Analysis
HTS 7321.81.10 covers for gas fuel or for both gas and other fuels: portable 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 7321.90.60 (parts: other), which pays duty-free, a misclassification either way moves the duty by 2.9 percentage points.
The general duty rate is 2.9% of the customs value, which is above most the rates in chapter 73 (80th percentile of 250 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 45%, 15.5 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring 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 |
| 7321.81.50 | 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 |