Canada Border Services Agency
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Advance Rulings for Tariff Classification

Product Name

Bars, steel

Technical Reference System Number

234914

Description

These are hot-rolled, non-alloy steel bars with no deformations measuring 0.635 centimetres x 12.7 centimetres x 6.096 metres (1/4 of an inch x 5 inches x 20 feet).

Analysis and Justification

Heading 72.14 of the Harmonized System covers “other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling”. These steel bars meet the technical requirements of subheading 7214.91.

Decision

In accordance with General Interpretative Rule 1 of the Harmonized System, the steel bars are classified under classification number 7214.91.90.20 of the Customs Tariff.