Analysis
HTS 7323.92.00 covers of cast iron, enameled under heading 7323 (table, kitchen or other household articles and parts thereof, of iron or steel; iron or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items and kilograms.
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.
For statistics it divides in two: 7323.92.00.20 for bakeware (cookware not suitable for stove top use) and 7323.92.00.40 for other. Both pay the same duty; the suffix records which kind was imported.
Goods from countries without normal trade relations pay the column 2 rate of 35.5% instead of nothing, so origin decides between free entry and a 35.5% duty.
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.
Statistical suffixes
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 |
| 7323.91.10 | Coated or plated with precious metal | Free |
| 7323.91.50 | Of cast iron, not enameled: other | 5.3% |
| 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% |