HS 732112 For liquid fuel
Quick Answer: Stoves for liquid fuel imported under HS 732112 enter the UK at 2.00%, the EU at 2.70%, and the US at a Free rate under the MFN tariff, with a potential 45% rate also listed. This code specifically covers cooking appliances and table stoves designed to burn liquid fuels, such as kerosene or paraffin. Importers should be aware of potential variations in duty rates and ensure accurate product descriptions to avoid classification disputes. CustomTariffs aggregates this data, highlighting the importance of consulting specific national tariff schedules for definitive rates and any applicable quotas or restrictions.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321120000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321120000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321120000 | Free | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 732112 cover?
This subheading covers portable stoves of iron or steel designed to burn liquid fuel, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes items such as kerosene stoves and camping stoves that utilize liquid fuels like kerosene, paraffin, or methylated spirits. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the primary characteristic is the use of liquid fuel for heating or cooking purposes, distinguishing them from gas or solid fuel appliances.
What falls outside HS 732112?
The following products are excluded from HS 732112: stoves designed for solid fuels (like wood or coal), gas-fired stoves (which fall under HS 732111), electric stoves, and industrial heating apparatus. Appliances that are permanently fixed or built-in, rather than portable, are also typically classified elsewhere. For instance, built-in ovens or permanently installed heaters are not covered by this subheading.
What are common classification mistakes for HS 732112?
A common error is misinterpreting the fuel type. Importers may mistakenly classify gas-powered portable stoves under this subheading, when they should be classified under HS 732111. Another mistake involves confusing portable heating appliances with larger, stationary units. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes, emphasizing the specific fuel type and portability.
How should importers classify products under HS 732112?
The correct procedure for classifying products under HS 732112 involves a thorough examination of the product's design and intended fuel source. Importers and customs brokers must verify that the appliance is designed to burn liquid fuel and is portable. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the product's technical specifications are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 732112?
A portable kerosene camping stove weighing 2.5 kg and declared at a customs value of $50 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7% ad valorem (0.07 × $50 = $3.50). This calculation is based on the declared value and the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 732112.
Which trade agreements reduce duties for HS 732112?
Several free trade agreements may reduce the applicable duty rate for HS 732112. For goods originating from Mexico or Canada, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry. For goods originating from the United Kingdom, the UK-US Free Trade Agreement (if enacted and applicable to this category) could offer preferential rates. Documentation such as a USMCA Certificate of Origin or a UK origin declaration is typically required to claim these preferences.
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FAQ
What are the typical import duty rates for HS code 732112 ('Stoves, ranges and non-electric cooking appliances, of iron or steel, for liquid fuel')?
The Most Favored Nation (MFN) duty rate for HS code 732112 can vary. For example, under the US Harmonized Tariff Schedule (HTS), the general rate is 2.00% ad valorem. However, preferential rates may apply under trade agreements. For instance, goods from Canada or Mexico under USMCA might have a 0% duty rate. It is crucial to consult the latest HTSUS for the most accurate and up-to-date rates applicable to your specific import.
How is the import duty for HS code 732112 calculated, and can you provide an example?
The duty for HS code 732112 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if a shipment of liquid fuel stoves valued at $10,000 is imported into the U.S. with an MFN duty rate of 2.00%, the calculated duty would be $10,000 \times 0.02 = $200. Always ensure your customs value is accurately determined according to Chapter 20 of Title 19 of the U.S. Code.
What are the key classification criteria for goods under HS code 732112?
HS code 732112 specifically covers cooking appliances made of iron or steel that are designed to be heated by liquid fuel (e.g., kerosene, diesel). The appliance must be for cooking or heating food. It excludes appliances that use other fuel sources (like gas, electricity, or solid fuel) or those not primarily intended for cooking. The material composition (iron or steel) is also a defining characteristic.
What documentation is typically required when importing goods classified under HS code 732112?
When importing goods under HS code 732112, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be necessary to claim preferential duty rates. Importers should also be prepared to provide product specifications or technical data sheets to verify compliance with the HS code description and any safety standards.
Which common trade agreements might offer preferential duty rates for HS code 732112, and how can importers verify eligibility?
The eligibility for preferential duty rates under trade agreements depends on the country of origin of the goods and the importing country's trade policies. For imports into the U.S., the United States-Mexico-Canada Agreement (USMCA) is a significant agreement where goods originating from Canada or Mexico may benefit from reduced or zero duty rates. To verify eligibility, importers must obtain a valid Certificate of Origin from the exporter, confirming that the goods meet the rules of origin specified in the relevant trade agreement. Consulting the specific trade agreement text or a customs broker is recommended.