7323.99.50

Analysis

HTS 7323.99.50 covers not coated or plated with precious metal: of tinplate 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.

Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.

For statistics it divides in two: 7323.99.50.30 for kitchen or tableware suitable for food or drink contact and 7323.99.50.60 for other. Both pay the same duty; the suffix records which kind was imported.

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.