7302.40.00.00 - Fish-plates and sole plates 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 2% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This category, HTS 7302.40.00.00, specifically covers fish-plates and sole plates, which are essential components used in railway and tramway track construction. Fish-plates are metal splices used to join two rails end-to-end, providing structural integrity to the track. Sole plates, also known as base plates, are positioned beneath the rail foot to distribute the load evenly onto the sleepers (cross-ties), preventing rail sinking and wear. Both items are made of iron or steel, aligning with the broader scope of Chapter 73.
Distinguishing these items from sibling categories is crucial for accurate classification. Unlike rails (7302.10), switch blades, crossing frogs, and point rods (7302.30.00.00), which are functional track components for directing trains, fish-plates and sole plates are primarily fasteners and supports. The "Other" category (7302.90) would encompass any remaining railway track construction materials not specifically listed elsewhere within heading 7302.
As this is a leaf node, there are no further subcategories. Classification within 7302.40.00.00 hinges on the specific identity and function of the articles as fish-plates or sole plates. Importers should ensure that the goods are indeed designed and used for joining rails or supporting them directly on the sleeper to avoid misclassification under more general categories.