7321.12.00

Analysis

HTS 7321.12.00 covers cooking appliances and plate warmers: for liquid fuel under heading 7321 (stoves, ranges, grates, cookers (including those with subsidiary boilers for central…).

Within this group the rate runs from duty-free to 5.7%. Compared with 7321.11.10 (for gas fuel or for both gas and other fuels: portable), which pays 5.7%, a misclassification either way moves the duty by 5.7 percentage points.

Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.

The normal trade relations rate here is zero, shared by about 77% of the 250 tariff lines in chapter 73, a useful check when a neighbouring dutiable line is a candidate. 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.

Census statistics map these goods to NAICS 335220 (Major Household Appliance Manufacturing), an industry of 180 US establishments employing 47,877 people. That concordance is how imports of this line are compared with US output.