HTS chapter · section XV
Chapter 73
Base metals and articles of base metal
Chapter 73 of the Harmonized Tariff Schedule sits in section XV (base metals and articles of base metal). It has 26 headings and 250 eight-digit tariff lines.
The spread of 12.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
192 of its 250 lines with a percentage rate are duty-free at the general rate (77%) and 58 are dutiable, from duty-free up to 12.5%. The median line pays duty-free.
The most finely divided heading is 7304 (tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or…), with 31 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
16 of its 26 headings are entirely duty-free at the general rate, including 7301 (sheet piling of iron or steel, whether or…), 7302 (railway or tramway track construction…) and 7303 (tubes, pipes and hollow profiles, of cast…).
The heading with the highest median rate is 7318 (screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins…) at 5.7%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | 3 | 3 | duty-free |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods… | 6 | 6 | duty-free |
| 7303 | Tubes, pipes and hollow profiles, of cast iron | 1 | 1 | duty-free |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 31 | 31 | duty-free |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross sections, the external diameter of which exceeds 406.4 mm, of… | 17 | 17 | duty-free |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seamed or welded, riveted or similarly closed), of iron or steel | 30 | 30 | duty-free |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 20 | 2 | 4.9% |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice… | 9 | 9 | duty-free |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters,… | 1 | 1 | duty-free |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not… | 3 | 3 | duty-free |
| 7311 | Containers for compressed or liquefied gas, of iron or steel | 1 | 1 | duty-free |
| 7312 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated | 10 | 10 | duty-free |
| 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel | 1 | 1 | duty-free |
| 7314 | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel | 20 | 20 | duty-free |
| 7315 | Chain and parts thereof, of iron or steel | 14 | 11 | duty-free |
| 7316 | Anchors, grapnels and parts thereof, of iron or steel | 1 | 1 | duty-free |
| 7317 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of… | 6 | 6 | duty-free |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | 17 | 6 | 5.7% |
| 7319 | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and… | 5 | 2 | 2.9% |
| 7320 | Springs and leaves for springs, of iron or steel | 7 | 1 | 3.2% |
| 7321 | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar… | 15 | 12 | duty-free |
| 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which… | 3 | 3 | duty-free |
| 7323 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the… | 11 | 5 | 2% |
| 7324 | Sanitary ware and parts thereof, of iron or steel | 5 | 4 | duty-free |
| 7325 | Other cast articles of iron or steel | 4 | 2 | 1.45% |
| 7326 | Other articles of iron or steel | 9 | 4 | 2.9% |