HS 731990 Other
Quick Answer: Articles of iron or steel, not elsewhere specified or included, imported under HS 731990 enter the UK at 2.00%, the EU at 2.70%, and the US at 2.9% for some lines, with others duty-free. This residual classification applies to a diverse range of iron and steel articles that do not fit into more specific headings within Chapter 73. Importers and customs brokers must carefully review the specific product description against the detailed subheadings within 731990 to ensure accurate classification and avoid potential duty discrepancies. CustomTariffs aggregates this data, highlighting the importance of precise product identification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7319900000 | — | — | — |
| 7319901000 | 2.00 % | — | — |
| 7319909000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7319900000 | 2.70 % | — | — |
| 7319909000 | 2.70 % | — | — |
| 7319901000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7319901000 | Free | — | ["thousands"] |
| 731990 | — | — | — |
| 7319909000 | 2.9% | Free (17 programs) | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 7319.90?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 731990 cover?
This subheading covers miscellaneous articles of iron or steel not specifically enumerated in other subheadings of Heading 7319. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, Heading 7319 encompasses sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, of iron or steel. Subheading 731990, therefore, acts as a residual category for any such articles of iron or steel that do not fit into more specific classifications within Heading 7319, provided they are not elsewhere specified or included in other Chapters of the HS. For instance, it may include certain types of steel pins or fasteners not covered by Chapter 83.
What falls outside HS 731990?
The following products are excluded from HS 731990: articles of iron or steel that are specifically classified under other headings, such as tools of Chapter 82, screws, bolts, nuts, and similar articles of Heading 7318, or springs and leaves for springs of iron or steel of Heading 7320. Furthermore, finished or unfinished articles of iron or steel that are considered parts of machinery or mechanical appliances, or electrical goods, would be classified according to their specific function and nature under the relevant chapters, rather than under this residual subheading. For example, steel pins used in mechanical assemblies are not covered.
What are common classification mistakes for HS 731990?
A common error is classifying general hardware items or fasteners made of iron or steel under 731990 when they are specifically provided for in other headings. For example, nails, tacks, and similar articles are classified under Heading 7317, and screws, bolts, nuts, and similar articles are under Heading 7318. Importers may also incorrectly classify small metal components of machinery or equipment here, failing to adhere to General Interpretative Rule 1 and Rule 3, which prioritize more specific headings and the essential character of the good.
How should importers classify products under HS 731990?
The correct procedure for classifying products under HS 731990 involves a thorough examination of the product's material composition, form, and intended use. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes for Heading 7319 to understand the scope of the heading. Subsequently, they should review the specific subheadings within 7319 to determine if a more precise classification exists. If the article is indeed an iron or steel needle, bodkin, crochet hook, or similar item, and not covered by any other specific heading, then 731990 becomes the appropriate classification. Reference to national tariff schedules, such as the USITC HTS or EU TARIC, is crucial for definitive classification.
How is the duty calculated for products under HS 731990?
A shipment of 1,000 steel knitting needles, weighing 5 kilograms and declared at a customs value of $200 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 2.0% ad valorem, applied to the declared value. The calculation is: 2.0% × $200 USD = $4.00. However, if the needles were subject to a specific duty based on weight, for example, $0.02 per kilogram, the duty would be $0.02/kg × 5 kg = $0.10. For this example, assuming a 2.0% ad valorem rate from the USITC Harmonized Tariff Schedule (HTS) is applied, the duty is $4.00. *Note: This is a hypothetical example; actual rates vary by country and specific product.*
Which trade agreements reduce duties for HS 731990?
Several free trade agreements may reduce the applicable duty rate for HS 731990, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP eligible countries, depending on the specific requirements of the importing jurisdiction and the origin of the goods.
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FAQ
What are the typical import duty rates for HS code 731990 (Other needles, knitting or crochet hooks, bodkins, embroidery stilettos and similar articles, of iron or steel)?
The Most Favored Nation (MFN) duty rate for HS code 731990 can vary. For example, the United States applies a 2.70% ad valorem duty. The United Kingdom's duty rate is 2.70% ad valorem. The European Union's rate under TARIC can also be around 2.70% ad valorem, though specific rates may differ. It is crucial to consult the latest official tariff schedule for the importing country to confirm the exact rate applicable at the time of import. Always check for any potential anti-dumping or countervailing duties that might also apply.
How is the import duty for HS code 731990 calculated, and can you provide an example?
Import duty for HS code 731990 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if a shipment of 'other' iron or steel sewing needles valued at $5,000 is imported into the United States, and the MFN duty rate is 2.70%, the duty would be calculated as: $5,000 (Value) × 0.0270 (Duty Rate) = $135.00. This amount is the calculated import duty. Ensure you are using the correct customs value, which usually includes the cost of the goods, insurance, and freight to the port of entry.
What are the classification criteria for items falling under HS code 731990 'Other'?
HS code 731990 is a residual category for articles of iron or steel that are similar to knitting or crochet hooks, bodkins, embroidery stilettos, and needles, but do not fit into more specific subheadings within 7319. This includes items like awls, sailmaker's needles, and other specialized sewing or mending tools made of iron or steel. The key criterion is that they must be similar in function or form to the explicitly mentioned items and be made of iron or steel. If an item has a distinct primary function not covered by the preceding headings (e.g., a tool for a different craft or industrial process), it may fall under a different HS code.
Are there preferential duty rates available for HS code 731990 under trade agreements, and what documentation is needed?
Yes, preferential duty rates may be available for HS code 731990 under various free trade agreements (FTAs) or preferential trade programs, such as the USMCA (United States-Mexico-Canada Agreement) or agreements the EU has with certain countries. To claim preferential treatment, importers must typically provide a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. The specific documentation requirements and the preferential duty rate (often Free or a reduced percentage) will depend on the origin of the goods and the specific trade agreement in force between the importing and exporting countries. Always verify the requirements with the customs authority of the importing country.
What documentation is generally required for customs clearance of goods classified under HS code 731990?
For customs clearance of goods under HS code 731990, standard import documentation is typically required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill as the transport document. Depending on the importing country and the nature of the goods, a certificate of origin may be necessary, especially if preferential duty rates are being claimed. Importers should also be prepared to provide product specifications or technical data sheets if customs authorities require further clarification on the classification or composition of the 'other' articles.