7216.40.00 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more

This HTS classification, 7216.40.00, specifically covers L or T shaped sections made from iron or non-alloy steel. These sections are characterized by their profile and must have a height of 80 millimeters or more. The goods classified here are limited to those that have undergone initial shaping processes such as hot rolling, hot drawing, or extrusion, and have not been subjected to further working beyond these primary metal-forming operations.

It is crucial to distinguish this category from its siblings. Unlike sections with a height of less than 80 mm (e.g., 7216.22.00 for U, I or H sections, or the unnamed L or T section sibling), this classification exclusively applies to larger profiles. Furthermore, it differs from "Other angles, shapes and sections" (7216.50.00.00) which covers profiles not specifically defined as U, I, H, L, or T shapes. This category also excludes angles, shapes, and sections that have been cold-formed or cold-finished, focusing solely on the results of hot-working processes.

Within this category, further subdivisions exist to refine classification. The subcategories 7216.40.00.10 and 7216.40.00.50 differentiate between specific types of L sections and all other applicable sections (implicitly T sections in this context), allowing for more precise identification and potential statistical tracking of these distinct structural components.