Chapter 72 covers iron and steel and articles thereof, including pig iron, ferroalloys, direct reduced iron, scrap, ingots, semi-finished products, flat-rolled products, bars, rods, angles, shapes, sections, tubes, etc. This chapter is one of the most important metal chapters in the HS, covering a wide range of products from raw materials to primary steel products, but excluding further worked iron or steel articles (such as Chapter 73). Heading 7212 covers flat-rolled products of iron or non-alloy steel, of a width less than 600mm, clad, plated or coated. Specifically including: 7212.10 - tin coated; 7212.20 - electrolytically zinc coated; 7212.30 - otherwise zinc coated; 7212.40 - painted or plastic coated; 7212.50 - otherwise coated. This heading does not cover sheets of a width of 600mm or more (classified under 7210) or further worked products. First 2 digits 72: Chapter 72, iron and steel. Digits 3-4: 12: Heading 7212, flat-rolled products of iron or non-alloy steel, of a width less than 600mm, clad, plated or coated. Digits 5-6: 60: Subheading 7212.60, plastic coated carbon steel sheet. Note: 7212.60 is a subheading newly added in the 2017 version of the HS, specifically for plastic coated sheet. Full code 721260, where 60 indicates plastic coating. The product is carbon steel sheet, of a width less than 600mm, with a plastic coating on the surface, meeting the description of heading 7212. Plastic coating falls within the scope of 'coated', and subheading 7212.60 is specifically for plastic coating, therefore classified under this code. If the width is 600mm or more, it should be classified under 7210; if it is stainless steel, it should be classified under 7219 or 7220; if it is alloy steel, it should be classified under 7225 or 7226.
Chapter
Chapter 72 covers iron and steel and articles thereof, including pig iron, ferroalloys, direct reduced iron, scrap, ingots, semi-finished products, flat-rolled products, bars, rods, angles, shapes, sections, tubes, etc. This chapter is one of the most important metal chapters in the HS, covering a wide range of products from raw materials to primary steel products, but excluding further worked iron or steel articles (such as Chapter 73).
Heading
Heading 7212 covers flat-rolled products of iron or non-alloy steel, of a width less than 600mm, clad, plated or coated. Specifically including: 7212.10 - tin coated; 7212.20 - electrolytically zinc coated; 7212.30 - otherwise zinc coated; 7212.40 - painted or plastic coated; 7212.50 - otherwise coated. This heading does not cover sheets of a width of 600mm or more (classified under 7210) or further worked products.
Digit Breakdown
First 2 digits 72: Chapter 72, iron and steel. Digits 3-4: 12: Heading 7212, flat-rolled products of iron or non-alloy steel, of a width less than 600mm, clad, plated or coated. Digits 5-6: 60: Subheading 7212.60, plastic coated carbon steel sheet. Note: 7212.60 is a subheading newly added in the 2017 version of the HS, specifically for plastic coated sheet. Full code 721260, where 60 indicates plastic coating.
Classification Basis
The product is carbon steel sheet, of a width less than 600mm, with a plastic coating on the surface, meeting the description of heading 7212. Plastic coating falls within the scope of 'coated', and subheading 7212.60 is specifically for plastic coating, therefore classified under this code. If the width is 600mm or more, it should be classified under 7210; if it is stainless steel, it should be classified under 7219 or 7220; if it is alloy steel, it should be classified under 7225 or 7226.
📝 Declaration Elements
Product name: The Chinese and English names of the declared commodity, which should accurately reflect the material and processing state, such as 'plastic coated carbon steel sheet'. Material: Indicate that the substrate material is carbon steel (non-alloy steel), and specify the type of plastic coating, such as polyethylene (PE), polyvinyl chloride (PVC), etc. Specifications and dimensions: Declare thickness, width, length (if in coil, indicate coil), width must be less than 600mm. Processing technology: Explain whether the substrate has undergone pretreatment such as galvanizing, and the plastic coating process (such as hot lamination, coating). Plastic layer thickness: Declare the thickness or weight per unit area of the plastic coating to confirm it is not the essential character. Use: Declare the main use, such as home appliance housing, building decoration, automotive interior, etc. Brand or manufacturer: Declare the brand or manufacturer name; if no brand, indicate 'no brand'. Product name: Plastic coated carbon steel sheet; Material: Carbon steel (non-alloy steel), surface coated with polyethylene (PE); Specifications: Thickness 0.5mm, width 500mm, coil; Processing technology: Substrate first galvanized, then hot laminated with PE film; Plastic layer thickness: 0.1mm; Use: Home appliance housing; Brand: XX Steel. Incorrect width declaration: Must be less than 600mm, otherwise should be classified under 7210. Material misdeclaration: Confusion between carbon steel and stainless steel or alloy steel, leading to classification errors. Plastic layer thickness not declared: If the plastic layer is too thick, it may affect classification.
Product name
The Chinese and English names of the declared commodity, which should accurately reflect the material and processing state, such as 'plastic coated carbon steel sheet'.
⚠️ Only writing 'steel sheet' or 'plastic coated sheet', without specifying carbon steel and plastic coating.
Material
Indicate that the substrate material is carbon steel (non-alloy steel), and specify the type of plastic coating, such as polyethylene (PE), polyvinyl chloride (PVC), etc.
⚠️ Mistakenly declaring as stainless steel or alloy steel, or failing to specify the plastic type.
Specifications and dimensions
Declare thickness, width, length (if in coil, indicate coil), width must be less than 600mm.
⚠️ Incorrect width declaration, such as mistakenly declaring 600mm or more as less than 600mm.
Processing technology
Explain whether the substrate has undergone pretreatment such as galvanizing, and the plastic coating process (such as hot lamination, coating).
⚠️ Failing to specify whether the substrate is galvanized, leading to classification confusion.
Plastic layer thickness
Declare the thickness or weight per unit area of the plastic coating to confirm it is not the essential character.
⚠️ Ignoring the plastic layer thickness, which may be mistaken as a plastic product.
Use
Declare the main use, such as home appliance housing, building decoration, automotive interior, etc.
⚠️ Use description too general, such as 'industrial use'.
Brand or manufacturer
Declare the brand or manufacturer name; if no brand, indicate 'no brand'.
⚠️ Failing to declare the brand, causing difficulties in subsequent verification.
Example： Product name: Plastic coated carbon steel sheet; Material: Carbon steel (non-alloy steel), surface coated with polyethylene (PE); Specifications: Thickness 0.5mm, width 500mm, coil; Processing technology: Substrate first galvanized, then hot laminated with PE film; Plastic layer thickness: 0.1mm; Use: Home appliance housing; Brand: XX Steel.
Common Mistakes：
Incorrect width declaration: Must be less than 600mm, otherwise should be classified under 7210.
Material misdeclaration: Confusion between carbon steel and stainless steel or alloy steel, leading to classification errors.
Plastic layer thickness not declared: If the plastic layer is too thick, it may affect classification.
🎯 Classification Logic
Core basis for classification: 1) Substrate is iron or non-alloy steel (carbon steel); 2) Flat-rolled product; 3) Width less than 600mm; 4) Surface coated with plastic layer. All four conditions must be met to be classified under 7212.60. If width is 600mm or more, classify under 7210; if stainless steel, classify under 7219 or 7220; if alloy steel, classify under 7225 or 7226; if the plastic layer constitutes the essential character, it may be classified under Chapter 39. 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600mm or more, clad, plated or coated: Different width: 7210 requires width of 600mm or more, while 7212 requires less than 600mm. 7219 Flat-rolled products of stainless steel, of a width less than 600mm: Different material: 7219 is stainless steel, while 7212 is carbon steel (non-alloy steel). 7225 Flat-rolled products of other alloy steel, of a width of 600mm or more: Both material and width are different: 7225 is alloy steel and width of 600mm or more. 3919 Self-adhesive plates, sheets, film, foil, etc. of plastics: If the plastic layer constitutes the essential character and the substrate only serves as support, it may be classified under Chapter 39. Is the substrate carbon steel (non-alloy steel)? Is the width less than 600mm? Is it a flat-rolled product (not further worked)? Is the surface coated with a plastic layer? Does the plastic layer not constitute the essential character?
Basis
Core basis for classification: 1) Substrate is iron or non-alloy steel (carbon steel); 2) Flat-rolled product; 3) Width less than 600mm; 4) Surface coated with plastic layer. All four conditions must be met to be classified under 7212.60. If width is 600mm or more, classify under 7210; if stainless steel, classify under 7219 or 7220; if alloy steel, classify under 7225 or 7226; if the plastic layer constitutes the essential character, it may be classified under Chapter 39.
Confused Codes：
7210 - Flat-rolled products of iron or non-alloy steel, of a width of 600mm or more, clad, plated or coated
Different width: 7210 requires width of 600mm or more, while 7212 requires less than 600mm.
7219 - Flat-rolled products of stainless steel, of a width less than 600mm
Different material: 7219 is stainless steel, while 7212 is carbon steel (non-alloy steel).
7225 - Flat-rolled products of other alloy steel, of a width of 600mm or more
Both material and width are different: 7225 is alloy steel and width of 600mm or more.
3919 - Self-adhesive plates, sheets, film, foil, etc. of plastics
If the plastic layer constitutes the essential character and the substrate only serves as support, it may be classified under Chapter 39.
Self-Check：
✓ Is the substrate carbon steel (non-alloy steel)?
✓ Is the width less than 600mm?
✓ Is it a flat-rolled product (not further worked)?
✓ Is the surface coated with a plastic layer?
✓ Does the plastic layer not constitute the essential character?
❓ FAQ
How to check the tariff rate for 721260? You can check the latest tariff rate through the official website of the General Administration of Customs of China or the 'Internet + Customs' platform. You can also use an HS code query tool, enter 721260, and view import tariffs, value-added tax, etc. Note that tariff rates are subject to policy adjustments; it is recommended to refer to the latest official announcements. What is the difference in classification between plastic coated carbon steel sheet and galvanized sheet? Galvanized sheet, if width less than 600mm, is classified under 7212.20 or 7212.30; plastic coated sheet is classified under 7212.60. The difference lies in the coating material: zinc layer vs. plastic layer. If first galvanized and then plastic coated, it is still classified as plastic coated. If the carbon steel sheet width is exactly 600mm, which code should it be classified under? Width of 600mm or more should be classified under 7210, and the specific subheading depends on the coating type. For example, plastic coated sheet of width 600mm or more is classified under 7210.70 (painted or plastic coated). How to describe the plastic coating material when declaring? The specific plastic type should be indicated, such as polyethylene (PE), polyvinyl chloride (PVC), polyester (PET), etc. Different plastics may affect classification, but 7212.60 covers all plastic coatings. What industries can plastic coated carbon steel sheet be used in? Commonly used in home appliances (refrigerator, washing machine housings), building decoration (roofs, walls), automotive interiors, furniture, etc. Use does not affect classification, but must be truthfully declared. If the plastic layer is very thick, will it affect classification? If the plastic layer thickness exceeds the substrate and constitutes the essential character, it may be classified under Chapter 39. However, usually the plastic coating only serves protection or decoration, and it is still classified under 7212.60. What documents are required for importing plastic coated carbon steel sheet? Generally, a contract, invoice, packing list, bill of lading, certificate of origin, etc. are required. If anti-dumping or countervailing measures are involved, relevant certificates are also required. It is recommended to consult a customs broker in advance. What is the difference between 721260 and 721240? 721240 is painted or plastic coated sheet of width less than 600mm, but 721260 specifically refers to plastic coated. 721240 covers paint and plastic, while 721260 only plastic. If it is paint coating, classify under 721240.
Q: How to check the tariff rate for 721260?
A: You can check the latest tariff rate through the official website of the General Administration of Customs of China or the 'Internet + Customs' platform. You can also use an HS code query tool, enter 721260, and view import tariffs, value-added tax, etc. Note that tariff rates are subject to policy adjustments; it is recommended to refer to the latest official announcements.
Q: What is the difference in classification between plastic coated carbon steel sheet and galvanized sheet?
A: Galvanized sheet, if width less than 600mm, is classified under 7212.20 or 7212.30; plastic coated sheet is classified under 7212.60. The difference lies in the coating material: zinc layer vs. plastic layer. If first galvanized and then plastic coated, it is still classified as plastic coated.
Q: If the carbon steel sheet width is exactly 600mm, which code should it be classified under?
A: Width of 600mm or more should be classified under 7210, and the specific subheading depends on the coating type. For example, plastic coated sheet of width 600mm or more is classified under 7210.70 (painted or plastic coated).
Q: How to describe the plastic coating material when declaring?
A: The specific plastic type should be indicated, such as polyethylene (PE), polyvinyl chloride (PVC), polyester (PET), etc. Different plastics may affect classification, but 7212.60 covers all plastic coatings.
Q: What industries can plastic coated carbon steel sheet be used in?
A: Commonly used in home appliances (refrigerator, washing machine housings), building decoration (roofs, walls), automotive interiors, furniture, etc. Use does not affect classification, but must be truthfully declared.
Q: If the plastic layer is very thick, will it affect classification?
A: If the plastic layer thickness exceeds the substrate and constitutes the essential character, it may be classified under Chapter 39. However, usually the plastic coating only serves protection or decoration, and it is still classified under 7212.60.
Q: What documents are required for importing plastic coated carbon steel sheet?
A: Generally, a contract, invoice, packing list, bill of lading, certificate of origin, etc. are required. If anti-dumping or countervailing measures are involved, relevant certificates are also required. It is recommended to consult a customs broker in advance.
Q: What is the difference between 721260 and 721240?
A: 721240 is painted or plastic coated sheet of width less than 600mm, but 721260 specifically refers to plastic coated. 721240 covers paint and plastic, while 721260 only plastic. If it is paint coating, classify under 721240.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.