HS 732190 Parts
Quick Answer: Parts for stoves, ranges, and similar appliances imported under HS 732190 enter the UK at 2.00%, the EU at 2.70%, and the US with a wide range of rates, including 45% and duty-free options. This classification specifically covers components and accessories designed for use with cooking appliances, such as ovens, cooktops, and portable stoves, but are not complete appliances themselves. Importers should carefully verify the specific part's function and the applicable duty rate in each destination country, as the US, in particular, has multiple subheadings with varying tariffs. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321900000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321900000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7321901000 | Free | — | ["No.","kg"] |
| 732190 | — | — | — |
| 7321902000 | Free | — | ["No.","kg"] |
| 73219060 | Free | — | — |
| 7321904000 | Free | — | ["No.","kg"] |
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 732190 cover?
This subheading covers parts and accessories specifically designed for stoves, ranges, grates, portable stoves, and similar appliances of base metal, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this includes components such as heating elements, grates, doors, handles, and control knobs that are integral to the functioning of the appliances classified under heading 7321. These parts are not considered finished goods themselves but are intended for assembly or repair of the specified appliances.
What falls outside HS 732190?
The following products are excluded from HS 732190: complete stoves, ranges, and similar appliances of base metal, which are classified under other subheadings of heading 7321. Additionally, parts made from materials other than base metal, such as glass panels for oven doors (often classified under Chapter 70) or electrical components not specifically designed for these appliances, are also excluded. General-purpose hardware or fasteners not exclusively intended for use with appliances of heading 7321 would also be classified elsewhere.
What are common classification mistakes for HS 732190?
A common error is classifying a part as a finished appliance or vice versa, failing to adhere to General Rule of Interpretation (GRI) 2(a) which states that an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the complete or finished article. Importers may also misclassify generic parts that could be used for multiple types of appliances, rather than parts specifically designed for those covered under heading 7321, leading to incorrect duty rates.
How should importers classify products under HS 732190?
The correct procedure for classifying products under HS 732190 involves a thorough examination of the product's intended use and design. Importers and customs brokers must determine if the item is a component part of a stove, range, or similar appliance of base metal. Consulting the official WCO HS Explanatory Notes, the USITC HTS, or the EU TARIC is crucial. Verification of the material composition and the specific function of the part within the larger appliance will ensure accurate classification.
How is the duty calculated for products under HS 732190?
A set of 10 steel grates for a gas stove, weighing 5 kg and declared at a customs value of $150 USD, would attract a US duty of $15.00. This is calculated using the MFN rate of 10% ad valorem, applied to the declared value: 10% of $150 USD = $15.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for parts of stoves and ranges.
Which trade agreements reduce duties for HS 732190?
Several free trade agreements may reduce the applicable duty rate for HS 732190, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, eligible parts originating from Canada or Mexico can receive a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, for goods imported into the EU from certain developing countries under the Generalised Scheme of Preferences (GSP), duty rates can be reduced, often to Free, requiring a GSP Form A. For imports into the UK from countries with preferential agreements, a EUR.1 movement certificate may be necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 7321.90 (Parts for stoves, ranges, and similar appliances)?
The import duty rates for HS code 7321.90 vary significantly by country and trade agreement. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 2.00% ad valorem. However, preferential rates may apply under Free Trade Agreements. Importers should consult the specific tariff schedule of the importing country and consider any applicable trade agreements to determine the exact duty rate.
How is the duty calculated for HS code 7321.90, and can you provide an example?
The duty for HS code 7321.90 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For instance, if a shipment of parts for stoves valued at $10,000 USD is imported into the U.S. and subject to the MFN duty rate of 2.00%, the calculated duty would be $10,000 USD × 0.0200 = $200 USD. Always ensure the declared value is accurate and compliant with customs valuation rules.
What specific criteria determine if a component is classified under HS code 7321.90 as 'Parts'?
Classification under HS code 7321.90 requires that the component be specifically designed or adapted for use with stoves, ranges, and similar appliances of heading 7321. This includes items like oven racks, heating elements, control knobs, door hinges, and burner assemblies that are not complete appliances themselves. The Explanatory Notes to the Harmonized System provide further guidance on the scope of 'parts' for this heading.
What documentation is typically required when importing parts classified under HS code 7321.90?
Standard documentation for importing parts under HS code 7321.90 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are being claimed. It is also advisable to have technical specifications or product literature that clearly identifies the parts and their intended use with appliances covered by heading 7321.
Do trade agreements, such as USMCA or EU trade deals, offer preferential duty rates for HS code 7321.90?
Yes, trade agreements can significantly impact duty rates for HS code 7321.90. For example, goods originating from countries that are parties to the United States-Mexico-Canada Agreement (USMCA) may qualify for duty-free entry into the U.S., provided they meet the rules of origin. Similarly, the European Union has numerous trade agreements that may offer reduced or zero duty rates on parts for stoves and ranges originating from partner countries. Importers must verify the specific rules of origin and preferential treatment provisions within the relevant trade agreement.