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72.16 Angles, shapes and sections of iron or non-alloy steel.
Angles, shapes and sections are defined in Note 1 (n) to this Chapter.
The sections most commonly falling in this heading are H, I, T, capital omega, Z and U (including channels), obtuse, acute and right (L) angles. The corners may be square or rounded, the limbs equal or unequal, and the edges may or may not be "bulbed" (bulb angles or shipbuilding beams).
Angles, shapes and sections are usually produced by hot-rolling, hot-drawing, hot extrusion or hot-forging or forging blooms or billets.
The heading includes goods which have been cold-formed or cold finished (by cold-drawing, etc.) and also covers angles, shapes and sections made by forming on a roll type machine or by forming sheets, plates or strip on a press. So called "ribbed sheets and plates" having an angular profile are also classified here.
The products of this heading may have been subjected to working such as drilling, punching or twisting or to surface treatment such as coating, plating or cladding - see Part IV (C) of the General Explanatory Note to this Chapter, provided they do not thereby assume the character of articles or of products falling in other headings.
The heavier angles, shapes and sections (e.g., girders, beams, pillars and joists) are used in the construction of bridges, buildings, ships, etc.; lighter products are used in the manufacture of agricultural implements, machinery, automobiles, fences, furniture, sliding door or curtain tracks, umbrella ribs and numerous other articles.
The heading does not cover :(a) Welded angles, shapes and sections, and sheet piling (heading 73.01), and railway or tramway track construction material (heading 73.02). (b) Articles prepared for use in structures (heading 73.08). Subheading Explanatory Notes. Subheadings 7216.10, 7216.21, 7216.22, 7216.31, 7216.32, 7216.33 and 7216.40
In order to classify U, I, H, L or T sections in these subheadings, the height should be determined as follows :
U, I or H sections : the distance between the external surfaces of the two parallel planes.
L sections : the height of the largest external side.
T sections : the total height of the section.
An I section (narrow or medium flange) is a product with flanges of a width not exceeding 0.66 of the height of the section and less than 300 mm. Subheadings 7216.10, 7216.21, 7216.22, 7216.31, 7216.32, 7216.33, 7216.40 and 7216.50
The provisions of the Explanatory Note to heading 72.14 concerning surface treatments also apply to the products of these subheadings. Subheadings 7216.61 and 7216.69
See the Explanatory Note to subheadings 7215.10 and 7215.50.
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