Analysis
Subheading 7321.82 covers for liquid fuel, within heading 7321. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.9%. The median line pays 1.45%.
The US splits it as follows: 7321.82.10 for for liquid fuel: portable (2.9%) and 7321.82.50 for for liquid fuel: other (duty-free).
By Census's concordance, most of its statistical lines are made by Heating Equipment (except Warm Air Furnaces) Manufacturing (333414). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 7321.82 once they fall within heading 7321 (stoves, ranges, grates, cookers (including those with subsidiary boilers for central…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7321.82.10 | For liquid fuel: portable | 2.9% |
| 7321.82.50 | For liquid fuel: other | Free |