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The provisions of the Explanatory Note to heading 72.08 apply, mutatis mutandis, to the products of this heading.
Criteria for distinguishing between the cold-rolled products of this heading and the hot-rolled products of heading 72.08 are set out in the General Explanatory Note to this Chapter - see Part (Ⅳ) (B).
Because of their special properties (better surface finish, better aptitude to cold-forming, stricter tolerances, generally reduced thickness, higher mechanical strength, etc.), the products of this heading are in general used for purposes different from those of their hot-rolled counterparts, which they increasingly tend to replace. They are used, in particular, in the manufacture of automobile bodies, metal furniture, domestic appliances, central heating radiators and for producing angles, shapes and sections by a cold process (either forming or profiling). They are easy to coat (by tin-plating, electroplating, varnishing, enamelling, lacquering, painting, coating with plastics, etc.).
They are often delivered after annealing, normalising or other heat treatment. If they are very thin (generally less than 0.5 mm) and if their surface has been pickled to render them suitable for tin-plating, varnishing or printing, they may be described as "black plate", even when coiled.Subheading Explanatory Note. Subheadings 7209.15, 7209.16, 7209.17, 7209.18, 7209.25, 7209.26, 7209.27 and 7209.28
In addition to cold-rolling, the products of these subheadings may have been subjected to the following working or surface treatments : (1) Flattening. (2) Annealing, hardening, tempering, case-hardening, nitriding and similar heat treatments to improve the properties of the metal. (3) Pickling. (4) Surface treatments described in Item (2) of the second paragraph of the Explanatory Note to heading 72.08. (5) Stamping, punching, printing, etc., with simple inscriptions, such as trademarks. (6) Cutting into rectangular (including square) shape. (7) Operations intended exclusively to detect flaws in the metal.
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