7301.20 - Angles, shapes and sections:

This HTS category, 7301.20, encompasses angles, shapes, and sections manufactured from iron or steel. These are distinct from sheet piling, which is classified under 7301.10. While sheet piling is characterized by its interlocking design for retaining earth or water, this category focuses on structural elements that form the building blocks for various constructions, such as beams, channels, or L-shaped profiles. The primary distinction lies in their intended application and physical form; angles, shapes, and sections are generally used for load-bearing or structural framework rather than containment.

The subcategories within 7301.20 further refine the classification based on the material composition of the iron or steel. 7301.20.10.00 covers items made from iron or nonalloy steel, which represent the most common types of these structural components. In contrast, 7301.20.50.00 is reserved for angles, shapes, and sections made from alloy steel. This distinction is crucial for customs purposes, as the presence of alloying elements can significantly impact the material's properties, performance, and market value, necessitating different duty rates or import regulations.