Analysis
Subheading 7323.99 covers other, 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 5 US tariff lines below it are national.
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).
2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 8.2%. The median line pays 3.4%.
The US splits it as follows: 7323.99.10 for coated or plated with silver (duty-free), 7323.99.30 for coated or plated with precious metal: other (8.2%), 7323.99.50 for not coated or plated with precious metal: of tinplate (duty-free), 7323.99.70 for other: cookingware (5.3%) and 7323.99.90 for other: other (3.4%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |