HS 732394 Of iron (other than cast iron) or steel, enamelled
Quick Answer: Tableware and kitchenware of iron or steel, enamelled, imported under HS 732394 enters the UK at 0.00%, the EU at 3.20% ad valorem, and the US with rates ranging from 2.7% ad valorem to 35.5% ad valorem, with numerous preferential rates available. This classification specifically covers household articles and parts thereof, made from iron or steel that have been coated with enamel. Importers should carefully review the specific subheadings within Chapter 73 of the Harmonized System for the most accurate classification and duty assessment, as the US, in particular, has a granular structure for these goods. 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 |
|---|---|---|---|
| 7323940000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323940000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323940010 | — | — | ["No.","kg"] |
| 7323940026 | — | — | ["No.","kg"] |
| 7323940080 | — | — | ["No.","kg"] |
| 73239400 | 2.7% | Free (17 programs) | — |
| 7323940021 | — | — | ["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 7323.94?
Imports of Of iron (other than cast iron) or steel, enamelled 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, GSP, and 14 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 to Classify This HS Code?
What products does HS 732394 cover?
This subheading covers household articles and parts thereof, of iron (other than cast iron) or steel, which are enamelled. According to the World Customs Organization's Harmonized System Nomenclature, this category includes items like cooking pots, pans, kettles, and other kitchenware that have been coated with enamel for durability and aesthetic appeal. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database further specify that the base material must be iron or steel, and the presence of an enamel coating is the defining characteristic for classification under 7323.94.
What falls outside HS 732394?
The following products are excluded from HS 732394: articles of cast iron, even if enamelled, which are classified under 7323.10. Additionally, articles made from other base metals, or those with different surface treatments such as plating or painting, are not covered. For instance, stainless steel cookware without an enamel coating would fall under a different subheading within 7323, and aluminum cookware would be classified in Chapter 76. Items primarily for industrial or technical use, rather than household applications, are also excluded.
What are common classification mistakes for HS 732394?
A common error is misinterpreting the base material or the nature of the surface coating. For example, mistaking a painted finish for enamel, or classifying articles made of cast iron under this subheading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Importers must ensure the item is indeed iron or steel and that the coating is specifically enamel, not a lacquer or other paint, which would lead to incorrect classification and potentially incorrect duty rates.
How should importers classify products under HS 732394?
The correct procedure for classifying products under HS 732394 involves a thorough examination of the product's material composition and surface treatment. Importers and customs brokers must first identify the base metal as iron or steel, excluding cast iron. Subsequently, they must confirm that the applied coating is enamel. Consulting product specifications, manufacturer declarations, and cross-referencing with official tariff databases like the USITC HTS or EU TARIC is crucial to ensure accurate classification before shipment.
How is the duty calculated for products under HS 732394?
A set of 10 enamelled steel saucepans, weighing a total of 5 kg and declared at a customs value of $150 USD, would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value ($150 USD × 0.05 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 7323.94.90.
Which trade agreements reduce duties for HS 732394?
Several free trade agreements may reduce the applicable duty rate for HS 732394, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for originating goods from member countries like Vietnam. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin is typically required, depending on the origin country and the specific agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 732394 (Table, kitchen or other household articles and parts thereof, of iron (other than cast iron) or steel, enamelled)?
The Most Favored Nation (MFN) duty rate for HS code 732394 can vary. For example, under the US Harmonized Tariff Schedule, the general rate is 3.20% ad valorem. However, preferential rates are available for countries with trade agreements. For instance, imports from Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) may enter duty-free under specific trade agreements. Always consult the latest tariff schedule for the importing country to confirm applicable rates.
How is the import duty for HS code 732394 calculated, and can you provide an example?
Import duty for HS code 732394 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3.20% and the declared customs value of enamelled steel cookware is $10,000, the duty would be $10,000 \times 0.0320 = $320. If a specific duty rate is applied (e.g., per unit), the calculation would be rate per unit \times number of units.
What specific criteria determine if an article falls under HS code 732394?
To be classified under HS code 732394, the article must be a table, kitchen, or other household article, or parts thereof. Crucially, it must be made of iron or steel (excluding cast iron) and must be enamelled. Enamelling refers to the application of a vitreous or glassy coating fused onto the metal surface. Items like enamelled steel pots, pans, bowls, and storage containers typically fall into this category.
Which common trade agreements offer preferential duty rates for HS code 732394?
Several trade agreements can provide preferential duty rates, often resulting in duty-free entry, for goods classified under HS code 732394. Examples include agreements with countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), which may offer reduced or zero tariffs under specific preferential programs. Importers should verify eligibility and required documentation for each specific trade agreement.
What documentation is typically required for importing goods under HS code 732394?
Standard import documentation for HS code 732394 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement, a Certificate of Origin or other proof of origin as stipulated by the agreement is mandatory. It's also advisable to have product specifications or technical data sheets to substantiate the classification and material composition.