Analysis
Heading 7326 of the Harmonized Tariff Schedule covers other articles of iron or steel. It divides into 4 six-digit subheadings and 9 eight-digit tariff lines, with 24 ten-digit statistical suffixes below them.
The spread of 8.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.6%, applies to 7326.90.60 (coated or plated with precious metal).
4 of its 9 lines with a percentage rate are duty-free at the general rate (44%) and 5 are dutiable, from duty-free up to 8.6%. The median line pays 2.9%.
Its median rate of 2.9% sits at the 80th percentile of the headings in chapter 73.
The largest subheadings are 7326.90 (other, 6 lines), 7326.11 (unnamed, 1 line), 7326.19 (unnamed, 1 line) and 7326.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Fabricated Metal Product Manufacturing (332999), Other Fabricated Wire Product Manufacturing (332618) and Jewelry and Silverware Manufacturing (339910). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7326.11.00 | Grinding balls and similar articles for mills | Free |
| 7326.19.00 | Forged or stamped, but not further worked: other | 2.9% |
| 7326.20.00 | Articles of iron or steel wire | 3.9% |
| 7326.90.10 | Other: of tinplate | Free |
| 7326.90.25 | Cable or inner wire for caliper and cantilever brakes and casing therefor, whether or not cut to length | Free |
| 7326.90.35 | Containers of a kind normally carried on the person, in the pocket or in the handbag | 7.8% |
| 7326.90.45 | Horse and mule shoes | Free |
| 7326.90.60 | Coated or plated with precious metal | 8.6% |
| 7326.90.86 | Other: other | 2.9% |