7301

Analysis

Heading 7301 of the Harmonized Tariff Schedule covers sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.

Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 7301.20 (angles, shapes and sections, 2 lines) and 7301.10 (unnamed, 1 line).

Its median rate of duty-free sits at the 38th percentile of the headings in chapter 73.

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.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.