Section 15 Base metals and articles of base metal 72 Iron and steel. 72 10 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. 72 10 70 Roofing sheets 72 10 70 10 Roofing sheets Commodity Code Description 72 10 70 10 000 Roofing sheets