7208.40

Analysis

Subheading 7208.40 covers not in coils, not further worked than hot-rolled, with patterns in relief, within heading 7208. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.

Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.

The US splits it as follows: 7208.40.30 for of a thickness of 4.75 mm or more (duty-free) and 7208.40.60 for of a thickness of less than 4.75 mm (duty-free).

By Census's concordance, most of its statistical lines are made by Iron and Steel Mills and Ferroalloy Manufacturing (331110). Those are the NAICS industries a US producer of these goods would report under.

Goods only reach 7208.40 once they fall within heading 7208 (flat-rolled products of iron or nonalloy steel, of a width of 600 mm or more, hot-rolled…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.