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Published advance ruling · Classification

NCS/ARS/CL/10249

Advance ruling number
NCS/ARS/CL/10249
System reference
10249
Date of issue
2026-01-09
Category
Classification
Name of applicant
Withheld — applicant details are not published
Product
Circular Hollow Sections (CHS), Universal Columns (UC/UKC) – H Sections, Universal Beams (UB/UKB) – I Sections, Carbon Steel Plates and Parallel Flange Channels (PFC)
Product specification / details

You have applied for the tariff classification of the following steel products, with uniform length of 12m and various levels of thickness.

LIST OF PRODUCTS

S/NSteel ProductDimension Range
1Circular Hollow Sections (CHS), non-alloy steel60.3×3.2mm; 76.1×3.2mm; 88.9×3.2mm; 88.9×4.0mm; 114.3×3.2mm; 114.3×5.0mm; 139.7×5.0mm
2Universal Sections – Universal Columns (UC/UKC) and Universal Beams (UB/UKB), non-alloy steelVarious
3Carbon steel plates, non-alloy (thickness exceeding 10mm)10.5mm–50mm
4Carbon steel plates, non-alloy (thickness 4.75mm–10mm)8mm–10mm
5Parallel Flange Channels (PFC), non-alloy steel260×90×35

 

PRODUCT ANALYSIS

Based on the submitted documentation, which includes the Mill Test Certificate (MTC) for steel, the products comprise of Circular Hollow Sections (CHS), Universal Columns (UC/UKC), Universal Beams (UB/UKB), carbon steel plates, and Parallel Flange Channels (PFC), all manufactured from structural steel grade S355JR.

S355JR is a low-carbon, non-alloy structural steel widely used in construction and engineering. It is a recognized European standard hot-rolled structural steel, valued for its high strength, good weldability, and toughness.

Under the steel grade designation: S denotes structural steel; 355 indicates a minimum yield strength of 355 MPa; JR signifies compliance with a Charpy V-notch impact test, with a minimum absorbed energy of 27 Joules at +20°C, confirming adequate toughness under impact conditions. Charpy V-notch test is a standard materials test that measures a material's toughness by striking a small, notched specimen with a pendulum and measuring the energy absorbed during fracture, revealing its resistance to sudden impact).

CHEMICAL COMPOSITION

The chemical composition of S355JR is tightly controlled to ensure weldability and structural integrity. Typical maximum limits include:

  • Carbon: ≤ 0.24%
  • Silicon: ≤ 0.55%
  • Manganese: ≤ 1.60%
  • Phosphorus: ≤ 0.035%
  • Sulphur: ≤ 0.035%

Although S355JR contains elements other than iron and carbon, their concentrations remain below the thresholds for alloy steel classification. Accordingly, S355JR is correctly regarded as non-alloy steel for classification purposes.

PRODUCT DESCRIPTIONS AND CLASSIFICATION

 Based on the foregoing analysis and in accordance with the provisions of the Harmonized System under the relevant headings, the steel products under review are appropriately classified as follows:

1. Circular Hollow Sections (CHS)

Circular Hollow Sections are structural steel sections with a circular cross-section and hollow interior, commonly supplied as welded tubes. They offer excellent strength, durability, and uniform load distribution.

S/NDIMENSIONLENGTHHS CODERATE OF DUTY
1.CHS60.3 x 3.2 S355JR12M7306.30.90.00 - Other, welded, of circular cross-section, of iron or non-alloy steel

 

 

 

 

20% Rate of Duty,

And 7.5% VAT

2.CHS76.1 x 3.2 S355JR12M
3.CHS88.9 x 3.2 S355JR12M
4.CHS88.9 x 4.0 S355JR12M
5.CHS114.3 x 3.2 S355JR12M
6.CHS114.3 x 3.6 S355JR12M
7.CHS114.3 x 5.0 S355JR12M
8.CHS139.7 x 5.0 S355JR12M

 

2. Universal Columns (UC/UKC) – H Sections

Universal Columns are H-shaped structural sections, characterized by relatively equal flange width and depth, providing high resistance to axial compressive loads and making them suitable for vertical structural applications.

S/NDIMENSIONLENGTHHS CODERATE OF DUTY
1.UC152x152x23 S355JR12M7216.33.00.00 – H Section

 

 

 

 

 

20% Rate of Duty,

And 7.5% VAT

2.UC152x152x30 S355JR12M
3.UC152x152x37 S355JR12M
4.UKC203x203x52 S355JR12M
5.UKC203x203x60 S355JR12M
6.UKC203x203x71 S355JR12M
7.UKC254x254x73 S355JR12M
8.UKC254x254x89 S355JR12M
9.UKC203x203x46 S355JR12M

 

3. Universal Beams (UB/UKB) – I Sections

Universal Beams have an I-shaped cross-section, where the depth exceeds the flange width. This geometry makes them particularly efficient in resisting bending stresses in horizontal structural applications.

S/NDIMENSIONLENGTHHSCODERATE OF DUTY
1.UB203x133x25 S355JR12M

 

 

7216.32.00.00

I- Sections

 

 

20% Rate of Duty,

And 7.5% VAT

2.UB254x146x31 S355JR12M
3.UKB533x210x82 S355JR12M
4.UKB533x210x92 S355JR12M
5.UKB610x229x125 S355JR12M
6.UKB686x254x140 S355JR12M
7.UKB686x254x140 S355JR12M
8.UB305x165x40 S355JR12M
9.UKB120x74x13 S355JR12M
10.UB254x146x31 S355JR12M
11.UKB686x254x140 S355JR12M
12.UKB160x88x16 S355JR12M
13.UKB175x90x19 S355JR12M
14.UB356x127x33 S355JR12M
15.UKB406x140x39 S355JR12M
16.UKB457x191x67 S355JR12M
17.UKB610x229x101 S355JR12M
18.UB356x171x45 S355JR12M
19.UB406x140x46 S355JR12M
20.UKB356x171x51 S355JR12M
21.UB457x152x52 S355JR12M
22.UKB457x152x60 S355JR12M

 

4. Carbon Steel Plates – Thickness Exceeding 10mm

Carbon steel plates are flat-rolled, non-alloy steel products with uniform thickness, manufactured primarily from iron and carbon. Plates exceeding 10mm in thickness are used in heavy structural and fabrication applications.

S/NTHICKNESSDIMENSIONHSCODERATE OF DUTY
1.50mm steel plate (S355JR) 2.44M X 1

 

7208.51.00.00 –

Of a thickness exceeding 10mm

 

 

 

5% Rate of Duty,

And 7.5% VAT

2.40mm steel plate (S355JR) 2.44M X 1
3.30mm steel plate (S355JR) 2.44M X 1
4.25mm steel plate (S355JR) 2.44M X 1
5.20mm steel plate (S355JR) 2.44M X 1

 

5. Carbon Steel Plates – Thickness 4.75mm to 10mm

Plates within this thickness range are similarly flat-rolled, non-alloy steel products used for structural and fabrication purposes.

S/NTHICKNESSDIMENSIONHSCODERATE OF DUTY
1.8mm steel plate (S355JR) 3M X 1.5M

7208.52.00.00 –

Of a thickness of 4.75mm or more but not exceeding 10mm

 

 

5% Rate of Duty,

And 7.5% VAT

 

2.

 

10mm steel plate (S355JR) 

 

3M X 1.5M

6. Parallel Flange Channels (PFC)

Parallel Flange Channels are hot-rolled U-shaped structural steel sections with parallel inner and outer flange faces, facilitating ease of connection and structural stability.

S/NDIMENSIONHSCODERATE OF DUTY
1.PFC260x90x357216.31.00.00 – U Sections

20% Rate of Duty,

And 7.5% VAT

  

Kindly note that all items were classified in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6

 

Tariff classification / rules of origin
7306.30.90.00, 7216.33.00.00, 72
Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
Not stated