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

Heading 7323 covers table, kitchen or other household articles and parts thereof, of iron or steel, as well as steel wool, pot scourers, scouring or polishing pads, gloves and the like. This includes pots, pans, saucepans, kettles, bowls and other kitchenware. Customs duty rates are generally 2.7% to 3.2%. Household articles of steel are subject to CBAM. Kitchenware for food contact must comply with Regulation (EC) No 1935/2004 and may require metal migration testing. Enamelled and non-stick coated cookware is subject to additional safety requirements. Heading 7323 is part of Chapter 73 (base metals and metal products) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 7323 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 7323 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Customs duty rates are generally 2.7% to 3.2%. Kitchenware for food contact must comply with Regulation (EC) No 1935/2004 and may require metal migration testing. Enamelled and non-stick coated cookware is subject to additional safety requirements. Steel kitchenware is subject to CBAM - CO2 emission reporting is required. Food contact articles must comply with Regulation (EC) No 1935/2004. Non-stick coated (PTFE) cookware may require additional safety testing. Steel wool and pot scourers are also classified under heading 7323, not 7326. When importing goods under heading 7323 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 7323 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 7323 are subject to quality and EN standard compliance controls. Required documentation includes: chemical composition analysis certificates, CE certificates (construction products), EU steel safeguard documentation. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 7323 covers table, kitchen or other household articles and parts thereof, of iron. This includes pots, pans, saucepans, kettles, bowls and other kitchenware. Distinction from 7322 (radiators for central heating, not elect) and 7324 (sanitary ware and parts thereof, of iron) requires analysis of material, form and intended use. Common mistake: confusion with heading 7326 (other articles of iron or stee) - key is precise determination of material, processing stage and product function.