Steel Structures and Parts
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7308200090 | 85.0% | CN | US | 官方文档 |
| 7308906000 | 85.0% | CN | US | 官方文档 |
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AI分析
🏗️ Steel Structures and Parts (Iron/Steel)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 1. Product Definition and Classification: What Are "Steel Structures"?
Steel structures refer to the framework of buildings, bridges, towers, and other large-scale constructions. Unlike prefabricated buildings (which fall under Heading 9406), these items are primarily composed of iron or steel. They are divided into two main categories for customs purposes:
- Finished Structural Units: Ready-to-assemble components such as towers, lattice masts, columns, pillars, beams, girders, and complete frameworks.
- Prepared Structural Elements: Plates, rods, angles, shapes, sections, and tubes that have been cut, drilled, or shaped specifically for use in structures but are not yet fully assembled.
⚠️ Key Distinction Point:
- If the item is a Tower or Lattice Mast (e.g., radio towers, transmission towers) → Classify under 7308.20
- If the item is a Column, Pillar, Post, Beam, or Girder (e.g., building support columns) → Classify under 7308.90
- Exclusion: Prefabricated buildings (e.g., prefabricated homes, cabins) belong to Heading 9406 and are NOT included here.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Specific Item Type |
|---|---|---|---|
7308.20.00.90 |
Structures: Towers and lattice masts (Other) | Radio/TV towers, transmission masts, communication towers, decorative steel towers | 🔹 Towers / Lattice Masts |
7308.90.60.00 |
Structures: Other: Columns, pillars, posts, beams, girders (Other) | Building support columns, steel beams, pillars for bridges, structural posts | 🔹 Columns / Beams / Girders |
🔍 Important Note:
- Both codes fall under Heading 7308: Structures (excluding prefabricated buildings of heading 9406) and parts of structures...
- "Lattice Masts" refer to open-frame structures (like electricity pylons).
- "Columns/Pillars" refer to solid or hollow vertical supports.
- "Beams/Girders" refer to horizontal load-bearing members.
- Even if painted, galvanized, or pre-drilled, if they are ready for use in structures, they fall under 7308.
💰 3. 2026 Latest Tariff Rate Details (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current policies as of 2025/2026
✅ Tax Detail: Base Tariff: 0.0%, Section 301 Additional Tariff: 25.0%, Steel/Aluminum/Copper Additional Tariff: 50%
🎯 1. 7308.20.00.90 —— Towers and Lattice Masts
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Tariff | +25% (Trade Act Section 301) |
| Uyghur Forced Labor Prevention Act (UFLPA) / Section 232 Steel Tariff | +50% (Specifically for Steel Products) |
| Total Tariff Rate | 75.0% |
| Tax Calculation | CIF Value × 75% |
| De Minimis Exemption Eligibility | ❌ NOT Eligible (High risk of audit; generally not applicable for structural steel from China) |
| Legal Basis Path | HTSUS:7308.20.00.90 → Section 301 Footnote → Section 232 Steel Tariff → Total 75% |
📌 Explanation:
- The 0% base rate is standard for many steel structures.
- The 25% is the standard Section 301 penalty on Chinese goods.
- The 50% is the critical additional tariff for steel products under recent trade measures (often linked to Section 232 or specific retaliatory measures on steel/aluminum).
- Total: 75% is extremely high. This significantly impacts cost-efficiency.
🎯 2. 7308.90.60.00 —— Columns, Pillars, Posts, Beams, Girders
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Tariff | +25% |
| Uyghur Forced Labor Prevention Act (UFLPA) / Section 232 Steel Tariff | +50% (Specifically for Steel Products) |
| Total Tariff Rate | 75.0% |
| Tax Calculation | CIF Value × 75% |
| De Minimis Exemption Eligibility | ❌ NOT Eligible |
| Legal Basis Path | HTSUS:7308.90.60.00 → Section 301 Footnote → Section 232 Steel Tariff → Total 75% |
📌 Note:
- Same tariff structure as towers.
- Applies to all load-bearing steel components for buildings, bridges, etc.
- Even if shipped as loose parts (beams, columns), the 75% rate applies if they are "prepared for use in structures."
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Omitted)
| Document | Mandatory | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detailed drawings, dimensions, material grade (e.g., ASTM A36, A572), weight per piece |
| ✅ Structural Diagrams | ✔️ | Show how parts assemble; prove they are "structural" not just "scrap" |
| ✅ Product Photos | ✔️ | Clear images of labels, coatings (galvanized/painted), and connections |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Steel Structures: [Towers/Beams] for Construction, Not Prefabricated Buildings" |
| ✅ Bill of Lading | ✔️ | Accurate weight and volume; avoid vague descriptions like "Steel Parts" |
| ✅ Country of Origin Certificate | ✔️ | Essential for proving origin; if from China, 75% tax applies |
| ✅ UFLPA Compliance Docs | ✔️ | Critical: Supply chain transparency docs to prove no forced labor (especially for steel from Xinjiang) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Specify Type, Exclude Prefab, Prove Origin, Prepare for 75%!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Steel Tower | 7308.20.00.90 - "Lattice Tower for Communication" |
Vague: "Steel Tower" → May be audited |
| Steel Beam/Column | 7308.90.60.00 - "Steel Column for Building Structure" |
Vague: "Steel Parts" → High audit risk |
| Prefabricated Cabin | NOT 7308 → Use 9406 | Misclassify as 7308 → Penalty + Rejection |
| Scrap Steel | NOT 7308 → Use 7204/7302 | Misclassify as Structure → Tariff Error |
⚠️ Critical Warning:
- Do NOT describe items as "Prefabricated Buildings" if they are just structural components.
- Do NOT omit "Steel" in the description.
- Ensure the material is clearly "Iron or Steel." If it’s aluminum, different codes and tariffs apply.
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Structures | Provide client design specs + assembly drawings to prove "prepared for structure" |
| Galvanized/Painted Steel | Still classified under 7308. Coating does not change HS Code. |
| Mixed Shipment (Steel + Aluminum) | Separate declarations required. Aluminum may have different tariffs. |
| UFLPA Audit Risk | Steel from China faces high scrutiny. Ensure full supply chain documentation. Non-compliance = Seizure. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7308.20.00.90 / 7308.90.60.00 |
75% (0% Base + 25% + 50% Steel) | None (but UFLPA docs critical) | Highest tariffs globally |
| 🇨🇳 China | 7308.20.00.90 / 7308.90.60.00 |
0% (Export) | GB Standards | N/A for export |
| 🇪🇺 EU | 7308.20.00 / 7308.90.00 |
0% (Most FTA) | CE (if construction product) | Low tariffs, strict CE marking |
| 🇯🇵 Japan | 7308.20.00 / 7308.90.00 |
0-5% | JIS Standards | Preferential rates under JEPAs |
| 🇦🇺 Australia | 7308.20.00 / 7308.90.00 |
0-5% | AS/NZS Standards | Low tariffs |
📌 Conclusion:
- USA imposes the highest combined tariff (75%) on steel structures from China.
- Other markets (EU, Japan, Australia) have significantly lower or zero tariffs.
- Strategic Advice: If targeting the US market, consider supply chain diversification (e.g., manufacturing in Vietnam, Mexico, or Turkey) to avoid the 75% penalty.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Classifying Prefabricated Buildings (e.g., prefab homes) under 7308
👉 Consequence: Wrong HS Code → 200%+ penalty + shipment held.
✅ Correct: Prefab buildings go to 9406.
❌ Mistake 2: Ignoring UFLPA Compliance for Chinese Steel
👉 Consequence: Goods seized at border, delayed for months, or destroyed.
✅ Correct: Provide full supply chain evidence (mill certificates, bill of lading, factory photos).
❌ Mistake 3: Vague Description ("Steel Parts")
👉 Consequence: Customs cannot determine if it’s "structural" or "scrap" → Audit & Delay.
✅ Correct: Use precise terms: "Steel Lattice Tower for Telecommunication" or "Rolled Steel I-Beam for Construction."
❌ Mistake 4: Assuming "Steel" means only Black Steel
👉 Consequence: Stainless steel or aluminum structures have different codes.
✅ Correct: Verify material. If aluminum, use Aluminum Structure codes (e.g., 7610) with different tariffs.
🎯 7. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "7308 for Structure, 9406 for Prefab, 75% Tax for China Steel!"
🔹 "Precise Description, Full Compliance, Avoid Seizure!"
🔹 "HS Code Decides Cost, 75% Can Make or Break Your Deal!"
📌 Tips:
- If your steel structures are originally from Vietnam, Mexico, or Turkey, you may avoid the 75% US tariff (subject to FTA rules and UFLPA compliance).
- Apply for Advance Rulings from US Customs (CBP) if unsure about classification.
- For UFLPA, ensure every link in the supply chain is documented.
📣 Action Now:
📞 Contact Professional Customs Broker
📄 Provide Full Supply Chain Docs
🚀 Ensure Smooth Clearance, Minimize Costs, Maximize Profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Penny of Cost Deserves Precise Calculation!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。