HS 732599 Other
Quick Answer: Articles of iron or steel, not elsewhere specified or included, under HS 732599, enter the UK duty-free, the EU at 2.70% ad valorem, and the US at rates ranging from 2.9% to 45% ad valorem, with certain trade agreements offering duty-free entry. This residual classification applies to cast articles of iron or steel that do not fit into more specific headings within Chapter 73. Importers should be aware of the significant duty rate disparities across major markets, necessitating careful tariff determination to ensure compliance and optimize costs. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7325990000 | — | — | — |
| 7325991000 | 0.00 % | — | — |
| 7325991031 | 0.00 % | — | — |
| 7325991035 | 0.00 % | — | — |
| 7325991040 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7325990000 | — | — | — |
| 7325991031 | 2.70 % | — | — |
| 7325991040 | 2.70 % | — | — |
| 7325991090 | 2.70 % | — | — |
| 7325999010 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 732599 | — | — | — |
| 7325995000 | 2.9% | Free (18 programs) | ["kg"] |
| 7325991000 | Free | — | ["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 7325.99?
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, GSP, 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 732599 cover?
This subheading covers other cast or otherwise worked articles of iron or steel, not elsewhere specified or included within heading 7325. 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 broad range of cast iron or steel articles that do not fit into more specific subheadings within 7325. Examples include certain types of cast iron manhole covers, gratings, and various other cast or worked iron and steel components not specifically enumerated.
What falls outside HS 732599?
The following products are excluded from HS 732599: articles of cast iron or steel that are specifically enumerated in other headings of the Nomenclature, such as pipes and fittings (7303-7307), wire (7317), screws and bolts (7318), springs and leaves for springs (7320), and finished articles of iron or steel such as tools, cutlery, and furniture. Articles of wrought iron or steel are also generally excluded unless they are specifically covered by the "otherwise worked" provision in a manner not elsewhere classified. For instance, a cast iron engine block would be classified under its specific heading, not 732599.
What are common classification mistakes for HS 732599?
A common error is misclassifying finished articles of iron or steel that have specific headings elsewhere in Chapter 73 or other chapters of the Harmonized System. For example, cast iron cookware, while cast, is typically classified under heading 7323. Additionally, confusion can arise with articles of wrought iron or steel; General Rule of Interpretation (GRI) 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. If an article is covered by a more specific heading, it cannot be classified under a residual "other" subheading like 732599.
How should importers classify products under HS 732599?
The correct procedure for classifying products under HS 732599 involves a thorough examination of the article's material composition, manufacturing process, and intended use, comparing these characteristics against the WCO HS Explanatory Notes and the specific wording of heading 7325 and its subheadings. Importers and customs brokers must first determine if the article is indeed cast or otherwise worked iron or steel and then ascertain that it is not specifically classified under any other heading. Consulting official tariff databases such as the USITC HTS or the EU TARIC is crucial for definitive classification.
How is the duty calculated for products under HS 732599?
A cast iron decorative garden bench weighing 50 kg and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) rate of 2.5% ad valorem, applied to the declared value: 2.5% of $200 USD = $5.00. However, if the bench were subject to specific duties based on weight, for example, $0.20 per kg, the duty would be $0.20/kg × 50 kg = $10.00. This example utilizes the MFN rate published in the USITC Harmonized Tariff Schedule, which can vary by specific product and origin.
Which trade agreements reduce duties for HS 732599?
Several free trade agreements may reduce the applicable duty rate for HS 732599, 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. The United Kingdom's Generalized System of Preferences (GSP) may offer reduced or Free duty rates for goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for UK GSP benefits, 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 732599, and how do preferential rates apply?
HS code 732599 covers 'Other cast articles of iron or steel, not elsewhere specified'. The Most Favored Nation (MFN) duty rate in the US is 2.70% ad valorem. However, preferential rates under various Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. For example, goods originating from Australia (AU) under the US-Australia FTA may enter duty-free. It is crucial to verify the specific origin of the goods and consult the relevant FTA provisions or the USITC Harmonized Tariff Schedule for precise rates applicable to your trade partner.
What specific criteria determine if an article falls under HS code 732599 ('Other')?
HS code 732599 is a residual category. An article of cast iron or steel that is not specifically enumerated or classified under any other heading within Chapter 73 of the Harmonized System (e.g., specific types of pipes, tubes, fittings, springs, tools, or machinery parts) will be classified here. The key criterion is that the article must be 'cast' (formed by pouring molten metal into a mold) and made of iron or steel, and it must not have a more specific classification elsewhere in the tariff schedule. For instance, a cast iron pulley not designed for a specific machine might fall under 732599, whereas a cast steel part for a particular engine would be classified based on its function.
What documentation is typically required for importing goods classified under HS code 732599?
Standard import documentation for HS code 732599 generally includes a commercial invoice detailing the description, quantity, and value of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and the specific nature of the cast articles, additional documentation may be required. This could include a certificate of origin to claim preferential duty rates, or specific safety and compliance certificates if the articles are intended for particular uses (e.g., food contact, pressure containment). Always consult the importing country's customs authority for a comprehensive list.
How is the import duty for HS code 732599 calculated, and can you provide an example?
The import duty for HS code 732599 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the MFN duty rate is 2.70% and you are importing cast iron components valued at $10,000 USD, the duty calculation would be: Duty Amount = Value of Goods × Duty Rate. In this case, $10,000 USD × 2.70% = $270 USD. If the duty were based on a specific rate (e.g., per kilogram), the calculation would be Rate per Unit × Quantity. Always ensure the value used for calculation is the customs value, which typically includes the cost of the goods, insurance, and freight to the port of entry.
Which common trade agreements offer preferential duty rates for goods classified under HS code 732599, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 732599. For example, the United States has agreements with countries like Canada and Mexico (USMCA), Chile (USCMA), and South Korea (KORUS FTA), among others, which may offer reduced or zero duty rates for eligible goods. The European Union's TARIC system and the UK Trade Tariff also list preferential rates under agreements with various countries. To verify eligibility, importers must ensure the goods meet the 'rules of origin' specified in the relevant trade agreement. This typically involves obtaining a certificate of origin from the exporter and confirming that the goods were manufactured in a way that satisfies the agreement's requirements, often related to regional value content or tariff shift.