Of a thickness of less than 3 mm › Other

720827918-digit code

7208.27.91 — Containing by weight 0.6% or more of carbon

Có hàm lượng carbon từ 0,6% trở lên tính theo khối lượng

Unit: kg (kg)

HS code 72082791 covers containing by weight 0.6% or more of carbon under heading 7208 (flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated), Chapter 72. The MFN import duty is 0%; the lowest FTA rate is 0% under ASEAN - China (ACFTA) (C/O form E required). VAT: 10/8%. Goods under this heading may fall within a trade remedy measure (Hot-rolled coil steel (HRC)). Unit of quantity: kg.

May fall under a trade remedy measure

  • Anti-dumping on Hot-rolled coil steel (HRC) originating from China Decision No. 1959/QD-BCTDefinitive since Jul 2025, duty 23.01–27.83%, 5 years (India: investigation terminated)
    Duty rate: 23.1%27.83% depending on the company
    Show all 28 company rates
    OriginProducer / exporterRate
    Hebei Anfeng Iron & Steel Group Co., Ltdvia - Hangzhou CIEC Group Co., Ltd - Hangzhou CIEC Hanjia Trading Co.,Ltd. - Zhe Jiang Cogeneration Zhongbang Supply Chain Service Co., Ltd. - Hangzhou CIEC Lianfeng Trading Co.,Ltd. - Hainan CIEC Trading Co., Ltd - Hangzhou Cogeneration (Hong Kong) Co., Ltd. - Singapore (Cogeneration) Steel Pte Ltd - H27,83%
    Inner Mongolia Baotou Steel Union Co., Ltd.via - Baolou Steel International Economic and Trading Co., Ltd. - Baogang Zhan Bo International Trade Limited - Chengdu Baogang Southwest Steel Sales Co., Ltd. - Tianjin Baogang North China Steel Sales Co., Ltd. - Shaanxi Baogang Northwest Steel Sales. Co., Ltd. - Qingdao Baogang Central China Steel Sal27,83%
    Rare Earth Steel Plate Co., Ltd.via - Baolou Steel International Economic and Trading Co., Ltd. - Baogang Zhan Bo International Trade Limited - Chengdu Baogang Southwest Steel Sales Co., Ltd. - Tianjin Baogang North China Steel Sales Co., Ltd. - Shaanxi Baogang Northwest Steel Sales. Co., Ltd. - Qingdao Baogang Central China Steel Sal27,83%
    Hebei Zongheng Group Fengnan Iron & Steel Co.,Ltdvia - Tangshan Zhicheng Ecommerce Co.,Ltd. - Tianjin Binhai Aoyuan International Trade Co.,Ltd. - Majestic Rock Resources Group Pte. Ltd. - Hebei Sinogiant Steel Holdings Group Co., Ltd. - Zhejiang Hongcheng New Energy Co., Ltd. - Xin Lian Ye (Beijing) International Trade Co., Ltd - Sinogiant Steel Hold27,83%
    Cangzhou Zhongtie Iron & Steel Co., Ltdvia - Tangshan Zhicheng Ecommerce Co.,Ltd. - Tianjin Binhai Aoyuan International Trade Co.,Ltd. - Majestic Rock Resources Group Pte. Ltd. - Hebei Sinogiant Steel Holdings Group Co., Ltd. - Zhejiang Hongcheng New Energy Co., Ltd. - Xin Lian Ye (Beijing) International Trade Co., Ltd - Sinogiant Steel Hold27,83%
    Guangxi Liuzhou Iron and Steel Group Company Limitedvia - Guangdong Liugang Logistics Trading Co., Ltd. - Guangxi Liuzhou Cenhai Metal Material Co., Ltd. - Guangxi Nanning Liugang steel Sales Co., Ltd. - Guilin Liugang steel Sales Co., Ltd. - Guangxi Liuzhou Iron & Steel Group Company Limited Guangdong Branch23,10%
    Liu Zhou Iron and Steel Company Limitedvia - Guangdong Liugang Logistics Trading Co., Ltd. - Guangxi Liuzhou Cenhai Metal Material Co., Ltd. - Guangxi Nanning Liugang steel Sales Co., Ltd. - Guilin Liugang steel Sales Co., Ltd. - Guangxi Liuzhou Iron & Steel Group Company Limited Guangdong Branch23,10%
    Guangxi Iron and Steel Group Company Limitedvia - Guangdong Liugang Logistics Trading Co., Ltd. - Guangxi Liuzhou Cenhai Metal Material Co., Ltd. - Guangxi Nanning Liugang steel Sales Co., Ltd. - Guilin Liugang steel Sales Co., Ltd. - Guangxi Liuzhou Iron & Steel Group Company Limited Guangdong Branch23,10%
    Shougang Jingtang United Iron & Steel Co., Ltdvia - China Shougang International Trade & Engineering Corporation - Shougang Holding Trade (Hong Kong) Limited - Wuhan Shougang Steel Trading Co., Ltd - Tianjin Shougang Steel Trade Co., Ltd - Shandong Shougang Steel Trade Co., Ltd - Guangzhou Shougang Steel Trading Co., Ltd - Shanghai Shougang Steel T27,83%
    Shougang Qian'an Iron & Steel Companyvia - China Shougang International Trade & Engineering Corporation - Shougang Holding Trade (Hong Kong) Limited - Wuhan Shougang Steel Trading Co., Ltd - Tianjin Shougang Steel Trade Co., Ltd - Shandong Shougang Steel Trade Co., Ltd - Guangzhou Shougang Steel Trading Co., Ltd - Shanghai Shougang Steel T27,83%
    Jingye Iron and Steel Co., Ltdvia - Jingye International (HK) Company Limited - Power Rich Resources Limited27,83%
    Rizhao Baohua New Materials Co., Ltdvia - Baohua Steel International Pte. Limited - Win Faith Trading Limited27,83%
    Rizhao Steel Holding Group Co., Ltdvia - Baohua Steel International Pte. Limited - Win Faith Trading Limited27,83%
    Maanshan Iron & Steel Co., Ltdvia - Maanshan Masteel Cihu Steel Processing And Distribution Co., Ltd. - Maanshan Iron & steel (Shanghai) Steel Sales Co., Ltd. - Masteel (Hefei) Materials Technology Co., Ltd. - Masteel (Wuhu) Materials Technology Co., Ltd. - Maanshan Masteel Cihu Steel Processing And Distribution Co., Ltd. Changzhou 27,83%
    HBIS Laoting Iron and Steel Co., Ltd.via - HBIS Company Limited Tangshan Branch - Tangshan Iron and Steel Group Co., Ltd. - Duferco Asia Pte. Ltd.27,83%
    Hebei Yanshan Iron and Steel Group Co., Ltdvia - Beijing Yanshan Iron & Steel Co., Ltd - Wider Vantage International Limited - Sheng Feng (Hong Kong) Co., Limited - Ye-Steel Trading Co., Limited - Win Faith Trading Limited26,94%
    Chongqing Iron And Steel Co., Ltd27,83%
    Bengang Steel Plates Co., Ltdvia - Benxi Iron And Steel (Group) International Economic and Trading Co., Ltd - Benxi Iron & Steel Hong Kong Limited - Arsen International (HK) Limited - Sharpmax International (Hongkong) Co., Limited - North Hengda Logistics Co., Ltd - Shenyang Bengang Metallurgical Technology Co., Ltd - Tianjin Benga27,83%
    Xinyu Iron & Steel Co., Ltd.via - G Steel Enterprise Pte. Ltd.27,83%
    Angang Steel Company Limitedvia - Angang Group International Trade Corporation Ltd. - Angang Group Hong Kong Co., Limited - Dalian Woo-Ho Hongkong International Trading Limited - Cumic Steel Limited - Shenyang Angang International Trade Co., Ltd. - Shanghai Angang International Trade Co., Ltd. - Guangzhou Ansteel International Tra27,83%
    Angang Group Chaoyang Iron&steel Co.,Ltd.via - Angang Group International Trade Corporation Ltd. - Angang Group Hong Kong Co., Limited - Dalian Woo-Ho Hongkong International Trading Limited - Cumic Steel Limited - Shenyang Angang International Trade Co., Ltd. - Shanghai Angang International Trade Co., Ltd. - Guangzhou Ansteel International Tra27,83%
    Jiangsu Shagang steel Co., Ltdvia - Jiangsu Shagang International Trade Co., Ltd - Jiangsu Shagang Material Trade Co., Ltd - Shagang International (Singapore) Pte. Ltd - Zhangjiagang Free Trade Zone Binpeng Trading Co., Ltd - Win Faith Trading Limited27,83%
    Jiangsu Shagang Group Co., Ltdvia - Jiangsu Shagang International Trade Co., Ltd - Jiangsu Shagang Material Trade Co., Ltd - Shagang International (Singapore) Pte. Ltd - Zhangjiagang Free Trade Zone Binpeng Trading Co., Ltd - Win Faith Trading Limited27,83%
    Baoshan Iron & Steel Co.,Ltd.via - Guangzhou Baosteel Southern Trading Co., Ltd. - Wuhan Baosteel Huazhong Trading Co., Ltd - Shanghai Baosteel Steel Trading Co., Ltd - Shanghai Baosteel Pudong International Trading Co., Ltd. - Shanghai Ouyeel Supply Chain Co., Ltd. - Baosteel Singapore Pte Ltd - Win Faith Trading Limited27,83%
    Shanghai Meishan Iron & Steel Co.,Ltd.via - Guangzhou Baosteel Southern Trading Co., Ltd. - Wuhan Baosteel Huazhong Trading Co., Ltd - Shanghai Baosteel Steel Trading Co., Ltd - Shanghai Baosteel Pudong International Trading Co., Ltd. - Shanghai Ouyeel Supply Chain Co., Ltd. - Baosteel Singapore Pte Ltd - Win Faith Trading Limited27,83%
    Wuhan Iron & Steel Co.,Ltd.via - Guangzhou Baosteel Southern Trading Co., Ltd. - Wuhan Baosteel Huazhong Trading Co., Ltd - Shanghai Baosteel Steel Trading Co., Ltd - Shanghai Baosteel Pudong International Trading Co., Ltd. - Shanghai Ouyeel Supply Chain Co., Ltd. - Baosteel Singapore Pte Ltd - Win Faith Trading Limited27,83%
    Baosteel Zhanjiang Iron & Steel Co., Ltd.via - Guangzhou Baosteel Southern Trading Co., Ltd. - Wuhan Baosteel Huazhong Trading Co., Ltd - Shanghai Baosteel Steel Trading Co., Ltd - Shanghai Baosteel Pudong International Trading Co., Ltd. - Shanghai Ouyeel Supply Chain Co., Ltd. - Baosteel Singapore Pte Ltd - Win Faith Trading Limited27,83%
    Tổ chức, cá nhân khác sản xuất, xuất khẩu hàng hóa có xuất xứ từ Trung Quốc27,83%

    Per the Notice attached to Decision 1959/QĐ-BCT — companies not listed are subject to the "all others" rate.

Reference list (updated 07/2026); scope shown at heading level — exact rates, scope and duration per the original decisions. Verify at Trade Remedies Authority of Vietnam.

MFN import duty

0%

Lowest FTA

0%

excl. MY, PH, TH

ASEAN - China (ACFTA)

VAT

10/8%

Excise / Env. tax

Not subject

Distinguish from heading:7210Flat…7216Angle…7314Cloth…

Import duty comparison across FTA schedules

Full table with legal documents & effective dates
Tax / ScheduleRateDocumentEffective
Preferential import duty (MFN)0%26/2023/NĐ-CP15/07/2023
Ordinary import duty5%15/2023/QĐ-TTg15/07/2023
ASEAN (ATIGA)(2026)0%126/2022/NĐ-CP30/12/2022
ASEAN - China (ACFTA)0%excl. MY, PH, TH118/2022/NĐ-CP30/12/2022
ASEAN - Japan (AJCEP)(01/04/2026 - 31/3/2027)*120/2022/NĐ-CP30/12/2022
Vietnam - Japan (VJEPA)(1/4/2026 - 31/3/2027)0%124/2022/NĐ-CP30/12/2022
ASEAN - Korea (AKFTA)0%excl. ID, MM, PH119/2022/NĐ-CP30/12/2022
ASEAN - Australia/New Zealand (AANZFTA)0%121/2022/NĐ-CP30/12/2022
ASEAN - India (AIFTA)(01/01/2026 - 31/12/2026)*122/2022/NĐ-CP30/12/2022
Vietnam - Korea (VKFTA)(2026)0%125/2022/NĐ-CP30/12/2022
Vietnam - Chile (VCFTA)(2026)0%112/2022/NĐ-CP30/12/2022
Vietnam - Eurasian Economic Union (VN-EAEU)(2026)0%113/2022/NĐ-CP30/12/2022
CPTPP Agreement(2026)0%115/2022/NĐ-CP30/12/2022
ASEAN - Hong Kong (AHKFTA)(2026)0%123/2022/NĐ-CP30/12/2022
Vietnam - EU (EVFTA)(2026)0%116/2022/NĐ-CP30/12/2022
Vietnam - UK (UKVFTA)(2026)0%117/2022/NĐ-CP30/12/2022
Vietnam - Laos0%206/2025/NĐ-CP15/07/2025
Vietnam - Israel (VIFTA)(2026)0%131/2024/NĐ-CP15/10/2024
RCEP - Group A (ASEAN)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group B (China)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group C (Korea)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group D (Japan)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group E (Australia)(2026)0%129/2022/NĐ-CP30/12/2022
RCEP - Group F (New Zealand)(2026)0%129/2022/NĐ-CP30/12/2022

FTA schedules are cut annually: the rate shown applies to the period in brackets, per the decree's appendix.

VAT · Excise tax · Environmental protection tax

Tax / ScheduleRateDocumentEffective
Value added tax (VAT)10/8%174/2025/NĐ-CP - PL130/06/20025

VAT reduction: Not eligible for the VAT reduction under Decree 174/2025/NĐ-CP (Annex 1): Flat-rolled steel not further worked than hot-rolled, not clad, plated or coated > Flat-rolled non-alloy steel not further worked than hot-rolled, of a width ≥ 600 mm, not clad, plated or coated. comprising: Flat-rolled non-alloy steel not further worked than hot-rolled, in coils, of a width ≥ 600 mm, not clad, plated or coated; Not eligible for the VAT reduction (Decree 174/2025/NĐ-CP): Flat-rolled non-alloy steel not further worked than hot-rolled, not in coils, of a width ≥ 600 mm, not clad, plated or coated (referenced at 4-digit HS level)

Rules of origin by FTA

To claim an FTA rate the goods must meet the origin criterion below AND carry a valid C/O — the right HS code alone is not enough.

AANZFTAC/O AANZRule set at subheading level 7208.27

- - Of a thickness of less than 3 mm:

RVC(40) or CTH except from subheading 7207

RVC(40) hoặc CTH ngoại trừ từ phân nhóm 7207

CTHRVC40

Source: Circular No. 44/2025/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

ACFTAC/O ERule set at subheading level 7208.27

- - Of a thickness of less than 3 mm:

RVC40 or CTH

RVC40 hoặc CTH

CTHRVC40

Source: Circular No. 12/2019/TT-BCT

AJCEPC/O AJRule set at heading level 72.08

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

RVC 40%

RVC40

Source: Circular No. 37/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

ATIGAC/O DRule set at subheading level 7208.27

- - Of a thickness of less than 3 mm:

RVC40

RVC40

Source: Circular No. 03/2023/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

CPTPPC/O CPTPPRule set at heading level 72.08

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

CTH

CTH

Source: Circular No. 03/2019/TT-BCT · annex uses HS 2012 while this site uses AHTN 2022 — check headings that changed between versions

EVFTAC/O EUR.1Rule set at heading level 7208 đến 7214

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

Sản xuất từ nguyên liệu dạng thỏi đúc hoặc dạng thô khác hoặc bán thành phẩm thuộc Nhóm 7206 hoặc Nhóm 7207.

Source: Circular No. 14/2026/TT-BCT

RCEPC/O RCEPRule set at heading level 72.08

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

CTH ngoại trừ từ nhóm 72.07, hoặc RVC40

CTHRVC40

Source: Circular No. 32/2022/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

UKVFTAC/O EUR.1 (UK)Rule set at heading level 7208 đến 7214

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

Sản xuất từ nguyên liệu dạng thỏi đúc hoặc dạng thô khác hoặc bán thành phẩm thuộc Nhóm 7206 hoặc 7207.

Source: Circular No. 02/2021/TT-BCT

VCFTAC/O VCRule set at chapter level Chapter 72

Iron and steel

CC hoặc RVC 40%

CCRVC40

Source: Circular No. 31/2013/TT-BCT

VIFTAC/O VN-ILRule set at chapter level Chapter 72

Iron and steel

CTH

CTH

or

60%

Source: Circular No. 11/2024/TT-BCT

VJEPAC/O VJRule set at heading level 72.08

Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated

LVC 40% hoặc CTH ngoại trừ từ nhóm 72.01 hoặc 72.03 đến 72.29.

CTHLVC

Source: Circular No. 10/2009/TT-BCT

VKFTAC/O KVRule set at subheading level 7208.27

- - Of a thickness of less than 3 mm:

CTH or RVC(40)

CTH hoặc RVC(40)

CTHRVC40

Source: Circular No. 09/2022/TT-BCT · annex uses HS 2017 while this site uses AHTN 2022 — check headings that changed between versions

VN_EAEUC/O EAVRule set at subheading level 7208.27

- - Of a thickness of less than 3 mm:

CTH, except from 72.07

CTH, ngoại trừ từ 72.07

CTH

Source: Circular No. 01/2024/TT-BCT · annex uses HS 2022 while this site uses AHTN 2022 — check headings that changed between versions

Agreements with no rule specific to this code

This code carries a preferential rate under the agreements below but has no line of its own in the product-specific rules annex. The goods must still meet an origin requirement.

AHKFTAC/O AHKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. The goods referred to in Clause 3, Article 5 of this Circular, other than the goods provided in Clause 2 of this Article, are considered originating if they have an RVC of not less than 40% calculated in accordance with Article 8 of this Circular.

Source: Circular No. 21/2019/TT-BCT · Article 7(1)

AIFTAC/O AIGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. Products referred to in Clause 2, Article 2 are considered originating if:

a) The AIFTA content is not less than thirty-five per cent (35%) of the FOB value; and

b) The non-originating materials used in the production of that product have undergone a change in tariff classification at the six (6)-digit level (CTSH) of the Harmonized System.

provided that the last production process is carried out in the territory of the exporting Member State.

CTSH

Source: Circular No. 15/2010/TT-BCT · Article 4(1) of Appendix 1

AKFTAC/O AKGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. For the purposes of point b clause 1 Article 5 of this Circular, goods not covered by Article 8 of this Circular shall be considered as originating if they have a regional value content (hereinafter referred to as RVC) of at least 40% of the FOB value, or if they have undergone a change in tariff classification at the 4-digit level (hereinafter referred to as CTH) of the Harmonized System.

CTH

Source: Circular No. 49/2025/TT-BCT · Article 7(1)

VN_LAOC/O SGeneral rule applies

The agreement sets a general rule for codes outside the annex:

1. General origin criterion

a) Goods specified in Clause 2 of Article 2 shall be considered as originating in the Member State where the working or processing of those goods has taken place if:

- The goods have a regional value content (hereinafter referred to as the “Viet Nam - Laos value content” or the “regional value content (LVC)”) of not less than forty percent (40%), calculated in accordance with the formula provided in Article 5; or

- All non-originating materials used in the production of those goods have undergone a change in tariff classification (hereinafter referred to as “CTC”) at the four (4)-digit level (meaning a change of heading) of the Harmonized System.

b) Each Member State shall allow the exporter of the goods to decide to use either of the two criteria “LVC of not less than forty percent (40%)” or “change in tariff classification at the four (04)-digit level” referred to at point a of Clause 1 in order to determine the origin of the goods.

CTCLVC

Source: Circular No. 04/2010/TT-BCT · Article 4(1) of Appendix 1

Criteria are quoted verbatim from the Vietnamese circular, not paraphrased.

Commodity policy for this HS code

Unofficial English rendering of the Vietnamese source; the document numbers link to the full text.

Managing authority: Ministry of Industry and Trade

  • List of items exempted from specialized inspection requirements (765/QĐ-BCT dated 29/03/2019)Specialised inspection· Ministry of Industry and Trade

Notes for Section XV BASE METALS AND ARTICLES OF BASE METAL

Notes

1. This Section does not cover:

(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);

(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);

(c) Headgear or parts thereof of heading 65.06 or 65.07;

(d) Umbrella frames or other articles of heading 66.03;

(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);

(g) Assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);

(h) Instruments or apparatus of Section XVIII, including clock or watch springs;

(ij) Lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);

(k) Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

(l) Articles of Chapter 95 (for example, toys, games, sports requisites);

(m) Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or

(n) Articles of Chapter 97 (for example, works of art).

2. Throughout the Nomenclature, the expression “parts of general use” means:

(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 90.21);

(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and

(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.

In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3. Throughout the Nomenclature, the expression “base metals” means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

4. Throughout the Nomenclature, the term “cermets” means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term “cermets” includes sintered metal carbides (metalcarbides sintered with a metal).

5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;

(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;

(c) In this Section the term “alloys” includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

6. Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.

7. Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

(c) A cermet of heading 81.13 is regarded as a single base metal.

8. In this Section, the following expressions have the meanings hereby assigned to them:

(a) Waste and scrap

(i) All metal waste and scrap;

(ii) Metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

(b) Powders

Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.

9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them:

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03. This provision applies mutatis mutandis to the products of Chapter 81.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.

Notes for Chapter 72 Iron and steel

Notes

1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them:

(a) Pig iron

Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:

(b) Spiegeleisen

Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.

(c) Ferro-alloys

Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:

(d) Steel

Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.

(e) Stainless steel

Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.

(f) Other alloy steel

Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

(g) Remelting scrap ingots of iron or steel

Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.

(h) Granules

Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.

(ij) Semi-finished products

Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and

Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.

These products are not presented in coils.

(k) Flat-rolled products

Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.

Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.

(l) Bars and rods, hot-rolled, in irregularly wound coils

Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).

(m) Other bars and rods

Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:

(n) Angles, shapes and sections

Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.

Chapter 72 does not include products of heading 73.01 or 73.02.

(o) Wire

Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.

(p) Hollow drill bars and rods

Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04.

2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.

3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.

Subheading Notes.

1. In this Chapter the following expressions have the meanings hereby assigned to them:

(a) Alloy pig iron

Pig iron containing, by weight, one or more of the following elements in the specified proportions:

(b) Non-alloy free-cutting steel

Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

(c) Silicon-electrical steel

Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.

(d) High speed steel

Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.

(e) Silico-manganese steel

Alloy steels containing by weight:

2. For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed:

A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10% by weight.

Vietnam trade in subheading 7208.27

Figures cover the whole 6-digit subheading 7208.27, not code 72082791 alone — UN Comtrade only publishes to 6 digits. Latest year available for Vietnam is 2023.

Imports

  • 202172 mn USD
  • 202297 mn USD
  • 202374 mn USD

Top partners 2023

  • Other Asia, nes22 mn USD
  • China20 mn USD
  • Rep. of Korea19 mn USD
  • Japan13 mn USD
  • United Kingdom14,591 USD
  • Denmark1,072 USD

Exports

  • 20214 mn USD
  • 20227 mn USD
  • 20233 mn USD

Top partners 2023

  • Belgium2 mn USD
  • United Kingdom532,628 USD
  • Malaysia470,714 USD
  • Thailand45,667 USD
  • Australia42,899 USD
  • Brazil37,514 USD
  • Cambodia30,891 USD
  • Canada2,138 USD

2024: as reported by partner countries

Vietnam has not filed 2024 yet, so this is rebuilt from what its 19 largest trading partners reported about trade with Vietnam (85% of Vietnam's trade). Not the same measure as the figures above — compare it only with the 2023 row beside it.

Flow20232024Change
Exports1 mn USD3 mn USD+153%
Imports93 mn USD91 mn USD-2%
  • Exports 2023: partners reported 1 mn USD where Vietnam reported 3 mn USD — 0.41× on this measure.
  • Imports 2023: partners reported 93 mn USD where Vietnam reported 74 mn USD — 1.26× on this measure.

The gap is not a rounding difference: goods re-exported through Hong Kong or Singapore, a different heading chosen by the importing customs, and origin-based versus destination-based attribution all pull the two measures apart. Use the year-on-year change, not the level.

Source: UN Comtrade (preview API) — reported by Vietnam. Partner totals are as reported and may differ from partner-country statistics.

Corresponding US tariff lines

Six digits are identical worldwide under the HS Convention, so 7208.27 is the same subheading in both schedules. What differs is how each country splits it: below are the 3 US lines under 7208.27.

US HTS codeDescriptionGeneral duty
7208.27.00.40Other, in coils, not further worked than hot-rolled, pickled › Of a thickness of less than 3 mm › High-strength steel › “Advanced” or “ultra” of a kind described in statistical note 4 to this chapter(kg)Free
7208.27.00.45Other, in coils, not further worked than hot-rolled, pickled › Of a thickness of less than 3 mm › High-strength steel › Other(kg)Free
7208.27.00.60Other, in coils, not further worked than hot-rolled, pickled › Of a thickness of less than 3 mm › Other(kg)Free

Additional Chapter 99 duties apply to goods of Vietnam

  • 9903.02.69 +20%The duty provided in the applicable subheading + 20%
  • 9903.05.84 +12.5%The duty provided in the applicable subheading + 12.5%

These are added to the General duty above, not in place of it. Whether a given article falls inside their scope — and the exclusion lists — is set out in the U.S. notes to Chapter 99, which are prose and not machine-readable, so this site does not assign them per code. Check the official schedule before quoting a landed cost.

Already terminated: 9903.01.72 +46%

The General column is the rate for Vietnam: the Special column lists US preference programmes (GSP, USMCA, KORUS…) and Vietnam is in none of them. Source: USITC Harmonized Tariff Schedule of the United States — 2026 HTS Revision 13. For reference only — classification on import is decided by US Customs, and anti-dumping, countervailing and Section 232/301 measures are not covered here.

Corresponding Japanese tariff lines

7208.27 is the same subheading in both schedules (six digits are identical worldwide under the HS Convention). Vietnamese goods can enter Japan under four parallel preference routes — the columns below — and the exporter picks whichever C/O gives the better rate.

LineDescriptionMFNVJEPAAJCEPCPTPPRCEP
7208.27Of a thickness of less than 3 mm › 1 Containing by weight less than 0.6 % of carbonFree
7208.27-021Of a thickness of less than 3 mm › 2 Other › (1)Having a minimum yield point of 275 MPa(KG)FreeFreeFreeFreeFree
7208.27-029Of a thickness of less than 3 mm › 2 Other › (2)Other(KG)FreeFreeFreeFreeFree

MFN is the lowest of the schedule's General/Temporary/WTO columns (hover to see all three). The preference columns require the matching certificate of origin; an em dash means that agreement gives no preference for the line. Source: Japan's Tariff Schedule, Japan Customs (as of July 9, 2026). For reference only — classification on import is decided by Japan Customs.

Codes at the same level under Other:

Check neighbouring codes to make sure the classification fits best.

Data updated: 31/07/2026 · Found wrong or missing data? Report a data error