73239900
ARTICLES OF IRON OR STEEL›Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
Other
Classification of other steel kitchenware under 7323 99
Subheading 7323 99 covers table, kitchen or other household articles of iron or steel, other than those specified in 7323 91 to 7323 94. This is a residual subheading covering kitchen articles of ordinary (non-alloy) steel without enamel coating. In practice it covers pots, pans and casseroles of ordinary steel with Teflon, ceramic or other non-enamel coatings, as well as trays, trivets, steamer baskets, kitchen sieves and other steel kitchen accessories. Classification requires iron or steel material (not cast iron, not stainless steel) with kitchen or table function. Products without coating or with non-enamel coatings qualify.
Import requirements for other steel kitchenware 7323 99
Importing kitchenware under 7323 99 is subject to Regulation (EC) 1935/2004. Products with Teflon (PTFE) coatings face additional coating migration requirements. Ceramic-coated products are subject to Directive 84/500/EEC. Regulation (EU) 2023/1442 sets metal migration limits. GPSR imposes safety obligations. REACH compliance including PFAS restrictions where applicable. Not subject to CBAM. Imports from Russia and Belarus are subject to sanctions. AD duties on Chinese kitchen articles may apply. Rates in TARIC.
Trade measures for other steel kitchenware 7323 99
Imports may be subject to EU trade defence measures. China is the main supplier. AD duties may apply. Imports from Russia and Belarus are subject to sanctions. Steel cookware with Teflon and ceramic coatings is a large mass market segment. Total cost includes duty, AD duties, migration and compliance testing and VAT. Correct classification across heading 7323 subheadings requires careful material and coating analysis. Trade measures in TARIC.
Customs classification of other steel kitchenware (CN 7323 99)
CN code 7323 99 of the Combined Nomenclature covers other steel kitchenware within Chapter 73, which deals with articles of iron or steel. Classification in this chapter is based on the type of article, its intended use, manufacturing method (casting, forging, welding, stamping) and base material (cast iron, non-alloy steel, stainless steel or alloy steel). Correct classification requires analysis of technical documentation. Where classification is uncertain, importers can obtain Binding Tariff Information (BTI) ruling from customs authorities, valid for three years throughout the EU.
Frequently asked questions
What products does subheading 7323 99 cover?
Subheading 7323 99 covers kitchen and table articles of ordinary steel other than cast iron, enamelled and stainless steel types. These include steel pots and pans with Teflon or ceramic coatings, trays, trivets, steamer baskets, sieves and other accessories. Classification requires material and coating analysis.
Do Teflon-coated cookware items face special requirements?
Teflon (PTFE) coated cookware is subject to Regulation (EC) 1935/2004 and may face additional coating migration requirements. PFAS restrictions under REACH may apply. Importers must have migration test results. Evolving PFAS regulations should be monitored.
Is steel kitchenware subject to CBAM?
Kitchenware under 7323 99 is not subject to CBAM as finished Chapter 73 products. CBAM covers mainly basic steel products. Scope should be verified in current legislation.
What is the EU duty rate for CN code 7323 99 in 2026?
The duty rate for CN code 7323 99 (other steel kitchenware) is set in the TARIC tariff and depends on the country of origin. Preferential rates may apply under EU trade agreements. The current rate can be checked in the European Commission's TARIC.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other" and see the full import cost.CBAM CalculatorCalculate the CBAM (Carbon Border Adjustment Mechanism) fee for CO2 emissions linked to your import.Import Profitability CalculatorCheck the import profitability of "Other" with all costs included.
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