HS 732490 Other, including parts
Quick Answer: Other articles and parts of iron or steel sanitary ware imported under HS 732490 enter the UK duty-free, the EU at 3.20% ad valorem, and the US at 40% ad valorem under the MFN rate. This classification covers a variety of sanitary articles made of iron or steel that are not specifically listed in preceding headings within Chapter 73, as well as their constituent parts. Importers should note the significant duty rate disparity for the US market, which may necessitate careful sourcing and cost analysis. CustomTariffs aggregates this data to assist trade professionals in navigating these varied international obligations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324900000 | 0.00 % | — | — |
| 7324900090 | 0.00 % | — | — |
| 7324900010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324900000 | — | — | — |
| 7324900090 | 3.20 % | — | — |
| 7324900010 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324900000 | 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 732490 cover?
This subheading covers "Other" articles of iron or steel for domestic or sanitary use, including parts thereof, that are not specifically enumerated in preceding subheadings of Heading 7324. According to the 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 encompasses a wide array of items such as metal funnels, strainers, graters, and other kitchen utensils made of iron or steel, as well as certain sanitary articles not elsewhere specified, provided they are designed for household or sanitary purposes and are not covered by more specific headings. For example, a steel colander not specifically listed in a prior subheading would fall here.
What falls outside HS 732490?
The following products are excluded from HS 732490: articles of iron or steel for industrial use, articles of precious metal, articles of base metal clad with precious metal, and articles of stainless steel which are specifically classified under other headings. For instance, industrial-grade steel sieves or large-scale kitchen equipment designed for commercial kitchens would likely be classified elsewhere. Similarly, decorative ironware not intended for domestic or sanitary use, or articles primarily made of other materials with only minor iron or steel components, are also excluded. Items like steel cutlery (HS 8215) or steel cookware with non-stick coatings (potentially HS 7323) are classified separately.
What are common classification mistakes for HS 732490?
A common error is misinterpreting the "domestic or sanitary use" requirement. Importers may incorrectly classify industrial-grade steel items or articles intended for purely decorative purposes under this subheading. Another mistake involves overlooking more specific subheadings within Heading 7324 or even other HS Chapters. For example, steel pots and pans (HS 7323) or steel tableware (HS 8215) should not be classified here. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1 and GRI 3, is crucial to ensure correct classification by considering the essential character of the product and its most specific description.
How should importers classify products under HS 732490?
The correct procedure for classifying products under HS 732490 involves a systematic approach. Importers and customs brokers must first determine the material composition, intended use, and specific function of the article. They should then consult the WCO Explanatory Notes for Heading 7324 and cross-reference with national tariff schedules, such as the USITC HTS or the EU TARIC database, to identify the most specific subheading. If the product is made of iron or steel, designed for domestic or sanitary use, and not explicitly covered elsewhere, then HS 732490 is the appropriate classification. Verification with a customs authority or a trade compliance specialist is recommended for complex items.
How is the duty calculated for products under HS 732490?
A steel vegetable grater weighing 0.5 kg and declared at a customs value of $10.00 USD would attract a US duty of $0.35. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($10.00 × 0.035 = $0.35). This calculation is based on the specific tariff provision for HS 732490 in the USITC Harmonized Tariff Schedule. If the product were subject to a specific duty, the calculation would involve the rate per unit of quantity multiplied by the quantity imported.
Which trade agreements reduce duties for HS 732490?
Several free trade agreements may reduce the applicable duty rate for HS 732490. For goods originating in Canada or Mexico, the United States-Mexico-Canada Agreement (USMCA) may provide for duty-free entry, requiring a USMCA certification of origin. For goods originating in certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates, typically requiring a GSP Form A. The EU's Generalised Scheme of Preferences (GSP) also applies to eligible countries. For goods originating in the United Kingdom, the UK-US Free Trade Agreement (if enacted) or existing preferential arrangements could apply, potentially requiring an EUR.1 movement certificate or a self-certified origin declaration depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 732490, 'Other, including parts'?
Import duty rates for HS code 732490 can vary significantly by country. For instance, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is often 3.20% ad valorem. In the European Union, under the TARIC system, the rate can be 0.00% ad valorem for goods from certain countries. The UK Trade Tariff also shows varying rates, sometimes Free for goods from specific preferential origins. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment.
How is the duty for HS 732490 calculated, and can you provide an example?
The duty for HS code 732490 is typically calculated on an ad valorem basis, meaning a percentage of the declared value of the goods. For example, if a shipment of parts for sanitary ware, classified under 732490, has a customs value of $10,000 and the applicable MFN duty rate in the US is 3.20%, the import duty would be calculated as: $10,000 (Customs Value) × 0.0320 (Duty Rate) = $320.00. Always ensure the customs value is correctly determined according to international valuation rules (e.g., WTO Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994).
What are the key classification criteria for goods falling under HS code 732490?
HS code 732490 covers 'Other' articles of iron or steel for domestic or sanitary use, including parts, not specifically classified elsewhere in heading 7324. This heading primarily deals with sanitary ware and domestic articles made of iron or steel. Classification under 732490 typically applies to items such as certain metal funnels, strainers, or other kitchen or household utensils made of iron or steel, as well as individual parts for these items, provided they are not specifically provided for in other headings (e.g., heading 7323 for table, kitchen or household articles of iron or steel, wrought).
What documentation is typically required for importing goods classified under HS 732490?
Standard import documentation is generally required for goods classified under HS code 732490. This includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. For certain types of sanitary ware, specific health or safety certifications might be requested by customs authorities, although this is less common for general 'other' articles and parts unless they have specific material compositions or intended uses that trigger such requirements.
How do trade agreements, such as USMCA or EU Free Trade Agreements, affect the duty rates for HS 732490?
Trade agreements can significantly reduce or eliminate import duties for goods classified under HS code 732490 if the goods meet the relevant rules of origin. For example, under the United States-Mexico-Canada Agreement (USMCA), eligible articles originating in Canada or Mexico may have a 0.00% duty rate upon importation into the US. Similarly, goods originating in countries with Free Trade Agreements with the European Union may benefit from reduced or zero duties under the EU's Common Customs Tariff. Importers must obtain a valid certificate of origin and ensure compliance with the specific rules of origin for the applicable trade agreement to claim preferential treatment.