HS 732429 Other
Quick Answer: Other sanitary ware of iron or steel imported under HS 732429 enters the EU at 3.20% ad valorem, the UK at 0.00% ad valorem, and the US at rates ranging from Free to 40% ad valorem. This residual classification applies to sanitary ware of iron or steel that does not fit into more specific subheadings within Chapter 73. Importers should be aware of the significant duty rate discrepancies across major trading blocs. According to CustomTariffs, careful classification is crucial to avoid overpayment of duties or compliance issues. Exporters should verify the correct classification in their target markets.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324290000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324290000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324290000 | Free | — | ["No."] |
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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 732429 cover?
This subheading covers other articles of iron or steel for domestic use, not elsewhere specified within heading 7324. According to the World Customs Organization (WCO) Harmonized System Nomenclature and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is a residual one for household articles of iron or steel that do not fit into more specific subheadings within 7324, such as tableware, kitchenware, or sanitary ware. Examples include certain types of metal racks, stands, or containers for household purposes.
What falls outside HS 732429?
The following products are excluded from HS 732429: articles of iron or steel specifically classified elsewhere in heading 7324, such as tableware and kitchenware (7324.10), sanitary ware (7324.90.01), or other specialized items like baths, sinks, and washbasins. Furthermore, articles of iron or steel not intended for domestic use, such as industrial equipment, construction materials, or tools, are also excluded and would be classified under different headings. For instance, metal shelving units for industrial storage are not covered.
What are common classification mistakes for HS 732429?
A common error is misclassifying articles that have a more specific classification within heading 7324 or even in other chapters of the Harmonized System. For example, metal kitchen utensils or cookware, which fall under 7324.10, are sometimes incorrectly placed in 7324.29. Another mistake involves classifying industrial or commercial storage racks under this subheading, when they should be classified based on their specific function and material in other headings, often following General Interpretative Rule 1 or 3.
How should importers classify products under HS 732429?
The correct procedure for classifying products under HS 732429 involves a systematic approach. Importers and customs brokers must first consult the Explanatory Notes to the Harmonized System for heading 7324. Then, they must determine if the article is made of iron or steel and intended for domestic use. If it is, they must check if it fits any more specific subheadings within 7324. Only if the article is of iron or steel for domestic use and does not meet the criteria for any other subheading within 7324 should it be considered for classification under 7324.29.
How is the duty calculated for products under HS 732429?
A set of 10 steel wire fruit baskets, each weighing approximately 0.5 kg for a total of 5 kg, and declared at a customs value of $100 USD, would attract a US duty of $12.50. This is calculated using the MFN rate of 12.5% ad valorem, applied to the declared customs value ($100 USD × 0.125 = $12.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, where 7324.29 often carries a significant ad valorem duty.
Which trade agreements reduce duties for HS 732429?
Several free trade agreements may reduce the applicable duty rate for HS 732429, 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. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential duty rates, potentially Free, depending on the specific country and product. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required by customs authorities.
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FAQ
What are the typical import duty rates for HS code 732429, and how are they calculated?
HS code 732429, covering 'Other' sanitary, plumbing, or similar articles of iron or steel, often has varying duty rates depending on the importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the general (Most Favored Nation - MFN) duty rate is 3.20% ad valorem. To calculate the duty, you multiply the declared customs value of the goods by the duty rate. For instance, if you import goods valued at $10,000 with a 3.20% duty rate, the duty amount would be $10,000 \times 0.0320 = $320.00. Always verify the specific rate for your country of import.
What specific criteria determine if an article falls under HS code 732429, 'Other'?
HS code 732429 is a residual category. Articles are classified here if they are sanitary, plumbing, or similar articles of iron or steel, but do not specifically fit into the more precise subheadings within heading 7324 (e.g., baths, sinks, washbasins). Classification relies on the article's function, material (iron or steel), and its intended use in sanitary or plumbing applications. If an item is clearly for these purposes but lacks a more specific classification, 732429 is the likely code.
Are there preferential duty rates available for HS code 732429 under trade agreements?
Preferential duty rates for HS code 732429 can exist under various trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may qualify for reduced or zero duty rates. For example, under the EU's Combined Nomenclature (CN), goods from certain partner countries might benefit from preferential treatment. Importers must ensure they meet the rules of origin requirements and possess the necessary documentation, such as a certificate of origin, to claim these preferential rates. Always consult the specific trade agreement and the importing country's tariff database (e.g., EU TARIC, UK Trade Tariff) for applicable rates and conditions.
What documentation is typically required when importing goods classified under HS code 732429?
Standard import documentation for HS code 732429 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 importing country and the origin of the goods, a certificate of origin may be required, especially if claiming preferential duty rates under a trade agreement. Customs authorities may also request product specifications or technical data sheets to verify the classification. It is crucial for importers and customs brokers to consult the specific import regulations of the destination country.
How does the 'Other' designation in HS 732429 impact classification and potential disputes?
The 'Other' designation in HS code 732429 means it serves as a catch-all for articles of iron or steel used in sanitary, plumbing, or similar applications that are not specifically listed in preceding subheadings of heading 7324. This can sometimes lead to classification disputes if an article's intended use or specific design is ambiguous. Importers and customs brokers should be prepared to provide detailed product information and justification for the classification to customs authorities. Referencing the World Customs Organization (WCO) Explanatory Notes for heading 7324 can provide further guidance on the scope of this heading and its subheadings.