HTS heading · chapter 73
7321
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel
Analysis
Heading 7321 of the Harmonized Tariff Schedule covers stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or…. It divides into 7 six-digit subheadings and 15 eight-digit tariff lines, with 24 ten-digit statistical suffixes below them.
12 of its 15 lines with a percentage rate are duty-free at the general rate (80%) and 3 are dutiable, from duty-free up to 5.7%. The median line pays duty-free.
The spread of 5.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.7%, applies to 7321.11.10 (for gas fuel or for both gas and other fuels…).
The largest subheadings are 7321.90 (parts, 5 lines), 7321.11 (for gas fuel or for both gas and other fuels, 3 lines), 7321.81 (for gas fuel or for both gas and other fuels, 2 lines) and 7321.82 (for liquid fuel, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7321.11.10 | For gas fuel or for both gas and other fuels: portable | 5.7% |
| 7321.11.30 | Other: stoves or ranges | Free |
| 7321.11.60 | Other: other | Free |
| 7321.12.00 | Cooking appliances and plate warmers: for liquid fuel | Free |
| 7321.19.00 | Cooking appliances and plate warmers: other, including appliances for solid fuel | Free |
| 7321.81.10 | For gas fuel or for both gas and other fuels: portable | 2.9% |
| 7321.81.50 | For gas fuel or for both gas and other fuels: other | Free |
| 7321.82.10 | For liquid fuel: portable | 2.9% |
| 7321.82.50 | For liquid fuel: other | Free |
| 7321.89.00 | Other appliances: other, including appliances for solid fuel | Free |
| 7321.90.10 | Cooking chambers, whether or not assembled | Free |
| 7321.90.20 | Top surface panels with or without burners or controls | Free |
| 7321.90.40 | Door assemblies, incorporating more than one of the following: inner panel, outer panel, window, insulation | Free |
| 7321.90.50 | Of articles in subheading 7321.11.30: other | Free |
| 7321.90.60 | Parts: other | Free |