7321.90.20.00 - Top surface panels with or without burners or controls 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No., kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 45% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading, 7321.90.20.00, specifically covers top surface panels intended for use in various iron or steel domestic appliances such as stoves, ranges, and cookers. These panels are characterized by their function as the primary surface where cooking vessels are placed and may be equipped with integrated burners or control mechanisms. The material composition, being of iron or steel, is a defining factor for classification under Chapter 73.
Distinguishing this category from its siblings, 7321.90.10.00 covers complete cooking chambers, which are a more substantial component of the appliance. Subheading 7321.90.40.00 pertains to door assemblies, a distinct functional part. This subheading, 7321.90.20.00, is reserved for the top surface panel itself, irrespective of whether it includes burners or controls, differentiating it from the broader cooking chamber or specific door components.
As a leaf node, this subheading does not have further subdivisions. Therefore, classification into 7321.90.20.00 hinges on the item being a top surface panel of iron or steel designed for domestic cooking appliances, and its intended function as the cooking surface, potentially incorporating burners or controls. Examples include the top plate of a gas stove or a hob unit for an electric range, provided it meets the criteria outlined within the parent category for parts.