Analysis
HTS 7321.81.50 covers for gas fuel or for both gas and other fuels: other under heading 7321 (stoves, ranges, grates, cookers (including those with subsidiary boilers for central…).
Rates on the nearby lines range from duty-free to 5.7%. The costliest confusion would be with 7321.11.10 (for gas fuel or for both gas and other fuels: portable) at 5.7%, a difference of 5.7 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 77% of the 250 tariff lines in chapter 73 that are also free. 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 333414 (Heating Equipment (except Warm Air Furnaces) Manufacturing), an industry of 354 US establishments employing 17,079 people, the industry a domestic producer of these goods reports under.
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 |
| 7321.81.10 | For gas fuel or for both gas and other fuels: portable | 2.9% |
| 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 |