Analysis
Subheading 7301.20 covers angles, shapes and sections, within heading 7301. 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: 7301.20.10 for of iron or nonalloy steel (duty-free) and 7301.20.50 for angles, shapes and sections: of alloy steel (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 7301.20 once they fall within heading 7301 (sheet piling of iron or steel, whether or not drilled, punched or made from assembled…). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7301.20.10 | Of iron or nonalloy steel | Free |
| 7301.20.50 | Angles, shapes and sections: of alloy steel | Free |