the MFN rate, and the UK at 0.00% ad valorem. This classification specifically applies to metal containers, such as cans, drums, and boxes, designed to hold less than 50 liters. Importers should note the significant duty rate disparity between the US and the EU. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7310210000 | — | — | — |
| 7310211100 | 0.00 % | — | — |
| 7310219100 | 0.00 % | — | — |
| 7310211900 | 0.00 % | — | — |
| 7310219900 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7310211100 | 2.70 % | — | — |
| 7310219100 | 2.70 % | — | — |
| 7310210000 | 2.70 % | — | — |
| 7310211900 | 2.70 % | — | — |
| 7310219900 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 73102100 | Free | — | — |
| 7310210070 | — | — | ["No."] |
| 7310210025 | — | — | ["No."] |
| 7310210075 | — | — | ["No."] |
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 731021 cover?
This subheading covers containers of iron or steel, of a capacity of less than 50 liters, specifically designed for the packing, transport, or storage of goods. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items such as small metal cans, tins, and drums that do not exceed the 50-liter volume threshold. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further clarify that these are typically empty containers, often used for food, paint, chemicals, or other commodities, and their primary function is containment.
What falls outside HS 731021?
The following products are excluded from HS 731021: containers with a capacity of 50 liters or more, which are classified under HS 731010. Additionally, articles of iron or steel that are not primarily designed as containers, such as tools, machinery parts, or decorative items, are classified elsewhere. For instance, a metal toolbox, even if under 50 liters, would not fall under this heading as its primary function is not containment for transport or storage in the same manner as a shipping drum.
What are common classification mistakes for HS 731021?
A common error is misinterpreting the capacity limit of 50 liters, leading to the incorrect classification of larger drums under this subheading or smaller containers under the 50-liter-or-more category. Another mistake involves classifying containers that are not of iron or steel, or those that are fitted with permanent machinery or equipment, which would necessitate classification under different headings based on General Rule of Interpretation (GRI) 1 and GRI 3. For example, a metal container with an integrated pump might be classified as machinery.
How should importers classify products under HS 731021?
The correct procedure for classifying products under HS 731021 involves a thorough examination of the product's material, construction, and intended use, with a specific focus on its volumetric capacity. Importers and customs brokers must accurately determine the container's volume in liters and confirm it is less than 50 liters. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO is crucial for accurate classification.
How is the duty calculated for products under HS 731021?
A 10-liter steel paint can, declared at a customs value of $50 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS code 7310.21.0000 (containers of iron or steel, of a capacity of less than 50 l, other). The calculation is: $50 (declared value) × 0.035 (duty rate) = $1.75. *Correction: The example provided was for ad valorem duty. If the product was a specific type of container with a per-unit duty, the calculation would differ. For a hypothetical specific duty, if the rate was $0.35 per liter, the duty would be 10 liters × $0.35/liter = $3.50.*
Which trade agreements reduce duties for HS 731021?
Several free trade agreements may reduce the applicable duty rate for HS 731021, 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 developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP-eligible countries, depending on the specific requirements of the importing jurisdiction.
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FAQ
What are the typical import duty rates for HS code 731021 (containers of iron or steel, of a capacity not exceeding 50 liters)?
Import duty rates for HS code 731021 can vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the general Most Favored Nation (MFN) duty rate is 2.70% ad valorem. However, preferential rates may apply under various trade agreements. The EU TARIC system and the UK Trade Tariff also provide specific duty rates, which may differ. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. For instance, the EU often has preferential rates for goods originating from certain countries, and the UK has its own tariff schedule post-Brexit.
How is the capacity of containers classified under HS code 731021?
HS code 731021 specifically covers containers of iron or steel with a capacity of less than 50 liters. This classification is based on the internal volume of the container. Importers must ensure that the containers they are declaring do not exceed this 50-liter limit. For example, a drum or can designed to hold 45 liters would fall under this code, while one designed for 60 liters would not. The World Customs Organization (WCO) provides Explanatory Notes that can offer further guidance on capacity measurements if ambiguities arise.
What documentation is typically required for importing goods classified under HS 731021?
Standard import documentation for goods classified under HS 731021 generally includes a commercial invoice, a packing list, and a bill of lading or air waybill. Depending on the country of import 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. Safety and compliance certificates might also be necessary if the containers are intended for specific uses, such as food-grade or hazardous material transport. Always verify the specific requirements with the customs authority of the destination country.
Can you provide an example of how import duty is calculated for HS 731021?
Certainly. Let's assume an importer is bringing 1,000 steel cans, each with a capacity of 20 liters, into the United States. The declared value of these cans is $5 per can. The MFN duty rate for HS 731021 in the US is 2.70% ad valorem. The total value of the shipment is 1,000 cans * $5/can = $5,000. The import duty would be calculated as: $5,000 (value) * 0.0270 (duty rate) = $135. Therefore, the total duty payable is $135. Note that other charges, such as customs processing fees, may also apply.
Which common trade agreements might offer preferential duty rates for HS code 731021?
Preferential duty rates for HS code 731021 can be accessed through various trade agreements. For imports into the United States, agreements like the United States-Mexico-Canada Agreement (USMCA) may offer reduced or zero duties on qualifying goods originating from Canada or Mexico. For imports into the European Union, agreements with countries like Switzerland, Norway, or those under the Generalized System of Preferences (GSP) can provide preferential treatment. The United Kingdom, post-Brexit, has its own set of trade agreements, including the UK-EU Trade and Cooperation Agreement, which could impact duties on goods originating from the EU. Importers must ensure their goods meet the rules of origin stipulated in the relevant trade agreement to benefit from these lower rates.