Chapter 72 — Iron and steel

Nepal Customs Tariff 2026/27 import duty rates and 169 HS code lines for Iron and steel (Section XV — Base metals and articles of base metal). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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72.01 — Pig iron and spiegeleisen in pigs, blocks or other primary forms

HS code	Description	Unit	General duty	SAARC duty
7201.10.00	Non-alloy pig iron containing by weight 0.5% or less of phosphorus	kg	5%	5%
7201.20.00	Non-alloy pig iron containing by weight more than 0.5% of phosphorus	kg	5%	5%
7201.50.00	Alloy pig iron; spiegeleisen	kg	5%	5%

72.02 — Ferro alloys

HS code	Description	Unit	General duty	SAARC duty
7202.11.00	Containing by weight more than 2% of carbon	kg	5%	5%
7202.19.00	Ferro-manganese — Other	kg	5%	5%
7202.21.00	Containing by weight more than 55% of silicon	kg	5%	5%
7202.29.00	Ferro-silicon — Other	kg	5%	5%
7202.30.00	Ferro-silico-manganese	kg	5%	5%
7202.41.00	Containing by weight more than 4% of carbon	kg	5%	5%
7202.49.00	Ferro-chromium — Other	kg	5%	5%
7202.50.00	Ferro-silico-chromium	kg	5%	5%
7202.60.00	Ferro-nickel	kg	5%	5%
7202.70.00	Ferro-molybdenum	kg	5%	5%
7202.80.00	Ferro-tungsten and ferro-silico-tungsten	kg	5%	5%
7202.91.00	Ferro-titanium and ferro-silico-titanium	kg	5%	5%
7202.92.00	Ferro-vanadium	kg	5%	5%
7202.93.00	Ferro-niobium	kg	5%	5%
7202.99.00	Other	kg	5%	5%

72.03 — Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms

HS code	Description	Unit	General duty	SAARC duty
7203.10.00	Ferrous products obtained by direct reduction of iron ore	kg	5%	5%
7203.90.00	Other	kg	5%	5%

72.04 — Ferrous waste and scrap; remelting scrap ingots of iron or steel

HS code	Description	Unit	General duty	SAARC duty
7204.10.00	Waste and scrap of cast iron	kg	5%	5%
7204.21.00	Of stainless steel	kg	5%	5%
7204.29.00	Waste and scrap of alloy steel — Other	kg	5%	5%
7204.30.00	Waste and scrap of tinned iron or steel	kg	5%	5%
7204.41.00	Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles	kg	5%	5%
7204.49.00	Other waste and scrap — Other	kg	5%	5%
7204.50.00	Remelting scrap ingots	kg	10%	6%

72.05 — Granules and powders, of pig iron, spiegeleisen, iron or steel

HS code	Description	Unit	General duty	SAARC duty
7205.10.00	Granules	kg	5%	5%
7205.21.00	Of alloy steel	kg	5%	5%
7205.29.00	Powders — Other	kg	5%	5%

72.06 — Iron and non-alloy steel in ingots or other primary forms (excluding iron of Heading 72.03)

HS code	Description	Unit	General duty	SAARC duty
7206.10.00	Ingots	kg	5%	5%
7206.90.00	Other	kg	5%	5%

72.07 — Semi-finished products of iron or non-alloy steel

HS code	Description	Unit	General duty	SAARC duty
7207.11.00	Of rectangular (including square) cross-Section, the width measuring less than twice the thickness	kg	5%	5%
7207.12.00	Containing by weight less than 0.25% of carbon — Other, of rectangular (other than square) cross-Section	kg	5%	5%
7207.19.00	Containing by weight less than 0.25% of carbon — Other	kg	5%	5%
7207.20.00	Containing by weight 0.25% or more of carbon	kg	5%	5%

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

HS code	Description	Unit	General duty	SAARC duty
7208.10.00	In coils, not further worked than hot-rolled, with patterns in relief	kg	5%	5%
7208.25.00	Of a thickness of 4.75 mm or more	kg	5%	5%
7208.26.00	Of a thickness of 3 mm or more but less than 4.75 mm	kg	5%	5%
7208.27.00	Of a thickness of less than 3 mm	kg	5%	5%
7208.36.00	Of a thickness exceeding 10 mm	kg	5%	5%
7208.37.00	Of a thickness of 4.75 mm or more but not exceeding 10 mm	kg	5%	5%
7208.38.00	Of a thickness of 3 mm or more but less than 4.75 mm	kg	5%	5%
7208.39.00	Of a thickness of less than 3 mm	kg	5%	5%
7208.40.00	Not in coils, not further worked than hot-rolled, with patterns in relief	kg	5%	5%
7208.51.00	Of a thickness exceeding 10 mm	kg	5%	5%
7208.52.00	Of a thickness of 4.75 mm or more but not exceeding 10 mm	kg	5%	5%
7208.53.00	Of a thickness of 3 mm or more but less than 4.75 mm	kg	5%	5%
7208.54.00	Of a thickness of less than 3 mm	kg	5%	5%
7208.90.00	Other	kg	5%	5%

72.09 — Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated

HS code	Description	Unit	General duty	SAARC duty
7209.15.00	Of a thickness of 3 mm or more	kg	15%	5%
7209.16.00	Of a thickness exceeding 1 mm but less than 3 mm	kg	15%	5%
7209.17.00	Of a thickness of 0.5 mm or more but not exceeding 1 mm	kg	15%	5%
7209.18.00	Of a thickness of less than 0.5 mm	kg	15%	5%
7209.25.00	Of a thickness of 3 mm or more	kg	15%	5%
7209.26.00	Of a thickness exceeding 1 mm but less than 3 mm	kg	15%	5%
7209.27.00	Of a thickness of 0.5 mm or more but not exceeding 1 mm	kg	15%	5%
7209.28.00	Of a thickness of less than 0.5 mm	kg	15%	5%
7209.90.00	Other	kg	15%	5%

72.10 — Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated

HS code	Description	Unit	General duty	SAARC duty
7210.11.00	Of a thickness of 0.5 mm or more	kg	5%	5%
7210.12.00	Of a thickness of less than 0.5 mm	kg	5%	5%
7210.20.00	Plated or coated with lead, including terne-plate	kg	30%	30%
7210.30.00	Electrolytically plated or coated with zinc	kg	30%	30%
7210.41.00	Corrugated	kg	30%	30%
7210.49.00	Otherwise plated or coated with zinc — Other	kg	30%	30%
7210.50.00	Plated or coated with chromium oxides or with chromium and chromium oxides	kg	30%	30%
7210.61.00	Plated or coated with aluminium - zinc alloys	kg	30%	30%
7210.69.00	Plated or coated with aluminium — Other	kg	30%	30%
7210.70.00	Painted, varnished or coated with plastics	kg	30%	30%
7210.90.00	Other	kg	30%	30%

72.11 — Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated

HS code	Description	Unit	General duty	SAARC duty
7211.13.00	Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief	kg	30%	6%
7211.14.00	Not further worked than hot-rolled — Other, of a thickness of 4.75 mm or more	kg	30%	6%
7211.19.00	Not further worked than hot-rolled — Other	kg	30%	6%
7211.23.00	Containing by weight less than 0.25% of carbon	kg	30%	6%
7211.29.00	Not further worked than cold-rolled(cold-reduced) — Other	kg	30%	6%
7211.90.00	Other	kg	30%	6%

72.12 — Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated

HS code	Description	Unit	General duty	SAARC duty
7212.10.00	Plated or coated with tin	kg	10%	6%
7212.20.00	Electrolytically plated or coated with zinc	kg	30%	30%
7212.30.00	Otherwise plated or coated with zinc	kg	30%	30%
7212.40.00	Painted,varnished or coated with plastics	kg	30%	30%
7212.50.00	Otherwise plated or coated	kg	30%	30%
7212.60.00	Clad	kg	30%	30%

72.13 — Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel

HS code	Description	Unit	General duty	SAARC duty
7213.10.00	Containing indentations, ribs, grooves or other deformations produced during the rolling process	kg	30%	30%
7213.20.00	Other, of free-cutting steel	kg	30%	30%
7213.91.10	Not more than 8 mm	kg	5%	5%
7213.91.90	Of circular cross-Section measuring less than 14 mm in diameter — Other	kg	30%	30%
7213.99.00	Other	kg	15%	15%

72.14 — Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling

HS code	Description	Unit	General duty	SAARC duty
7214.10.00	Forged	kg	30%	30%
7214.20.00	Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling	kg	30%	30%
7214.30.00	Other, of free-cutting steel	kg	30%	30%
7214.91.00	Of rectangular (other than square) cross-Section	kg	30%	30%
7214.99.10	Re-rollable Bar & Rod( maximum length 1800 mm width 600 mm & thickness 5 mm or more)	kg	15%	15%
7214.99.90	Other	kg	30%	30%

72.15 — Other bars and rods of iron or non-alloy steel

HS code	Description	Unit	General duty	SAARC duty
7215.10.00	Of free-cutting steel, not further worked than cold-formed or cold-finished	kg	30%	30%
7215.50.00	Other, not further worked than cold-formed or cold-finished,	kg	30%	30%
7215.90.00	Other	kg	30%	30%

72.16 — Angles, shapes and Sections of iron or non-alloy steel

HS code	Description	Unit	General duty	SAARC duty
7216.10.00	U, l or H Section, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm	kg	30%	7.25%
7216.21.00	L Sections	kg	30%	7.25%
7216.22.00	T Sections	kg	30%	7.25%
7216.31.00	U Sections	kg	30%	7.25%
7216.32.00	I Sections	kg	30%	7.25%
7216.33.00	H Sections	kg	30%	7.25%
7216.40.00	L or T Sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more	kg	30%	6%
7216.50.00	Other angles, shapes and Sections, not further worked than hot-rolled, hot-drawn or extruded	kg	30%	6%
7216.61.00	Obtained from flat-rolled products	kg	30%	6%
7216.69.00	Angles, shapes, and Sections, not further worked than cold-formed or cold- finished — Other	kg	30%	6%
7216.91.00	Cold-formed or cold-finished from flat-rolled products	kg	30%	6%
7216.99.00	Other	kg	30%	6%

72.17 — Wire of iron or non-alloy steel

HS code	Description	Unit	General duty	SAARC duty
7217.10.00	Not plated or coated, whether or not polished	kg	30%	6%
7217.20.00	Plated or coated with zinc	kg	30%	6%
7217.30.00	Plated or coated with other base metals	kg	30%	6%
7217.90.00	Other	kg	30%	6%

72.18 — Stainless steel in ingots or other primary forms; semi- finished products of stainless steel

HS code	Description	Unit	General duty	SAARC duty
7218.10.00	Ingots and other primary forms	kg	5%	5%
7218.91.00	Of rectangular (other than square) cross-Section	kg	10%	6%
7218.99.00	Other	kg	10%	6%

72.19 — Flat-rolled products of stainless steel, of a width of 600 mm or more

HS code	Description	Unit	General duty	SAARC duty
7219.11.00	Of a thickness exceeding 10 mm	kg	5%	5%
7219.12.00	Of a thickness of 4.75 mm or more but not exceeding 10 mm	kg	5%	5%
7219.13.00	Of a thickness of 3 mm or more but less than 4.75 mm	kg	5%	5%
7219.14.00	Of a thickness of less than 3 mm	kg	5%	5%
7219.21.00	Of a thickness exceeding 10 mm	kg	5%	5%
7219.22.00	Of a thickness of 4.75 mm or more but not exceeding 10 mm	kg	5%	5%
7219.23.00	Of a thickness of 3 mm or more but less than 4.75 mm	kg	5%	5%
7219.24.00	Of a thickness of less than 3 mm	kg	5%	5%
7219.31.00	Of a thickness of 4.75 mm or more	kg	5%	5%
7219.32.00	Of a thickness of 3 mm or more but less than 4.75 mm	kg	5%	5%
7219.33.00	Of a thickness exceeding 1 mm but less than 3 mm	kg	5%	5%
7219.34.00	Of a thickness of 0.5 mm or more but not exceeding 1 mm	kg	5%	5%
7219.35.00	Of a thickness of less than 0.5 mm	kg	5%	5%
7219.90.00	Other	kg	5%	5%

72.20 — Flat-rolled products of stainless steel, of a width of less than 600 mm

HS code	Description	Unit	General duty	SAARC duty
7220.11.00	Of a thickness of 4.75 mm or more	kg	5%	5%
7220.12.00	Of a thickness of less than 4.75 mm	kg	5%	5%
7220.20.00	Not further worked than cold-rolled (cold-reduced)	kg	5%	5%
7220.90.00	Other	kg	5%	5%

72.21 — Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel

HS code	Description	Unit	General duty	SAARC duty
7221.00.00	Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel.	kg	10%	6%

72.22 — Other bars and rods of stainless steel; angles, shapes and Sections of stainless steel

HS code	Description	Unit	General duty	SAARC duty
7222.11.00	Of circular cross-Section	kg	10%	6%
7222.19.00	Bars and rods, not further worked than hot-rolled, hot-drawn or extruded — Other	kg	10%	6%
7222.20.00	Bars and rods, not further worked than cold-formed or cold-finished	kg	10%	6%
7222.30.00	Other bars and rods	kg	10%	6%
7222.40.00	Angles, shapes and Sections	kg	10%	6%

72.23 — Wire of stainless steel

HS code	Description	Unit	General duty	SAARC duty
7223.00.00	Wire of stainless steel.	kg	10%	6%

72.24 — Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel

HS code	Description	Unit	General duty	SAARC duty
7224.10.00	Ingots and other primary forms	kg	5%	5%
7224.90.00	Other	kg	10%	6%

72.25 — Flat-rolled products of other alloy steel, of a width of 600 mm or more

HS code	Description	Unit	General duty	SAARC duty
7225.11.00	Grain-oriented	kg	30%	6%
7225.19.00	Of silicon-electrical steel — Other	kg	30%	6%
7225.30.00	Other, not further worked than hot-rolled, in coils	kg	30%	6%
7225.40.00	Other, not further worked than hot-rolled, not in coils	kg	30%	6%
7225.50.00	Other, not further worked than cold-rolled (cold-reduced)	kg	30%	6%
7225.91.00	Electrolytically plated or coated with zinc	kg	30%	6%
7225.92.00	Otherwise plated or coated with zinc	kg	30%	6%
7225.99.00	Other	kg	30%	6%

72.26 — Flat-rolled products of other alloy steel, of a width of less than 600 mm

HS code	Description	Unit	General duty	SAARC duty
7226.11.00	Grain-oriented	kg	5%	5%
7226.19.00	Of silicon-electrical steel — Other	kg	10%	6%
7226.20.00	Of high speed steel	kg	10%	6%
7226.91.00	Not further worked than hot-rolled	kg	10%	6%
7226.92.00	Not further worked than cold-rolled (cold-reduced)	kg	10%	6%
7226.99.00	Other	kg	10%	6%

72.27 — Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel

HS code	Description	Unit	General duty	SAARC duty
7227.10.00	Of high speed steel	kg	30%	6%
7227.20.00	Of silico-manganese steel	kg	30%	6%
7227.90.00	Other	kg	30%	6%

72.28 — Other bars and rods of other alloy steel; angles, shapes and Sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel

HS code	Description	Unit	General duty	SAARC duty
7228.10.00	Bars and rods, of high speed steel	kg	10%	6%
7228.20.00	Bars and rods, of silico-manganese steel	kg	10%	6%
7228.30.00	Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded	kg	10%	6%
7228.40.00	Other bars and rods, not further worked than forged	kg	10%	6%
7228.50.00	Other bars and rods, not further worked than cold-formed or cold-finished	kg	10%	6%
7228.60.00	Other bars and rods	kg	10%	6%
7228.70.00	Angles, shapes and Sections	kg	10%	6%
7228.80.00	Hollow drill bars and rods	kg	10%	6%

72.29 — Wire of other alloy steel

HS code	Description	Unit	General duty	SAARC duty
7229.20.00	Of silico-manganese steel	kg	10%	6%
7229.90.00	Other	kg	10%	6%

Chapter 72 legal notes

Notes. 1.- In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them : (a) Pig iron Iron-carbon alloys not usefully malleable, containing more than 2 % by weight of carbon and which may contain by weight one or more other elements within the following limits : - not more than 10 % of chromium - not more than 6 % of manganese - not more than 3 % of phosphorus - not more than 8 % of silicon - a total of not more than 10 % of other elements. (b) Spiegeleisen Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and otherwise conforming to the specification at (a) above. (c) Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following : - more than 10 % of chromium - more than 30 % of manganese - more than 3 % of phosphorus - more than 8 % of silicon - a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper. (d) Steel Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon. (e) Stainless steel Alloy steels containing, by weight, 1.2 % or less of carbon and 10.5 % or more of chromium, with or without other elements. (f) Other alloy steel Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown : - 0.3 % or more of aluminium - 0.0008 % or more of boron - 0.3 % or more of chromium - 0.3 % or more of cobalt - 0.4 % or more of copper - 0.4 % or more of lead - 1.65 % or more of manganese - 0.08 % or more of molybdenum - 0.3 % or more of nickel - 0.06 % or more of niobium - 0.6 % or more of silicon - 0.05 % or more of titanium - 0.3 % or more of tungsten (wolfram) - 0.1 % or more of vanadium - 0.05 % or more of zirconium - 0.1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately. (g) Remelting scrap ingots of iron or steel Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h) Granules Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm. (ij) Semi-finished products Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils. (k) Flat-rolled products Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of : - coils of successively superimposed layers, or - straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings. (l) Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). (m) Other bars and rods Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may : - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. (n) Angles, shapes and sections Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire. Chapter 72 does not include products of heading 73.01 or 73.02. (o) Wire Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. (p) Hollow drill bars and rods Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04. 2.- Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 3.- Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products. Subheading Notes. 1.- In this Chapter the following expressions have the meanings hereby assigned to them : (a) Alloy pig iron Pig iron containing, by weight, one or more of the following elements in the specified proportions : - more than 0.2 % of chromium - more than 0.3 % of copper - more than 0.3 % of nickel - more than 0.1 % of any of the following elements : aluminium, molybdenum, titanium, tungsten (wolfram), vanadium. (b) Non-alloy free-cutting steel Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions : - 0.08 % or more of sulphur - 0.1 % or more of lead - more than 0.05 % of selenium - more than 0.01 % of tellurium - more than 0.05 % of bismuth. (c) Silicon-electrical steel Alloy steels containing by weight at least 0.6 % but not more than 6 % of silicon and not more than 0.08 % of carbon. They may also contain by weight not more than 1 % of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel. (d) High speed steel Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0.6 % or more of carbon and 3 to 6 % of chromium. (e) Silico-manganese steel Alloy steels containing by weight : - not more than 0.7 % of carbon, - 0.5 % or more but not more than 1.9 % of manganese, and - 0.6 % or more but not more than 2.3 % of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. 2.- For the classification of ferro-alloys in the subheadings of heading 72.02 the following rule should be observed : A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule the unspecified “other elements” referred to in Chapter Note 1 (c) must each exceed 10 % by weight. I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM

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