HS 731439 Other
Quick Answer: Iron or steel structures, not elsewhere specified or included, imported under HS 731439 enter the UK at 0.00%, the EU at 0.00%, and the US at a range of rates, including Free and 45% ad valorem. This residual classification applies to fabricated iron or steel structures that do not fit into more specific headings within Chapter 73 of the Harmonized System. Significant trade considerations include the varying US duty rates, which can be substantial for certain items. Importers and customs brokers should consult the specific tariff schedule for the destination country to confirm applicable duties and any potential trade agreements or exclusions. CustomTariffs aggregates this information for ease of reference.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7314390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7314390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7314390000 | 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 731439 cover?
This subheading covers other forms of iron or steel wire mesh, fencing, hurdles, and similar articles of iron or steel wire, not specifically enumerated under other subheadings within heading 7314. According to the WCO Harmonized System Explanatory Notes and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category encompasses items such as expanded metal, woven wire cloth, and welded wire fabric that do not fit into more specific classifications, provided they are not further worked beyond simple cutting or shaping.
What falls outside HS 731439?
The following products are excluded from HS 731439: articles of iron or steel wire that are plated or coated with precious metal, articles of iron or steel wire that are specifically designed for use as parts of machines (e.g., sieves or screens for machinery), and finished goods like wire baskets or cages that have undergone significant fabrication beyond basic mesh formation. For instance, a wire mesh used as a component in a filtration system would likely be classified under a machinery-specific heading, not here.
What are common classification mistakes for HS 731439?
A common error is misclassifying finished articles made from wire mesh under this subheading when they should be classified based on their specific function or form, following General Rule of Interpretation (GRI) 3. For example, a wire mesh product that is clearly identifiable as a specific type of fencing with posts and fixings might be incorrectly classified here instead of under a heading for complete fencing systems. Importers must ensure the article is primarily a "mesh" or "similar article of wire" and not a more complex manufactured good.
How should importers classify products under HS 731439?
The correct procedure for classifying products under HS 731439 involves a thorough examination of the product's material composition, construction, and intended use, referencing the WCO HS Nomenclature and relevant national tariff schedules. Importers and customs brokers should first consult the Explanatory Notes for heading 7314 to understand the scope of wire mesh and similar articles. If the product is indeed iron or steel wire mesh and not specifically covered by a more precise subheading within 7314 or elsewhere in the tariff, then 731439 is the appropriate classification.
How is the duty calculated for products under HS 731439?
A shipment of 1,000 square meters of galvanized steel wire mesh, declared at a customs value of $5,000 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($5,000 USD × 0.05 = $250.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7314.39.0000.
Which trade agreements reduce duties for HS 731439?
Several free trade agreements may reduce the applicable duty rate for HS 731439, 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, preferential rates may be available under the Generalized System of Preferences (GSP) for eligible developing countries, potentially offering a reduced rate or Free entry. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 731439?
HS code 731439 covers 'Other' structures of iron or steel, not elsewhere specified. Duty rates vary significantly by importing country. For example, the U.S. Most Favored Nation (MFN) rate is 0.00%. However, the EU's TARIC system may list rates such as 4.5% ad valorem for certain origins, while the UK Trade Tariff shows a 0.00% duty for many trade partners. Always consult the specific tariff schedule of the destination country for precise rates.
How is the duty calculated for HS code 731439 if a 4.5% ad valorem rate applies?
Ad valorem duties are calculated as a percentage of the declared customs value of the imported goods. For instance, if a shipment of goods classified under HS 731439 has a customs value of $10,000 and the applicable duty rate is 4.5%, the duty payable would be $10,000 \times 0.045 = $450.00. It is crucial to ensure accurate valuation as it directly impacts the duty amount.
What specific criteria distinguish goods classified under HS 731439 from other headings within Chapter 73?
HS code 731439 is a residual category for structures of iron or steel that do not fit into more specific headings within the 7314 group (which covers 'Cloth, grill, net or fencing of iron or steel wire; expanded metal of iron or steel'). If an item is a fabricated structure of iron or steel, such as certain types of shelving, gratings, or frameworks, and it is not wire cloth, grill, net, fencing, or expanded metal, it may fall under 731439. Classification requires careful examination of the product's form, function, and material composition against the Chapter and Heading notes.
Are there preferential duty rates available for HS code 731439 under trade agreements?
Yes, preferential duty rates can significantly reduce or eliminate duties for goods classified under HS 731439, depending on the origin of the goods and the trade agreements in force between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States may benefit from duty-free entry. Similarly, the UK's various trade agreements can offer preferential access into the UK market. Importers must ensure they meet the rules of origin and have the necessary proof of origin documentation to claim preferential treatment.
What documentation is typically required for importing goods under HS code 731439?
Standard import documentation is generally required, including a commercial invoice, packing list, and bill of lading or air waybill. For HS code 731439, specific requirements might include a certificate of origin to claim preferential duty rates or to comply with import restrictions. Depending on the importing country and the specific nature of the 'other' structure, additional certifications related to material standards, safety, or conformity may be necessary. Customs brokers should verify these requirements with the destination country's customs authority.