HS 732391 Other
Quick Answer: Tableware and kitchenware of iron or steel, not enamelled, imported under HS 732391 enters the UK duty-free, the EU at 3.20% ad valorem, and the US with rates varying from Free to 20% ad valorem. This classification specifically covers other articles of iron or steel, not elsewhere specified, for household use or similar purposes, excluding those that are enamelled. Importers should be aware of the significant duty rate disparities across major markets, necessitating careful consideration for supply chain planning. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323910000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323911000 | Free | — | ["No.","kg"] |
| 7323915020 | — | — | ["No.","kg"] |
| 732391 | — | — | — |
| 73239150 | 5.3% | Free (17 programs) | — |
| 7323915040 | — | — | ["No.","kg"] |
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 7323.91?
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, and 15 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 732391 cover?
This subheading covers other table, kitchen or household articles and parts thereof, of iron or steel, not elsewhere specified within heading 7323. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items like iron or steel scouring pads, steel wool, and other similar articles used for cleaning or polishing, provided they are not specifically covered by more precise subheadings. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this broad scope for non-specified iron and steel household goods.
What falls outside HS 732391?
The following products are excluded from HS 732391: articles of cast iron (heading 7321), enamelled cast iron articles (heading 7321), and articles of stainless steel (heading 7323.93). For instance, stainless steel scouring pads would be classified under 7323.93, not 7323.91. Furthermore, articles primarily for industrial use or those specifically enumerated in other headings, such as tools or machine parts, are also excluded, ensuring that only general household articles of iron or steel fall within this category.
What are common classification mistakes for HS 732391?
A common error is misclassifying articles made from stainless steel under this subheading. According to General Rule of Interpretation (GRI) 3(c), when goods are classifiable under two or more headings, the heading which occurs last in numerical order shall be preferred. Stainless steel articles, such as stainless steel scouring pads, are specifically provided for under HS 7323.93, which appears later in numerical order than 7323.91, making it the correct classification.
How should importers classify products under HS 732391?
The correct procedure for classifying products under HS 732391 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must first determine if the article is made of iron or steel and if it is intended for household use. Then, they must check if the item is specifically enumerated in a more precise subheading within heading 7323, such as stainless steel articles (7323.93). If it is a general iron or steel household article not otherwise specified, 7323.91 is likely appropriate.
How is the duty calculated for products under HS 732391?
A set of 100 iron scouring pads, weighing 2.5 kg and declared at a customs value of $50.00 USD, would attract a US duty of $1.75. This is calculated using the MFN (Most Favored Nation) duty rate of 3.5% ad valorem, applied to the declared value ($50.00 × 0.035 = $1.75). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7323.91.9000.
Which trade agreements reduce duties for HS 732391?
Several free trade agreements may reduce the applicable duty rate for HS 732391, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico may be eligible for Free (0%) duty. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), often requiring a GSP Form A to document origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 732391?
HS code 732391 covers 'Other' cast iron or steel household articles and parts thereof, not elsewhere specified. The Most Favored Nation (MFN) duty rate in the United States is 3.20% ad valorem. However, preferential rates may apply under various trade agreements. For example, goods originating from countries with a Free Trade Agreement (FTA) with the US may be eligible for reduced or zero duty rates. Always consult the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and specific rates applicable to your import.
How is the duty calculated for imports under HS 732391?
The duty for HS 732391 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate is 3.20% and you import household articles valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.0320 (duty rate) = $320.00. It's crucial to ensure accurate valuation of imported goods as this directly impacts the duty payable.
What documentation is typically required for importing goods classified under HS 732391?
Standard documentation for importing goods under HS 732391 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the origin of the goods and any claimed preferential duty rates, a Certificate of Origin may be required. Importers should also be prepared for potential requests for product specifications or safety compliance documentation if relevant to the specific household articles being imported.
Are there specific classification criteria that distinguish HS 732391 from other codes within Chapter 73?
HS 732391 is an 'Other' category, meaning it applies to cast iron or steel household articles and parts thereof that are not specifically covered by other subheadings within 7323. This typically includes items like cooking pots, pans, kettles, and other kitchenware made of cast iron or steel, which are not elsewhere specified. If an article has a more specific classification (e.g., certain types of steel cutlery or kitchen utensils with specific features), it would be classified under that more precise code rather than 732391.
How do trade agreements, such as USMCA, affect duty rates for HS 732391?
Trade agreements like the United States-Mexico-Canada Agreement (USMCA) can significantly alter duty rates for HS 732391. For goods that meet the rules of origin stipulated in the USMCA, imports from Canada or Mexico into the United States may be eligible for duty-free treatment (0.00%). To claim this preferential treatment, importers must possess a valid Certificate of Origin and ensure all requirements of the agreement are met. Always verify the specific rules of origin and eligibility criteria with the relevant trade agreement text and consult with customs authorities or a broker.