7323.94.00

Analysis

HTS 7323.94.00 covers of iron (other than cast iron) or steel, 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 6 ten-digit suffixes, reported in number of items and kilograms.

Neighbouring lines carry rates from duty-free to 8.2%, so the exact line matters. The widest gap is with 7323.99.30 (coated or plated with precious metal: other), at 8.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 5.5 percentage points.

The general duty rate is 2.7% of the customs value, which is above most the rates in chapter 73 (78th percentile of 250 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 35.5%, 13.1 times the general rate.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.7%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The ten-digit suffixes separate teakettles, bakeware and kitchen ware. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.