Analysis
Subheading 7323.91 covers of cast iron, not enameled, within heading 7323. 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 5.3%. The median line pays 2.65%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 7323.91.50 (of cast iron, not enameled: other).
The US splits it as follows: 7323.91.10 for coated or plated with precious metal (duty-free) and 7323.91.50 for of cast iron, not enameled: other (5.3%).
By Census's concordance, most of its statistical lines are made by Iron Foundries (331511) and Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing (332215). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7323.91.10 | Coated or plated with precious metal | Free |
| 7323.91.50 | Of cast iron, not enameled: other | 5.3% |