7323.92.00.40 - Other 🖩
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 | 35.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7323.92.00.40, encompasses a broad range of household articles and parts thereof, specifically those constructed from cast iron and finished with enamel. This classification applies to items that are not explicitly covered by more specific subheadings within the 7323 chapter. Examples within this category might include enameled cast iron pots, pans, casseroles, or roasting dishes that are not specifically designed for bakeware but are intended for general stovetop cooking or oven use.
It is crucial to distinguish this category from its sibling, 7323.92.00.20, which is designated for "Bakeware." While both deal with enameled cast iron, 7323.92.00.40 serves as a residual category for items that do not fit the specific definition of bakeware (cookware not suitable for stove top use). Therefore, if an enameled cast iron item is primarily designed for baking and not suitable for direct stovetop application, it would fall under the bakeware designation. Conversely, items that are versatile enough for stovetop cooking or can be used in ovens alongside baking would likely be classified here, provided they are not otherwise more specifically described.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification within 7323.92.00.40 hinges on identifying that the article is made of cast iron, is enameled, and falls outside the scope of more specific descriptions like bakeware within the same hierarchical level. The primary classification driver is the material (cast iron) and the finish (enameled), coupled with its intended use as a household article.