7216.21.00.00 - L sections
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 2% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7216.21.00.00, specifically covers L-shaped sections made from iron or non-alloy steel. These sections are characterized by their right-angled, or L-shaped, profile. To fall under this heading, the L sections must not have undergone further working beyond initial hot rolling, hot drawing, or extrusion processes. Crucially, the height of these L sections must be less than 80 millimeters. This limitation on dimensions is a key differentiator for this specific classification.
In contrast to its sibling category, 7216.22.00.00 which covers T-shaped sections, this heading is exclusively for those with an L-shaped cross-section. The defining feature is the distinct 90-degree angle formed by two legs of equal or unequal length, as opposed to the symmetrical four-armed profile of T sections. Both categories share the same material (iron or non-alloy steel), processing methods (hot-rolled, hot-drawn, or extruded), and height limitation, ensuring a clear distinction based solely on the geometric profile of the section.
As this node represents a leaf in the HTS classification tree, there are no further subcategories. Therefore, the classification is determined by the precise physical attributes outlined: L-shape, material of iron or non-alloy steel, and a height of less than 80 mm after hot rolling, hot drawing, or extrusion. Examples of products classified here would include small angle iron used in construction framing or reinforcement, provided they meet all the specified criteria.