Chapter 73 covers articles of iron or steel, but excludes raw materials for iron and steel smelting (such as pig iron, ferroalloys) and ferrous waste and scrap. This chapter includes iron and steel tubes, hollow profiles, iron and steel structures, sheet piling, railway track construction materials of iron or steel, iron or steel wire, chains, nails, bolts, nuts, springs, stoves, sanitary ware, etc. Note that this chapter does not include machinery, mechanical appliances, etc. (Chapter 84) and vehicles (Chapter 87), but railway track construction materials of iron or steel (such as fishplates) are explicitly classified under this chapter. Heading 7302 covers railway or tramway track construction material of iron or steel, including rails, check-rails, rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. These goods must be specialized for railway or tramway tracks, not general iron or steel products. First 2 digits 73: Chapter 73, articles of iron or steel. Digits 3-4: 02: Heading 7302, railway or tramway track construction material of iron or steel. Digits 5-6: 40: Subheading 730240, specifically fish-plates and sole plates. Fish-plates are splice plates connecting the ends of two rails, and sole plates are base plates that support rails and are fixed to sleepers. This subheading only includes fish-plates and sole plates, not other crossing pieces or jointing pieces. This commodity is a railway fish-plate, specialized for connecting rails, belonging to railway track construction material of iron or steel, therefore classified under 7302. It is not classified under 7318 (bolts, nuts and similar general fasteners of iron or steel) or 7326 (other articles of iron or steel), because fish-plates are jointing pieces specifically designed for railway tracks, with specific shapes and functions, conforming to the exclusive description of 7302.
Chapter
Chapter 73 covers articles of iron or steel, but excludes raw materials for iron and steel smelting (such as pig iron, ferroalloys) and ferrous waste and scrap. This chapter includes iron and steel tubes, hollow profiles, iron and steel structures, sheet piling, railway track construction materials of iron or steel, iron or steel wire, chains, nails, bolts, nuts, springs, stoves, sanitary ware, etc. Note that this chapter does not include machinery, mechanical appliances, etc. (Chapter 84) and vehicles (Chapter 87), but railway track construction materials of iron or steel (such as fishplates) are explicitly classified under this chapter.
Heading
Heading 7302 covers railway or tramway track construction material of iron or steel, including rails, check-rails, rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. These goods must be specialized for railway or tramway tracks, not general iron or steel products.
Digit Breakdown
First 2 digits 73: Chapter 73, articles of iron or steel. Digits 3-4: 02: Heading 7302, railway or tramway track construction material of iron or steel. Digits 5-6: 40: Subheading 730240, specifically fish-plates and sole plates. Fish-plates are splice plates connecting the ends of two rails, and sole plates are base plates that support rails and are fixed to sleepers. This subheading only includes fish-plates and sole plates, not other crossing pieces or jointing pieces.
Classification Basis
This commodity is a railway fish-plate, specialized for connecting rails, belonging to railway track construction material of iron or steel, therefore classified under 7302. It is not classified under 7318 (bolts, nuts and similar general fasteners of iron or steel) or 7326 (other articles of iron or steel), because fish-plates are jointing pieces specifically designed for railway tracks, with specific shapes and functions, conforming to the exclusive description of 7302.
📝 Declaration Elements
Product Name: Declare the commodity name, which should be accurately described as "railway fish-plate" or "rail fish-plate", avoiding vague names such as "iron plate" or "connecting plate". Material: Declare the iron or steel material, such as "carbon steel" or "alloy steel", and indicate the grade (e.g., Q235B). Material affects classification and tax rates and must be specific. Specifications and Dimensions: Declare the length, width, thickness and other dimensions of the fish-plate, as well as the compatible rail model (e.g., for 60kg/m rails). Processing Technique: Explain the manufacturing process, such as "hot-rolled", "forged", "machined", whether drilling, milling grooves, etc. have been performed. Use: Clearly state it is used for railway rail connection, such as "used for railway rail joint connection". Brand: Declare the brand name (if any); if no brand, indicate "unbranded". Model: Declare the product model or drawing number to facilitate identification of specific specifications. Product Name: Railway fish-plate; Material: Carbon steel Q235B; Specifications: Length 600mm × Width 80mm × Thickness 20mm, compatible with 60kg/m rails; Processing Technique: Hot-rolled then drilled; Use: Used for railway rail joint connection; Brand: Unbranded; Model: FT-60. Mistakenly classifying fish-plates under 7318 (bolts, nuts), ignoring their specialization. Material declaration is not specific, only writing "steel", affecting classification and customs valuation. Use description is vague, not clearly stating railway track use, leading to customs questioning.
Product Name
Declare the commodity name, which should be accurately described as "railway fish-plate" or "rail fish-plate", avoiding vague names such as "iron plate" or "connecting plate".
⚠️ Incorrectly declaring as "steel connecting plate" or "fastener", leading to classification disputes.
Material
Declare the iron or steel material, such as "carbon steel" or "alloy steel", and indicate the grade (e.g., Q235B). Material affects classification and tax rates and must be specific.
⚠️ Only writing "steel" or "iron", without specifying the specific material and grade.
Specifications and Dimensions
Declare the length, width, thickness and other dimensions of the fish-plate, as well as the compatible rail model (e.g., for 60kg/m rails).
⚠️ Not providing the compatible rail model, only writing "standard dimensions".
Processing Technique
Explain the manufacturing process, such as "hot-rolled", "forged", "machined", whether drilling, milling grooves, etc. have been performed.
⚠️ Vaguely writing "processed", without specifying the specific process.
Use
Clearly state it is used for railway rail connection, such as "used for railway rail joint connection".
⚠️ Writing "used for fixing" without specifying the railway track use.
Brand
Declare the brand name (if any); if no brand, indicate "unbranded".
⚠️ Omitting the brand or incorrectly declaring as "no brand" when there is actually a trademark.
Model
Declare the product model or drawing number to facilitate identification of specific specifications.
⚠️ Incomplete model filling or inconsistency with the actual product.
Example： Product Name: Railway fish-plate; Material: Carbon steel Q235B; Specifications: Length 600mm × Width 80mm × Thickness 20mm, compatible with 60kg/m rails; Processing Technique: Hot-rolled then drilled; Use: Used for railway rail joint connection; Brand: Unbranded; Model: FT-60.
Common Mistakes：
Mistakenly classifying fish-plates under 7318 (bolts, nuts), ignoring their specialization.
Material declaration is not specific, only writing "steel", affecting classification and customs valuation.
Use description is vague, not clearly stating railway track use, leading to customs questioning.
🎯 Classification Logic
The core basis for classification is whether the commodity is specialized for railway or tramway track construction. Fish-plates, as specialized splice plates for connecting rails, conform to the description of heading 7302. Note the difference from general iron or steel fasteners: fish-plates have specific shapes and dimensions and directly fit with rails, while general fasteners do not have this specificity. In addition, material and processing technique do not affect classification, but the condition of "for track construction" must be met. 7318 Bolts, nuts, washers and similar fasteners of iron or steel: 7318 is for general fasteners, not specialized for railway tracks; although fish-plates serve a connecting function, they are specialized for railways, so classified under 7302. 7326 Other articles of iron or steel: 7326 is a residual heading; if fish-plates do not meet the specialization of 7302, they might be classified here, but in practice they should be preferentially classified under 7302. 7302 Other railway track construction material of iron or steel: Other subheadings under 7302 such as 730210 (rails), 730230 (switch blades) etc.; fish-plates specifically refer to 730240. 730290 Other railway track construction material of iron or steel: 730290 is the residual subheading under 7302; if fish-plates do not meet the specific description of 730240, they might be classified here, but fish-plates are explicitly named. Is it specialized for railway or tramway tracks? Is it used for connecting rails (fish-plates) or supporting rails (sole plates)? Is the material iron or steel? Does it have specific shapes and dimensions, not a general-purpose part? Is it excluded from 7318 or 7326?
Basis
The core basis for classification is whether the commodity is specialized for railway or tramway track construction. Fish-plates, as specialized splice plates for connecting rails, conform to the description of heading 7302. Note the difference from general iron or steel fasteners: fish-plates have specific shapes and dimensions and directly fit with rails, while general fasteners do not have this specificity. In addition, material and processing technique do not affect classification, but the condition of "for track construction" must be met.
Confused Codes：
7318 - Bolts, nuts, washers and similar fasteners of iron or steel
7318 is for general fasteners, not specialized for railway tracks; although fish-plates serve a connecting function, they are specialized for railways, so classified under 7302.
7326 - Other articles of iron or steel
7326 is a residual heading; if fish-plates do not meet the specialization of 7302, they might be classified here, but in practice they should be preferentially classified under 7302.
7302 - Other railway track construction material of iron or steel
Other subheadings under 7302 such as 730210 (rails), 730230 (switch blades) etc.; fish-plates specifically refer to 730240.
730290 - Other railway track construction material of iron or steel
730290 is the residual subheading under 7302; if fish-plates do not meet the specific description of 730240, they might be classified here, but fish-plates are explicitly named.
Self-Check：
✓ Is it specialized for railway or tramway tracks?
✓ Is it used for connecting rails (fish-plates) or supporting rails (sole plates)?
✓ Is the material iron or steel?
✓ Does it have specific shapes and dimensions, not a general-purpose part?
✓ Is it excluded from 7318 or 7326?
❓ FAQ
Why are railway fish-plates classified under 730240 instead of 7318? 730240 is a subheading specifically set for railway track construction material of iron or steel. Fish-plates are specialized parts for connecting rails, with specific shapes and functions, conforming to the description of 7302. 7318 is for general fasteners, not specialized for railways, so fish-plates should be classified under 730240. How should the material be filled in when declaring railway fish-plates? The specific iron or steel material should be filled in, such as "carbon steel Q235B" or "alloy steel 40Cr", with the grade indicated. Avoid only writing "steel" or "iron", because material affects classification and customs valuation, and customs may require material certification. Are both fish-plates and sole plates classified under 730240? Yes, subheading 730240 explicitly includes fish-plates and sole plates. Fish-plates are used for connecting rails, and sole plates are used for supporting rails and fixing them to sleepers. Both belong to railway track construction material of iron or steel, so both are classified under 730240. If fish-plates are used for other purposes, can they still be classified under 730240? No. 730240 only applies to fish-plates specialized for railway or tramway track construction. If used for other purposes (such as general mechanical connection), they may be classified under 7318 or 7326. Classification should be judged based on actual use. What documents are required for importing railway fish-plates? Basic documents such as contract, invoice, packing list, bill of lading, customs declaration form are usually required. In addition, material certification, product manual or drawings may be required to prove the use and specifications. Specific requirements are subject to customs. How to check the tariff rate for railway fish-plates? You can log on to the website of the General Administration of Customs of China or use the customs commodity code query tool, enter HS code 730240 to query the latest tariff rate. Tariff rates may vary due to trade agreements, country of origin and other factors; it is recommended to refer to the latest official publication. Is there an export tax rebate for railway fish-plates? The export tax rebate rate needs to be determined according to the national policy of the year. You can check the export tax rebate rate library published by the State Taxation Administration, or consult the local tax authority. Usually the rebate rate for iron and steel products may be adjusted; pay attention to the latest notices. Does the size of fish-plates affect the HS code during classification? The size itself does not affect the HS code, as long as it conforms to the description of 730240. However, size is one of the declaration elements and must be truthfully declared so that customs can confirm the commodity attributes. Fish-plates of different sizes are all classified under the same code.
Q: Why are railway fish-plates classified under 730240 instead of 7318?
A: 730240 is a subheading specifically set for railway track construction material of iron or steel. Fish-plates are specialized parts for connecting rails, with specific shapes and functions, conforming to the description of 7302. 7318 is for general fasteners, not specialized for railways, so fish-plates should be classified under 730240.
Q: How should the material be filled in when declaring railway fish-plates?
A: The specific iron or steel material should be filled in, such as "carbon steel Q235B" or "alloy steel 40Cr", with the grade indicated. Avoid only writing "steel" or "iron", because material affects classification and customs valuation, and customs may require material certification.
Q: Are both fish-plates and sole plates classified under 730240?
A: Yes, subheading 730240 explicitly includes fish-plates and sole plates. Fish-plates are used for connecting rails, and sole plates are used for supporting rails and fixing them to sleepers. Both belong to railway track construction material of iron or steel, so both are classified under 730240.
Q: If fish-plates are used for other purposes, can they still be classified under 730240?
A: No. 730240 only applies to fish-plates specialized for railway or tramway track construction. If used for other purposes (such as general mechanical connection), they may be classified under 7318 or 7326. Classification should be judged based on actual use.
Q: What documents are required for importing railway fish-plates?
A: Basic documents such as contract, invoice, packing list, bill of lading, customs declaration form are usually required. In addition, material certification, product manual or drawings may be required to prove the use and specifications. Specific requirements are subject to customs.
Q: How to check the tariff rate for railway fish-plates?
A: You can log on to the website of the General Administration of Customs of China or use the customs commodity code query tool, enter HS code 730240 to query the latest tariff rate. Tariff rates may vary due to trade agreements, country of origin and other factors; it is recommended to refer to the latest official publication.
Q: Is there an export tax rebate for railway fish-plates?
A: The export tax rebate rate needs to be determined according to the national policy of the year. You can check the export tax rebate rate library published by the State Taxation Administration, or consult the local tax authority. Usually the rebate rate for iron and steel products may be adjusted; pay attention to the latest notices.
Q: Does the size of fish-plates affect the HS code during classification?
A: The size itself does not affect the HS code, as long as it conforms to the description of 730240. However, size is one of the declaration elements and must be truthfully declared so that customs can confirm the commodity attributes. Fish-plates of different sizes are all classified under the same code.
⚠️ 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.