Product classification
HS code for Rail sole plates: 7302.40
Iron or steel, railway or tramway track construction material, fish-plates and sole plates.
Classification of rail sole plates under HS 7302.40
Rail sole plates, also known as base plates or tie plates, are classified under HS code 7302.40. This classification is determined by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and 6. Chapter 73 covers articles of iron or steel, and heading 7302 is dedicated to railway or tramway track construction material of iron or steel. The subheading 7302.40 specifically identifies \"fish-plates and sole plates.\" These components are critical for the structural integrity of a railway track. A sole plate is a thick steel plate used between the steel rail and the railroad ties (sleepers). Its primary purpose is to distribute the heavy load of the train over a larger area of the sleeper, preventing the rail from cutting into the wood or damaging the concrete. It also provides a flat surface for the rail to rest on and includes holes for spikes or bolts to secure the rail and maintain the correct track gauge. The classification is based on the material composition (iron or steel) and the specific engineering function within the railway infrastructure. Even if the sole plate is part of a larger assembly, if it is imported or exported as a discrete component for track construction, it remains under 7302.40. This code excludes general-purpose fasteners like bolts, nuts, and screws, which are classified under heading 7318, even if they are intended for use with sole plates.
- Covers
- Steel rail base plates
- Iron tie plates
- Railway sole plates
- Tramway sole plates
- Rail bearing plates
- Also under 7302.40
- Pandrol rail clips
- Vossloh rail fastening systems
- ArcelorMittal fishplates
- Nippon Steel sole plates
- Tata Steel rail components
Codes often confused with 7302.40
Common mistake. Rail sole plates are frequently confused with standard rails (HS code 7302.10) or sleepers (HS code 7302.90). Additionally, the fasteners used to secure them, such as rail spikes, bolts, and nuts, are classified under HS code 7318 and should not be included under 7302.40.
Top exporters and importers of HS 730240 (the code used for rail sole plates), 2025
In 2025, the largest exporter of HS 730240 (the code used for rail sole plates) in UN Comtrade data was the United States, with 19% of world exports; the largest importer in UN Comtrade data was Canada, with 16% 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 730240, not only rail sole plates.
Top exporters 2025 · share of world exports
- 1 United States $40M 19% of world exports
- 2 Czechia $30M 14% of world exports
- 3 China $28M 13% of world exports
World total: $208M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Canada $39M 16% of world imports
- 2 Germany $25M 10% of world imports
- 3 United Kingdom $12M 4.9% of world imports
World total: $239M 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 rail sole plates
Brazil classifies rail sole plates under NCM 7302.40.00: HS 7302.40 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 rail sole plates
What is the HS code for Rail sole plates?
The HS code for Rail sole plates is 730240 (Iron or steel, railway or tramway track construction material; fish-plates and sole plates). The HS code for rail sole plates is 7302.40, which covers fish-plates and sole plates made of iron or steel.
How do I classify Rail sole plates for customs?
Rail sole plates is classified under HS code 730240 — Iron or steel, railway or tramway track construction material; fish-plates and sole plates. This is a 6-digit subheading level code.
Are plastic rail pads classified here?
No, plastic or rubber rail pads used for vibration dampening are classified under their respective material chapters, such as Chapter 39 for plastics or Chapter 40 for rubber.
Which countries are the top exporters of rail sole plates (HS 730240)?
In 2025, the top exporters of HS 730240 (the code used for rail sole plates) in UN Comtrade data were the United States ($40M, 19% of world exports), Czechia ($30M) and China ($28M). World exports came to about $208M, 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 rail sole plates (HS 730240)?
In 2025, the top importers of HS 730240 (the code used for rail sole plates) in UN Comtrade data were Canada ($39M, 16% of world imports), Germany ($25M) and the United Kingdom ($12M). World imports came to about $239M, 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 Rail sole plates the same in all countries?
The base HS code 730240 for Rail sole plates 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 rail sole plates in Brazil?
In Brazil, rail sole plates (HS 730240) is classified under NCM 7302.40.00.