Analysis
Subheading 7304.59 covers other, within heading 7304. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 4 US tariff lines below it are national.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 7304.59.10 for suitable for use in the manufacture of ball or roller bearings (duty-free), 7304.59.20 for suitable for use in boilers, superheaters, heat exchangers… (duty-free), 7304.59.60 for of heat-resisting steel (duty-free) and 7304.59.80 for other: other (duty-free).
By Census's concordance, most of its statistical lines are made by Iron and Steel Mills and Ferroalloy Manufacturing (331110). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7304.59.10 | Suitable for use in the manufacture of ball or roller bearings | Free |
| 7304.59.20 | Suitable for use in boilers, superheaters, heat exchangers, condensers, refining furnaces and feedwater heaters | Free |
| 7304.59.60 | Of heat-resisting steel | Free |
| 7304.59.80 | Other: other | Free |