Product classification
HS code for Cold rolled steel sheet: 7209.26
Iron or non-alloy steel, (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm but less than 3mm.
Classification of cold rolled steel sheet under HS 7209.26
The classification of cold-rolled steel sheets under HS code 7209.26 is governed by the General Rules of Interpretation (GRI) and the specific legal notes of Chapter 72 of the Harmonized System. Heading 7209 covers flat-rolled products of iron or non-alloy steel, with a width of 600 mm or more, which have been cold-rolled (cold-reduced) and are not clad, plated, or coated. The cold-rolling process, which involves reducing the thickness of the steel at room temperature, results in a product with higher yield strength and a smoother surface finish than hot-rolled alternatives. Subheading 7209.26 is specifically reserved for products that are not in coils and possess a thickness exceeding 1 mm but less than 3 mm. This classification is highly specific; if the product is presented in coils, it must be classified under subheadings 7209.15 through 7209.18. The width requirement of 600 mm or more is a primary divider; products narrower than this are classified under heading 7211. Furthermore, the thickness must be precisely measured, as a thickness of exactly 3 mm or more would shift the classification to 7209.25. Importers must ensure that the material is non-alloy steel, as the presence of alloying elements above certain thresholds would move the product to Chapter 72, heading 7225. Technical documentation, such as a Mill Test Report (MTR), is essential to verify the chemical composition, the manufacturing process (cold-rolled), and the physical dimensions to justify the use of this specific HS code. The distinction between cold-rolled and hot-rolled is also critical, as hot-rolled products fall under heading 7208.
- Covers
- Cold-reduced non-alloy steel sheets (cut-to-length)
- Flat-rolled steel plates with thickness between 1.1mm and 2.9mm
- Non-coiled cold-rolled structural steel sheets
- Automotive grade cold-rolled steel sheets (not in coils)
- Precision-rolled steel sheets for appliance manufacturing
- Also under 7209.26
- POSCO cold-rolled sheets
- JFE Steel CR plates
- Tata Steel CR sheets
- Baosteel cold-rolled flat products
- Nucor CR cut sheets
Codes often confused with 7209.26
Common mistake. This code is frequently confused with 7209.16, which covers the same material and thickness but in coils. Another common error is using 7208.52, which applies to hot-rolled steel of similar dimensions. Additionally, if the steel is narrower than 600 mm, it should be classified under 7211.29 rather than 7209.26. Misclassification often occurs when the "not in coils" status is overlooked or when the thickness is incorrectly rounded during the declaration process.
Top exporters and importers of HS 720926 (the code used for cold rolled steel sheet), 2025
In 2025, the largest exporter of HS 720926 (the code used for cold rolled steel sheet) in UN Comtrade data was China, with 12% of world exports; the largest importer in UN Comtrade data was Germany, with 10% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 720926, not only cold rolled steel sheet.
Top exporters 2025 · share of world exports
- 1 China $53M 12% of world exports
- 2 Italy $47M 11% of world exports
- 3 Hungary $44M 10.0% of world exports
World total: $439M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $44M 10% of world imports
- 2 Czechia $36M 8.2% of world imports
- 3 Hungary $34M 7.8% of world imports
World total: $432M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for cold rolled steel sheet
Brazil classifies cold rolled steel sheet under NCM 7209.26.00: HS 7209.26 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product falls under the Carbon Border Adjustment Mechanism (CBAM). Importers to the EU must declare embedded carbon emissions and purchase CBAM certificates.
Questions about cold rolled steel sheet
What is the HS code for Cold rolled steel sheet?
The HS code for Cold rolled steel sheet is 720926 (Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm but less than 3mm). The HS code for cold-rolled steel sheet (non-alloy, not in coils, width 600mm or more, thickness between 1mm and 3mm) is 7209.26.
How do I classify Cold rolled steel sheet for customs?
Cold rolled steel sheet is classified under HS code 720926 — Iron or non-alloy steel; (not in coils), flat-rolled, width 600mm or more, cold-rolled, of a thickness exceeding 1mm but less than 3mm. This is a 6-digit subheading level code.
How does thickness affect the classification of cold-rolled steel?
Thickness is a primary determinant in Chapter 72; for non-coiled cold-rolled steel, 7209.25 is for 3mm or more, 7209.26 is for 1mm to 3mm, and 7209.27 is for 0.5mm to 1mm.
Which countries are the top exporters of cold rolled steel sheet (HS 720926)?
In 2025, the top exporters of HS 720926 (the code used for cold rolled steel sheet) in UN Comtrade data were China ($53M, 12% of world exports), Italy ($47M) and Hungary ($44M). World exports came to about $439M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of cold rolled steel sheet (HS 720926)?
In 2025, the top importers of HS 720926 (the code used for cold rolled steel sheet) in UN Comtrade data were Germany ($44M, 10% of world imports), Czechia ($36M) and Hungary ($34M). World imports came to about $432M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Cold rolled steel sheet the same in all countries?
The base HS code 720926 for Cold rolled steel sheet is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cold rolled steel sheet in Brazil?
In Brazil, cold rolled steel sheet (HS 720926) is classified under NCM 7209.26.00.