HS 732399 Other
Quick Answer: Articles of iron or steel, not specified elsewhere in Chapter 73, enter the UK at rates including 3.20%, the EU at 3.20%, and the US with a Most Favored Nation (MFN) rate of 8.2%, with many free trade agreements offering duty-free entry. This residual category encompasses a wide array of finished goods made from iron or steel that do not fit into more specific headings, such as certain household articles, decorative items, or components not otherwise classified. Importers should carefully review specific product descriptions and origin country trade agreements to determine the precise duty applicable. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323990010 | 3.20 % | — | — |
| 7323990090 | 0.00 % | — | — |
| 7323990000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323990000 | 3.20 % | — | — |
| 7323990090 | 3.20 % | — | — |
| 7323990010 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7323999030 | — | — | ["No.","kg"] |
| 732399 | — | — | — |
| 7323993000 | 8.2% | Free (17 programs) | ["No.","kg"] |
| 7323995030 | — | — | ["No.","kg"] |
| 7323997000 | 5.3% | Free (17 programs) | ["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 7323.99?
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 732399 cover?
This subheading covers other 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 and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes items such as iron or steel scouring pads, steel wool, and other similar articles of iron or steel used for cleaning, scouring, or polishing, provided they are not specifically covered by more precise subheadings. The key is that they are articles of iron or steel for household use and do not fit into more specific classifications.
What falls outside HS 732399?
The following products are excluded from HS 732399: articles of cast iron (heading 7321), enamelled cast iron articles (heading 7321), articles of stainless steel (often classified under 7323.93 or other specific stainless steel headings depending on form and use), and articles of iron or steel that are primarily functional in nature rather than household articles, such as industrial cleaning equipment. For instance, large industrial buffing machines or specialized metal fabrication tools would not fall under this subheading, even if they perform a cleaning function.
What are common classification mistakes for HS 732399?
A common error is misclassifying articles made from alloys of iron or steel, particularly stainless steel, which may have a separate, more specific classification. For example, stainless steel scouring pads are typically classified under HS 7323.93, not 7323.99. Another mistake involves confusing household cleaning articles with industrial or specialized tools. Importers must carefully consider the material composition and intended use as per General Interpretative Rule 1 and Rule 3 of the Harmonized System to ensure accurate classification.
How should importers classify products under HS 732399?
The correct procedure for classifying products under HS 732399 involves a multi-step process. First, determine if the article is made of iron or steel and is intended for household use. Second, consult the WCO Harmonized System Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC, UK Trade Tariff) to see if a more specific heading or subheading exists for the product based on its material, form, or function. If no more specific classification applies, and it fits the general description of "other" household articles of iron or steel, then 732399 is appropriate.
How is the duty calculated for products under HS 732399?
A shipment of 1,000 units of generic steel wool scouring pads, each weighing 0.05 kg, declared at a customs value of $500 USD, would attract a US duty of $25.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value of $500. The calculation is $500 (value) × 0.05 (duty rate) = $25.00. This rate is published in the USITC Harmonized Tariff Schedule for HS code 7323.99.90.
Which trade agreements reduce duties for HS 732399?
Several free trade agreements may reduce the applicable duty rate for HS 732399, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries, such as India. 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 jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 732399, and how do preferential rates apply?
HS code 732399 covers 'Other' articles of cast iron, iron or steel, table, kitchen or other household articles and parts thereof, not elsewhere specified. The Most Favored Nation (MFN) duty rate in the United States is typically 3.20% ad valorem. However, preferential rates are available under various Free Trade Agreements (FTAs). For example, goods originating from countries like Australia (AU), Chile (CL), or South Korea (KR) may enter duty-free (0.00%) if they meet the rules of origin under their respective FTAs. Importers must possess valid proof of origin to claim these preferential rates. Always consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most current rates and specific country exceptions.
What specific criteria determine if an item falls under HS code 732399 versus other classifications within Chapter 73?
HS code 732399 is a residual category for articles of cast iron, iron, or steel used in households, for tables, or kitchens, that are not specifically classified elsewhere in heading 7323. For example, if a cast iron skillet is not enameled (which might fall under a different heading), it would likely be classified here. Key factors include the material (cast iron, iron, or steel), the intended use (household, table, kitchen), and the absence of specific features that would place it in a more specific subheading (e.g., being part of a machine, or having specific coatings like enamel). If an article is not explicitly covered by a more precise HS code, and it fits the general description of household articles made of iron or steel, 732399 is the appropriate classification.
What documentation is typically required for importing goods classified under HS code 732399?
For imports under HS code 732399, standard documentation includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Crucially, if claiming preferential duty rates under an FTA, a valid Certificate of Origin or other acceptable proof of origin documentation specific to that trade agreement is mandatory. Depending on the specific product and country of origin, additional certifications related to safety standards or material composition might be required. Customs brokers should verify these requirements with U.S. Customs and Border Protection (CBP) or the relevant importing authority.
How is the import duty for HS code 732399 calculated, and can you provide an example?
The duty for HS code 732399 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 3.20% ad valorem, and you import a shipment of steel kitchen utensils valued at $10,000 USD, the import duty would be calculated as follows: Duty = Declared Value × Duty Rate. Duty = $10,000 USD × 3.20% (or 0.032). Duty = $320 USD. If a preferential rate of 0.00% applies due to an FTA, the duty would be $0 USD, provided all FTA requirements are met.
Which common trade agreements offer preferential duty rates for HS code 732399, and what are the general implications?
Several trade agreements can provide preferential duty rates for goods classified under HS code 732399. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and bilateral FTAs with countries such as Chile, South Korea, and Australia often grant reduced or zero duty rates. For example, under the US-Korea FTA, goods meeting the origin rules could be duty-free. The implication is significant cost savings for importers. However, strict adherence to the rules of origin and proper documentation (like a Certificate of Origin) are essential to claim these benefits. Importers and brokers must consult the specific text of each trade agreement and the HTSUS to confirm eligibility and requirements.