Analysis
HTS 7326.90.45 covers horse and mule shoes under heading 7326 (other articles of iron or steel).
Rates on the nearby lines range from duty-free to 8.6%. The costliest confusion would be with 7326.90.60 (coated or plated with precious metal) at 8.6%, a difference of 8.6 points on the customs value.
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.
Census statistics map these goods to NAICS 332999 (All Other Miscellaneous Fabricated Metal Product Manufacturing), an industry of 3,501 US establishments employing 66,282 people, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 10% instead of nothing, so origin decides between free entry and a 10% duty.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
| 7326.90.60 | Coated or plated with precious metal | 8.6% |
| 7326.90.86 | Other: other | 2.9% |