HTS heading · chapter 73
7323
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
Analysis
Heading 7323 of the Harmonized Tariff Schedule covers table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. It divides into 6 six-digit subheadings and 11 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
The spread of 8.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.2%, applies to 7323.99.30 (coated or plated with precious metal: other).
5 of its 11 lines with a percentage rate are duty-free at the general rate (45%) and 6 are dutiable, from duty-free up to 8.2%. The median line pays 2%.
Its median rate of 2% sits at the 77th percentile of the headings in chapter 73.
The largest subheadings are 7323.99 (other, 5 lines), 7323.91 (of cast iron, not enameled, 2 lines), 7323.10 (unnamed, 1 line) and 7323.92 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7323.10.00 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like | Free |
| 7323.91.10 | Coated or plated with precious metal | Free |
| 7323.91.50 | Of cast iron, not enameled: other | 5.3% |
| 7323.92.00 | Of cast iron, enameled | Free |
| 7323.93.00 | Of stainless steel | 2% |
| 7323.94.00 | Of iron (other than cast iron) or steel, enameled | 2.7% |
| 7323.99.10 | Coated or plated with silver | Free |
| 7323.99.30 | Coated or plated with precious metal: other | 8.2% |
| 7323.99.50 | Not coated or plated with precious metal: of tinplate | Free |
| 7323.99.70 | Other: cookingware | 5.3% |
| 7323.99.90 | Other: other | 3.4% |