HS 732310 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like
Quick Answer: Iron or steel wool, pot scourers, and scouring or polishing pads, gloves, and similar items imported under HS 732310 enter the UK at 0.00%, the EU at 3.20% ad valorem, and the US at 22¢/kg + 30% (MFN). This classification covers abrasive cleaning products made from iron or steel, typically used for household or industrial cleaning and polishing. Importers should be aware of the significant ad valorem and specific duty components in the US, which can impact landed costs. CustomTariffs aggregates this data, highlighting the varying tariff burdens across major markets for these essential cleaning goods.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323100000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323100000 | Free | — | ["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 to Classify This HS Code?
What products does HS 732310 cover?
This subheading covers iron or steel wool, which consists of fine, flexible filaments of iron or steel used for abrasive purposes. It also includes pot scourers, which are abrasive pads or balls made from iron or steel wire, designed for cleaning cookware. Furthermore, this code encompasses scouring or polishing pads, gloves, and similar articles made from iron or steel, intended for cleaning, scouring, or polishing surfaces, as defined by the World Customs Organization's Harmonized System Explanatory Notes and reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 732310?
The following products are excluded from HS 732310: articles of iron or steel not specifically designed for scouring or polishing, such as general-purpose cleaning cloths made from other materials, or larger metal components not intended for abrasive use. Items made from other metals, like copper or brass scourers, would be classified under different headings. Additionally, synthetic abrasive pads or sponges, even if used for similar purposes, are typically classified elsewhere, often under Chapter 39 (plastics) or Chapter 68 (articles of stone or other materials).
What are common classification mistakes for HS 732310?
A common error is misclassifying items based solely on their function without considering their material composition. For instance, abrasive pads made from synthetic fibers or natural materials, even if used for scouring, do not fall under this heading. Another mistake involves classifying combined products incorrectly; for example, a cleaning kit containing steel wool along with other non-steel wool items might be incorrectly classified entirely under 732310. Adherence to General Interpretative Rule 3(b) for composite goods is crucial.
How should importers classify products under HS 732310?
The correct procedure for classifying products under HS 732310 involves a detailed examination of the product's material composition and intended use. Importers and customs brokers must verify that the item is indeed made of iron or steel and is specifically designed as iron or steel wool, a pot scourer, or a scouring/polishing pad or glove. Consulting the official tariff schedule, such as the USITC HTS or the UK Trade Tariff, and reviewing the relevant Explanatory Notes from the WCO is essential for accurate classification.
How is the duty calculated for products under HS 732310?
A package of 10 steel wool scouring pads, weighing 0.5 kg and declared at a customs value of $25.00 USD, would attract a US duty of $1.25. 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% of $25.00 USD = $1.25 USD. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 7323.10.0000.
Which trade agreements reduce duties for HS 732310?
Several free trade agreements may reduce the applicable duty rate for HS 732310, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a compliant origin declaration is required. Similarly, the Generalized System of Preferences (GSP) may offer reduced or free entry for originating goods from certain developing countries, requiring a GSP Form A. For EU preferences, a EUR.1 movement certificate would be necessary.
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FAQ
What are the typical import duty rates for HS code 732310 (iron or steel wool; pot scourers and scouring pads)?
Import duty rates for HS code 732310 can vary significantly depending on the importing country and any applicable trade agreements. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 3.20% ad valorem. However, preferential rates under trade agreements may be lower or even free. It is crucial to consult the specific tariff schedule of the destination country for the most accurate and up-to-date rates. The USITC HTS is a primary resource for U.S. import duties.
How is the duty calculated for HS code 732310 if the rate is a combination of specific duty and ad valorem duty?
Some countries may apply a combination of specific and ad valorem duties. For instance, a hypothetical rate might be '22¢/kg + 30% ad valorem'. To calculate the total duty, you would first determine the specific duty based on the net weight of the imported goods (e.g., 100 kg * $0.22/kg = $22.00). Then, you would calculate the ad valorem duty based on the value of the goods (e.g., if the value is $100, then 30% of $100 = $30.00). The total duty would be the sum of these two components ($22.00 + $30.00 = $52.00). Always verify the exact duty structure and currency for the specific importing country.
What are the key classification criteria to ensure goods are correctly classified under HS code 732310?
To be classified under HS code 732310, goods must primarily consist of iron or steel and be in the form of wool, or be pot scourers, or scouring or polishing pads, gloves, and the like, made from iron or steel. The material composition (iron or steel) and the specific form or function (wool, scourer, pad, glove for cleaning/polishing) are critical. Items made from other metals or materials, or those with different primary functions, would likely fall under different HS codes. Referencing the WCO Harmonized System Explanatory Notes provides detailed guidance on classification principles.
Are there common trade agreements that offer preferential duty rates for goods classified under HS code 732310?
Yes, many trade agreements can provide preferential duty rates for goods classified under HS code 732310. For example, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may qualify for reduced or zero duty rates. Importers must ensure they meet the rules of origin requirements stipulated in the specific trade agreement. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement) or agreements between EU member states and third countries. Documentation such as a Certificate of Origin is typically required to claim preferential treatment.
What documentation is typically required when importing goods under HS code 732310?
Standard import documentation for HS code 732310 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, additional documents may be necessary. This could include a Certificate of Origin if claiming preferential duty rates under a trade agreement, or specific safety and compliance certificates if required by the importing country's regulations. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete to avoid delays or penalties.