Analysis
HTS 7323.91.10 covers coated or plated with precious metal under heading 7323 (table, kitchen or other household articles and parts thereof, of iron or steel; iron or…).
Rates on the nearby lines range from duty-free to 8.2%. The costliest confusion would be with 7323.99.30 (coated or plated with precious metal: other) at 8.2%, a difference of 8.2 points on the customs value.
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.
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 332215 (Metal Kitchen Cookware, Utensil, Cutlery, and Flatware (except Precious) Manufacturing), an industry of 205 US establishments employing 6,704 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7323.10.00 | Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like | Free |
| 7323.91.50 | 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% |