HS 732119 Other, including appliances for solid fuel
Quick Answer: Stoves, ranges, and similar appliances for solid fuel imported under HS 732119 enter the UK at 2.00%, the EU at 2.70%, and the US with rates ranging from Free to 45% ad valorem. This classification specifically covers cooking and heating appliances that utilize solid fuels such as wood, coal, or charcoal, excluding those powered by gas or electricity. Importers should be aware of the significant duty rate disparity in the US market, which necessitates careful consideration of specific subheadings. According to CustomTariffs data, understanding these varied rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321190000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321190000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 73211900 | Free | — | — |
| 7321190040 | — | — | ["No."] |
| 7321190080 | — | — | ["No."] |
| 7321190020 | — | — | ["No."] |
| 7321190060 | — | — | ["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 732119 cover?
This subheading covers other cooking appliances and plate warmers, including those designed for solid fuel, that are not specifically classified elsewhere within heading 7321. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like portable grills, camping stoves, and hearths that utilize solid fuels such as wood, coal, or charcoal for heating and cooking. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, generally encompassing non-electric cooking appliances where the primary heating element is solid fuel combustion.
What falls outside HS 732119?
The following products are excluded from HS 732119: electric cooking appliances, gas-fired cooking appliances, and appliances designed for liquid fuels. For instance, electric ovens, gas stoves, and kerosene heaters would be classified under different headings. Additionally, parts and accessories for these appliances, unless imported as part of the complete appliance, are typically classified separately. The WCO Explanatory Notes clarify that appliances primarily designed for industrial or laboratory use are also excluded from this heading.
What are common classification mistakes for HS 732119?
A common error is misclassifying appliances based solely on their fuel type without considering their primary function or construction. For example, a combination appliance that can use both solid fuel and gas might be incorrectly classified if the dominant or intended use is not properly assessed. According to General Rule of Interpretation (GRI) 3, mixtures of goods or goods put up in sets for retail sale are classified according to the component that gives them their essential character. Importers may also err by classifying parts as complete appliances.
How should importers classify products under HS 732119?
The correct procedure for classifying products under HS 732119 involves a thorough examination of the appliance's design, intended use, and primary fuel source. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to the WCO Explanatory Notes for guidance. Key factors include whether the appliance is designed for cooking or heating, and if it utilizes solid fuel as its primary energy source, ensuring it is not electric or gas-powered.
How is the duty calculated for products under HS 732119?
A portable charcoal grill weighing 15 kg 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 5% ad valorem, applied to the declared customs value. The calculation is: 5% × $200 USD = $10.00 USD. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 7321.19.0000 for non-electric cooking appliances for solid fuel.
Which trade agreements reduce duties for HS 732119?
Several free trade agreements may reduce the applicable duty rate for HS 732119, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Mexico or Canada. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may offer a reduced or Free duty rate. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
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FAQ
What is the typical import duty rate for HS code 732119 (Other appliances for solid fuel)?
The Most Favored Nation (MFN) duty rate for HS code 732119 can vary significantly by importing country. For example, in the United States, the MFN rate is 2.00% ad valorem. In the European Union, under the TARIC system, the rate can be 2.70% ad valorem, but may be subject to other duties or suspensions. The United Kingdom's Trade Tariff also lists a duty rate, often around 2.70% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.
How is the import duty for HS code 732119 calculated, and can you provide an example?
The duty for HS code 732119 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 solid fuel appliances classified under 732119 has a customs value of $10,000 and the applicable MFN duty rate is 2.00%, the import duty would be calculated as: $10,000 (customs value) × 0.02 (duty rate) = $200. Always ensure the customs value is correctly determined according to the importing country's valuation rules.
Are there preferential duty rates available for HS code 732119 under trade agreements?
Yes, preferential duty rates may be available for HS code 732119 depending on the origin of the goods and the existence of trade agreements between the exporting and importing countries. For example, goods originating from countries with a Free Trade Agreement (FTA) with the United States, the EU, or the UK might qualify for reduced or zero duty rates. Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. Consult the specific trade agreement and the importing country's customs regulations for eligibility criteria.
What are the key classification criteria for goods falling under HS code 732119?
HS code 732119 covers 'Other' cooking appliances and plate warmers, of iron or steel, designed for solid fuel. The primary classification criteria revolve around the material (iron or steel), the function (cooking, warming plates), and the fuel type (solid fuel, such as wood, coal, or briquettes). Appliances that do not fit into more specific subheadings within 7321 (e.g., those for gas or electric fuel) would typically be classified here. It's essential to review the Explanatory Notes to the Harmonized System (HSEN) for Chapter 73 and Heading 7321 for detailed guidance on distinguishing this code from others.
What documentation is typically required for importing goods under HS code 732119?
Standard import documentation for HS code 732119 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the nature of the goods, additional documents may be required. This could include a Certificate of Origin (especially if claiming preferential duty rates), safety compliance certificates (e.g., CE marking for the EU, UL listing for the US), or specific import licenses. Importers and customs brokers should verify the exact requirements with the customs authority of the destination country prior to shipment.