7212.40 - Painted, varnished or coated with plastics:

This HTS category, 7212.40, encompasses flat-rolled products of iron or non-alloy steel with a width of less than 600 mm that are painted, varnished, or coated with plastics. These surface treatments are applied to provide aesthetic appeal, corrosion resistance, or enhanced durability. The key characteristic distinguishing this group is the specific nature of the coating: organic treatments like paint, varnish, or plastic layers, as opposed to metallic coatings or claddings.

Unlike its sibling categories, 7212.40 is not concerned with products coated with tin (7212.10.00.00), electrolytically plated with zinc (7212.20.00.00), otherwise plated or coated with zinc (7212.30), or simply clad (7212.60.00.00). It also differs from 7212.50.00.00, which covers other plating or coating methods not specifically defined within the schedule. Therefore, the classification hinges on the presence and type of paint, varnish, or plastic application.

Within this category, further distinctions are made based on the width of the rolled product. Subcategory 7212.40.10.00 specifically addresses items with a width of less than 300 mm, while 7212.40.50.00 covers all other products within the scope of 7212.40 that do not meet the narrower width criterion. This subdivision allows for more precise tariff application based on the dimensions of the coated steel.