Analysis
Subheading 7325.99 covers other, within heading 7325. 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.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 2.9%. The median line pays 1.45%.
The US splits it as follows: 7325.99.10 for other: of cast iron (duty-free) and 7325.99.50 for other: other (2.9%).
By Census's concordance, most of its statistical lines are made by Iron Foundries (331511) and Steel Foundries (except Investment) (331513). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 7325.99 once they fall within heading 7325 (other cast articles 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 |
|---|---|---|
| 7325.99.10 | Other: of cast iron | Free |
| 7325.99.50 | Other: other | 2.9% |