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Advance Rulings for Tariff Classification
Product Name
L sections, steel
Technical Reference System Number
234916
Description
These are hot-rolled, non-alloy steel L sections.
Analysis and Justification
Heading 72.16 of the Harmonized System covers “angles, shapes and sections of iron or non-alloy steel”. These steel L sections meet the technical requirements of subheading 7216.21, being L sections, “not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm”.
Decision
In accordance with General Interpretative Rule 1 of the Harmonized System, the steel L sections are classified under classification number 7216.21.90.10 of the Customs Tariff.
