NCS/ARS/CL/10430

You have applied for the tariff classification of the following hot-rolled steel products, imported in sheet form.

PRODUCT ANALYSIS

Based on the submitted documentation, the products are hot-rolled flat products of non-alloy steel, grade Q235B, presented in sheet/plate form and coil/sheet dimensions. The products are identified by their thickness, width and length, with the following specifications:

1. Hot-Rolled Steel Plate – 5.75 × 1500 × 5850 mm, Q235B

The product is a hot-rolled flat steel product of Q235B grade, measuring 5.75 mm in thickness, 1,500 mm in width and 5,850 mm in length. It is produced from carbon steel and is supplied in rectangular plate form.

Its chemical composition is approximately 0.14% carbon (C), 0.13% silicon (Si), 0.33% manganese (Mn), 0.015% phosphorus (P), and 0.007% sulphur (S). Its low carbon content and small quantities of alloying elements indicate that the product is principally non-alloy carbon steel.

Based on documentation, the mechanical properties of the products are as follows:

• Yield Strength (ReL): 329 MPa 
• Tensile Strength (Rm): 434 MPa 
• Elongation (A): 32% 

These properties are consistent with a structural-grade carbon steel intended for applications requiring good strength, ductility and weldability.

2. Hot-Rolled Steel Plate – 7.75 × 1500 × 5850 mm, Q235B

Its also a hot-rolled flat product of Q235B carbon steel grade, measuring 7.75 mm in thickness, 1,500 mm in width and 5,850 mm in length. It is presented as a rectangular steel plate.

The chemical composition is approximately 0.15% carbon (C), 0.11% silicon (Si), 0.37% manganese (Mn), 0.014% phosphorus (P), and 0.011% sulphur (S). The composition similarly indicates a non-alloy steel, with manganese present within the normal range for carbon/structural steel.

The mechanical properties are:

• Yield Strength (ReL): 339 MPa 
• Tensile Strength (Rm): 442 MPa 
• Elongation (A): 30% 

The product therefore possesses the characteristics of a hot-rolled structural carbon steel plate, suitable for general structural and fabrication purposes.

3. Hot-Rolled Steel – 1.3 × 1220 × 2440 mm, Q235B

The product is also a hot-rolled flat product of Q235B steel grade, measuring 1.3 mm in thickness, 1,220 mm in width and 2,440 mm in length. The product is a relatively thin hot-rolled flat steel product supplied in rectangular sheet dimensions.

According to the Mill test certificate, the product’s chemical composition is approximately 0.04% carbon (C), 0.07% silicon (Si), 0.11% manganese (Mn), 0.019% phosphorus (P), and 0.020% sulphur (S). The composition shows a very low carbon content and no substantial alloying additions, supporting its identification as non-alloy steel.

The reported mechanical properties are:

• Yield Strength (ReL): 306 MPa 
• Tensile Strength (Rm): 371 MPa 
• Elongation (A, 50 mm): 35.5% 

The combination of relatively high elongation and moderate tensile/yield strength indicates a ductile, hot-rolled carbon steel sheet suitable for general fabrication and structural applications.

4. Hot-Rolled Steel – 1.0 × 1220 × 2440 mm, Q235B

The product is a hot-rolled flat product of Q235B carbon steel, having a thickness of 1.0 mm, width of 1,220 mm, and length of 2,440 mm, supplied in rectangular sheet form.

Its chemical composition is approximately 0.02% carbon (C), 0.05% silicon (Si), 0.12% manganese (Mn), 0.025% phosphorus (P), and 0.001% sulphur (S). It has low carbon content and lack of significant alloying elements, hereby establishing the product as non-alloy carbon steel.

Its mechanical properties are:

• Yield Strength (ReL): 278 MPa 
• Tensile Strength (Rm): 354 MPa 
• Elongation (A, 50 mm): 40% 

The high elongation demonstrates good ductility, while the yield and tensile strengths are consistent with a structural-grade hot-rolled carbon steel.

Product Characterization

Based on the specifications provided, all four products are flat-rolled products of non-alloy steel, grade Q235B, manufactured by the hot-rolling process. The first two products (5.75 × 1500 × 5850mm and 7.75 × 1500 × 5850 mm) are supplied as relatively thick rectangular plates, while the latter two (1.3 × 1220 × 2440 mm and 1.0 × 1220 × 2440 mm) are thinner rectangular sheets.

The chemical compositions are predominantly iron with carbon, manganese and minor amounts of silicon, phosphorus and sulphur, without alloying elements in quantities that would ordinarily cause the products to be regarded as alloy steel. The mechanical properties demonstrate the required combination of yield strength, tensile strength and elongation characteristic of Q235B structural carbon steel.

TARIFF CLASSIFICATION

Flat Rolled Products, are defined in Note 1(l) to Chapter 72. Based on the products description, physical characteristics, chemical composition, and the submitted documentation, the product is classifiable under Heading 7208, which covers:

Flat-rolled products of iron or non-alloy steel, of width of 600mm or more, hot rolled, not clad, plated or coated.

The submitted specifications establish that all four products are flat-rolled products; made of Q235B non-alloy steel grade; have a width exceeding 600 mm, hot-rolled; and are imported as uncoated steel sheets, with no indication of plating, cladding or coating.

Accordingly, all four (4) products are properly classified, as follows in line with ECOWAS Common External Tariff (CET) 2022 – 2027.

LEGAL JUSTIFICATION

• GIR 1 & 6
• Note 1(l) to Chapter 72
• Relevant Explanatory Note to heading 7208