HS 732392 Of cast iron, enamelled

Quick Answer: Articles of cast iron, enamelled, imported under HS 732392 enter the UK duty-free, the EU at 3.20% ad valorem, and the US with rates ranging from Free to 35.5% ad valorem. This classification specifically covers household articles and parts thereof, made of cast iron that have been coated with enamel. Importers should be aware of the significant duty rate disparities, particularly the higher US tariff, which can impact landed costs. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on the intended destination market and any applicable trade agreements.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
7323920000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
7323920000 3.20 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
73239200 Free — —
7323920040 — — ["No.","kg"]
7323920020 — — ["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 to Classify This HS Code?

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What products does HS 732392 cover?

This subheading covers household articles and parts thereof, of cast iron, enamelled, as per the World Customs Organization's Harmonized System Nomenclature. This includes items like enamelled cast iron cookware, such as pots, pans, and skillets, which have been coated with a vitreous enamel finish. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the cast iron material combined with an enamelled surface, intended for domestic use.

What falls outside HS 732392?

The following products are excluded from HS 732392: cast iron articles that are not enamelled (which would fall under other subheadings of 7323), articles made from other metals, or those made from cast iron but intended for industrial or professional use rather than household applications. For instance, large industrial cooking vats or un enamelled cast iron grates for stoves would be classified elsewhere, typically under headings related to industrial machinery or other iron and steel articles.

What are common classification mistakes for HS 732392?

A common error is misinterpreting the "enamelled" requirement. If a cast iron article has a different surface treatment, such as a non-stick coating that is not vitreous enamel, or if it is simply painted or oiled, it may not qualify for this subheading. Additionally, confusing household items with industrial equipment, or failing to recognize that the base material must be cast iron, can lead to incorrect classification under General Rule of Interpretation 1 and 3.

How should importers classify products under HS 732392?

The correct procedure for classifying products under HS 732392 involves a two-step process: first, confirm that the article is indeed made of cast iron and is intended for household use. Second, verify that the surface treatment is specifically enamelling, a vitreous coating fused to the metal at high temperatures. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, for detailed descriptions and Explanatory Notes.

How is the duty calculated for products under HS 732392?

A set of two enamelled cast iron casserole dishes weighing 5 kg and declared at a customs value of $100 USD would attract a US duty of $7.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($100 USD × 7.0% = $7.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 7323.92.

Which trade agreements reduce duties for HS 732392?

Several free trade agreements may reduce the applicable duty rate for HS 732392, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. For goods originating from developing countries, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's regulations.

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Which HS Codes Are Related?

HS 732394 HS 732393 HS 732510 HS 732391 HS 732399 HS 732310

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is the standard import duty rate for HS code 732392 (table, kitchen or other household articles and parts thereof, of cast iron, enamelled)?

The standard Most Favored Nation (MFN) duty rate for HS code 732392 can vary by importing country. For example, in the United States, the rate is 3.20% ad valorem. In the European Union, under the TARIC system, the rate is 2.7% ad valorem for most non-EU countries. Always consult the specific tariff schedule of the importing country for the definitive rate. Sources include the US International Trade Commission (USITC) for the US and the EU's TARIC database for the EU.

How is the duty for HS code 732392 calculated, and can you provide an example?

The duty for HS code 732392 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of enamelled cast iron cookware (classified under 732392) has a customs value of $10,000 and the MFN duty rate is 3.20%, the import duty would be $10,000 \times 0.0320 = $320.00. Some countries may also have specific duties or a combination of ad valorem and specific duties, so it is crucial to verify the exact calculation method.

What are the key classification criteria for HS code 732392?

HS code 732392 specifically covers table, kitchen, or other household articles and parts thereof, made of cast iron, which have been enamelled. The 'cast iron' component refers to iron with a carbon content exceeding 2% by weight, typically produced by casting. 'Enamelled' means coated with a vitreous enamel, which is a glass-like coating fused to the metal surface. Articles such as enamelled cast iron pots, pans, skillets, and baking dishes fall under this heading, provided they are intended for household use. The World Customs Organization (WCO) Harmonized System Explanatory Notes provide further guidance on the interpretation of these terms.

Are there any preferential duty rates or trade agreements that might affect imports under HS code 732392?

Yes, preferential duty rates can significantly impact the cost of importing goods under HS code 732392. For instance, if the goods originate from a country that is part of a Free Trade Agreement (FTA) with the importing country, the duty rate might be reduced or eliminated. For example, goods originating from countries with FTAs with the United States or member states of the European Union may benefit from lower rates. Importers must ensure they have the necessary proof of origin documentation (e.g., a Certificate of Origin) to claim preferential treatment. Always check the specific FTAs applicable to the trade lane.

What documentation is typically required for customs clearance of goods classified under HS code 732392?

Standard documentation for clearing goods under HS code 732392 includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. If preferential duty rates are claimed, a valid Certificate of Origin is mandatory. Depending on the importing country's regulations, additional documents such as a safety data sheet (SDS) for the enamel coating or product-specific certifications might be required. Customs brokers play a vital role in ensuring all necessary documentation is accurate and complete.