7216.40.00.10 - L sections

This HTS category specifically classifies "L sections" made from iron or nonalloy steel. These sections are characterized by their L-shaped cross-section and must be of a height measuring 80 millimeters or more. The material must have undergone only hot-rolling, hot-drawing, or extrusion processes, meaning they have not been further worked beyond these initial shaping methods. Examples include structural steel angles used in construction, fabrication, or general manufacturing where an L-shaped profile is required.

The primary distinction of this category from its sibling, 7216.40.00.50, lies in the specific shape. While both fall under angles, shapes, and sections of iron or nonalloy steel that are not further worked and meet certain size criteria, this category is exclusively for L-shaped profiles. The sibling category, "Other," would encompass shapes and sections that do not fit the L-section designation, such as U-sections or other less common profiles, provided they meet the overarching chapter and heading requirements.

As this node represents a leaf in the HTS classification tree, there are no further subcategories. Therefore, classification decisions at this level will rely on accurately identifying the L-shaped profile, confirming the material is iron or nonalloy steel, verifying the manufacturing process (hot-rolled, hot-drawn, or extruded), and ensuring the height of the section is 80 millimeters or more. Any further processing or different shapes would necessitate classification under a different HTS code.