Analysis
HTS 7304.59.60 covers of heat-resisting steel under heading 7304 (tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel).
Goods from countries without normal trade relations pay the column 2 rate of 36% instead of nothing, so origin decides between free entry and a 36% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 77% of the 250 tariff lines in chapter 73. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 7304.59.10 (suitable for use in the manufacture of ball or roller…, duty-free), 7304.59.20 (suitable for use in boilers, superheaters, heat exchangers…, duty-free) and 7304.59.80 (other: other, duty-free).
Census statistics map these goods to NAICS 331110 (Iron and Steel Mills and Ferroalloy Manufacturing), an industry of 359 US establishments employing 78,532 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring 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 |
| 7304.59.80 | Other: other | Free |