NCS/ARS/CL/10278

You have applied for the tariff classification of Non-Alloy Steel Wire Rod imported in irregularly wound coils.

PRODUCT ANALYSIS

Based on the submitted documentation, the product is hot-rolled wire rod manufactured from iron/non-alloy steel, presented in irregularly wound coils with a circular cross-section and a diameter not exceeding 5.5 mm. It is produced through the hot-rolling process and supplied in coil form for further industrial processing, including wire drawing, forging, and fabrication.

The product is identified as SAE 1006 grade steel, a low-carbon mild steel widely used in applications requiring high ductility, superior weldability, and good formability. Its ductility enables the material to deform plastically—such as stretching, bending, or drawing into thin wires—under tensile stress without fracture, making it suitable for downstream manufacturing processes.

According to the submitted specifications, SAE 1006 typically contains a maximum of 0.08% carbon, 0.25–0.40% manganese, 0.040% maximum phosphorus, 0.050% maximum sulphur, and 0.20% maximum silicon, confirming that the product falls within the category of non-alloy steel.

TARIFF CLASSIFICATION

Bars and rods, hot-rolled, in irregularly wound coils are defined in Note 1(l) to Chapter 72. Based on the product description, physical characteristics, chemical composition, and the submitted documentation, the product is classifiable under Heading 7213, which covers:

“Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel.”

Accordingly, the product is properly classified under Tariff Subheading 7213.20.10.00 – Of circular cross-section measuring less than or equal to 5.5 mm in diameter, attracting 5% import duty and 7.5% VAT, in accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL JUSTIFICATION

• GIR 1 & 6
• Note 1 (l) to Chapter 72