Analysis
Subheading 7324.21 covers of cast iron, whether or not enamelled, within heading 7324. 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 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 7324.21.10 for coated or plated with precious metal (duty-free) and 7324.21.50 for of cast iron, whether or not enamelled: other (duty-free).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 7324.21 once they fall within heading 7324 (sanitary ware and parts thereof, of iron or steel). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7324.21.10 | Coated or plated with precious metal | Free |
| 7324.21.50 | Of cast iron, whether or not enamelled: other | Free |