Analysis
HTS 7321.82.50 covers for liquid fuel: other under heading 7321 (stoves, ranges, grates, cookers (including those with subsidiary boilers for central…).
Neighbouring lines carry rates from duty-free to 5.7%, so the exact line matters. The widest gap is with 7321.11.10 (for gas fuel or for both gas and other fuels: portable), at 5.7%: a product that belongs there but is entered here, or the reverse, changes 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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 77% of the 250 tariff lines in chapter 73. 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. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 7321.81.50 | For gas fuel or for both gas and other fuels: other | Free |
| 7321.82.10 | For liquid fuel: portable | 2.9% |
| 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 |