Chapter 73 covers articles of iron or steel, including tubes, profiles, plates, wire, and other semi-finished and finished products, but excludes iron or steel machines, mechanical appliances, vehicles, ships, and other goods already classified in other chapters. This chapter ranges from 7301 to 7326 and involves cast, forged, welded, and other processed iron and steel products, making it a core chapter for iron and steel commodities in international trade. Heading 7323 covers table, kitchen, or other household articles and parts thereof, of iron or steel, including cast iron, steel, and stainless steel. Specific goods include pots, kettles, plates, bowls, knife rests, condiment bottles, etc., but excludes similar articles of ceramics, glass, plastics, and other materials, as well as knives with cutting functions (classified in Chapter 82). Code 732392 is a 6-digit subheading: the first 2 digits '73' represent Chapter 73, articles of iron or steel; digits 3-4 '23' represent heading 7323, i.e., table, kitchen, or other household articles and parts thereof, of iron or steel; digits 5-6 '92' represent subheading 732392, specifically cast iron (not enameled) kitchenware or tableware. Note: 732391 is enameled cast iron, while 732392 is non-enameled cast iron; the two are distinguished by whether they are enameled. This commodity is cast iron kitchenware, made of cast iron, used for kitchen cooking, which conforms to the description of heading 7323 'table, kitchen, or other household articles of iron or steel.' Since it has not been enameled, it is classified under subheading 732392 rather than 732391 (enameled cast iron). Meanwhile, if it were stainless steel, it would be classified under 732393; if it were other steel, it would be classified under 732394.
Chapter
Chapter 73 covers articles of iron or steel, including tubes, profiles, plates, wire, and other semi-finished and finished products, but excludes iron or steel machines, mechanical appliances, vehicles, ships, and other goods already classified in other chapters. This chapter ranges from 7301 to 7326 and involves cast, forged, welded, and other processed iron and steel products, making it a core chapter for iron and steel commodities in international trade.
Heading
Heading 7323 covers table, kitchen, or other household articles and parts thereof, of iron or steel, including cast iron, steel, and stainless steel. Specific goods include pots, kettles, plates, bowls, knife rests, condiment bottles, etc., but excludes similar articles of ceramics, glass, plastics, and other materials, as well as knives with cutting functions (classified in Chapter 82).
Digit Breakdown
Code 732392 is a 6-digit subheading: the first 2 digits '73' represent Chapter 73, articles of iron or steel; digits 3-4 '23' represent heading 7323, i.e., table, kitchen, or other household articles and parts thereof, of iron or steel; digits 5-6 '92' represent subheading 732392, specifically cast iron (not enameled) kitchenware or tableware. Note: 732391 is enameled cast iron, while 732392 is non-enameled cast iron; the two are distinguished by whether they are enameled.
Classification Basis
This commodity is cast iron kitchenware, made of cast iron, used for kitchen cooking, which conforms to the description of heading 7323 'table, kitchen, or other household articles of iron or steel.' Since it has not been enameled, it is classified under subheading 732392 rather than 732391 (enameled cast iron). Meanwhile, if it were stainless steel, it would be classified under 732393; if it were other steel, it would be classified under 732394.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'cast iron skillet,' 'cast iron stew pot,' etc., which must match the actual goods. Material: Clearly declare as cast iron and indicate whether it has been enameled, in order to distinguish 732391 from 732392. Use: Explain the specific use, such as cooking, baking, etc., and it must reflect kitchen or table use. Brand: Fill in the brand name (if no brand, write 'none'); brand does not affect classification but must be declared truthfully. Model: Fill in the product model or item number to facilitate identification of the specific commodity. Enameled or Not: Clearly answer 'yes' or 'no'; enameled cast iron is classified under 732391, non-enameled under 732392. Processing Method: State whether it is cast or forged, etc.; cast iron is usually cast. Customs declaration example:
Product Name: Cast Iron Skillet
Material: Cast Iron (Non-enameled)
Use: Kitchen Cooking
Brand: ABC
Model: CI-2024
Enameled or Not: No
Processing Method: Casting
Specifications: Diameter 26cm
HS Code: 73239200 Failure to distinguish enameled from non-enameled, incorrectly classifying enameled cast iron under 732392 when it should actually be under 732391. Incorrectly classifying stainless steel kitchenware under 732392; stainless steel should be under 732393. Incorrectly classifying cast iron knives with cutting functions under 732392; knives should be under Chapter 82.
Product Name
The specific name of the declared commodity, such as 'cast iron skillet,' 'cast iron stew pot,' etc., which must match the actual goods.
⚠️ Writing only 'kitchenware' is too general, or incorrectly writing 'stainless steel pot,' leading to classification errors.
Material
Clearly declare as cast iron and indicate whether it has been enameled, in order to distinguish 732391 from 732392.
⚠️ Failure to indicate enamel, causing subheading confusion; or incorrectly writing cast iron as 'iron.'
Use
Explain the specific use, such as cooking, baking, etc., and it must reflect kitchen or table use.
⚠️ Incorrectly declaring industrial use, which may lead to classification under other headings.
Brand
Fill in the brand name (if no brand, write 'none'); brand does not affect classification but must be declared truthfully.
⚠️ Brand inconsistent with the actual goods, or omission causing customs clearance delays.
Model
Fill in the product model or item number to facilitate identification of the specific commodity.
⚠️ Incorrect model entry or inconsistency with the actual goods.
Enameled or Not
Clearly answer 'yes' or 'no'; enameled cast iron is classified under 732391, non-enameled under 732392.
⚠️ Ignoring this element, leading to classification errors.
Processing Method
State whether it is cast or forged, etc.; cast iron is usually cast.
⚠️ Incorrectly reporting as forged, which may affect classification.
Example： Customs declaration example:
Product Name: Cast Iron Skillet
Material: Cast Iron (Non-enameled)
Use: Kitchen Cooking
Brand: ABC
Model: CI-2024
Enameled or Not: No
Processing Method: Casting
Specifications: Diameter 26cm
HS Code: 73239200
Common Mistakes：
Failure to distinguish enameled from non-enameled, incorrectly classifying enameled cast iron under 732392 when it should actually be under 732391.
Incorrectly classifying stainless steel kitchenware under 732392; stainless steel should be under 732393.
Incorrectly classifying cast iron knives with cutting functions under 732392; knives should be under Chapter 82.
🎯 Classification Logic
The core basis for classification is: 1) the material is cast iron; 2) the use is table, kitchen, or other household; 3) it is non-enameled. According to the Import and Export Tariff and its notes, heading 7323 includes household articles of iron or steel, and subheading 732392 is specifically 'cast iron, not enameled.' If enameled, it is classified under 732391; if stainless steel, under 732393. At the same time, knives already classified in Chapter 82 and machines in Chapter 84 must be excluded. 732391 Enameled cast iron kitchenware: The core difference from 732392 is whether it has been enameled. Enameled cast iron has a vitreous coating on the surface and is classified under 732391; without coating, it is classified under 732392. 732393 Stainless steel kitchenware: The material is stainless steel, not cast iron. Stainless steel kitchenware is classified under 732393, while cast iron kitchenware is classified under 732392. 732394 Other steel kitchenware: The material is other steel (not cast iron, not stainless steel), such as carbon steel. Carbon steel kitchenware is classified under 732394, while cast iron is classified under 732392. 732399 Other iron or steel kitchenware: Applicable to iron or steel kitchenware not otherwise specified, such as iron but not cast iron or stainless steel. If clearly cast iron, it should be classified under 732392 first. 821599 Other iron or steel kitchen or table utensils: 8215 covers spoons, forks, knives, etc. If the cast iron kitchenware is a cooking pot, it is classified under 7323; if it is tableware such as knives and forks, it is classified under 8215. Is the material cast iron? Has it been enameled? Is the use kitchen or table? Does it have a cutting function? Does it belong to goods of Chapter 82 or Chapter 84?
Basis
The core basis for classification is: 1) the material is cast iron; 2) the use is table, kitchen, or other household; 3) it is non-enameled. According to the Import and Export Tariff and its notes, heading 7323 includes household articles of iron or steel, and subheading 732392 is specifically 'cast iron, not enameled.' If enameled, it is classified under 732391; if stainless steel, under 732393. At the same time, knives already classified in Chapter 82 and machines in Chapter 84 must be excluded.
Confused Codes：
732391 - Enameled cast iron kitchenware
The core difference from 732392 is whether it has been enameled. Enameled cast iron has a vitreous coating on the surface and is classified under 732391; without coating, it is classified under 732392.
732393 - Stainless steel kitchenware
The material is stainless steel, not cast iron. Stainless steel kitchenware is classified under 732393, while cast iron kitchenware is classified under 732392.
732394 - Other steel kitchenware
The material is other steel (not cast iron, not stainless steel), such as carbon steel. Carbon steel kitchenware is classified under 732394, while cast iron is classified under 732392.
732399 - Other iron or steel kitchenware
Applicable to iron or steel kitchenware not otherwise specified, such as iron but not cast iron or stainless steel. If clearly cast iron, it should be classified under 732392 first.
821599 - Other iron or steel kitchen or table utensils
8215 covers spoons, forks, knives, etc. If the cast iron kitchenware is a cooking pot, it is classified under 7323; if it is tableware such as knives and forks, it is classified under 8215.
Self-Check：
✓ Is the material cast iron?
✓ Has it been enameled?
✓ Is the use kitchen or table?
✓ Does it have a cutting function?
✓ Does it belong to goods of Chapter 82 or Chapter 84?
❓ FAQ
How do I check the tax rate for HS Code 732392? The tax rate must be checked according to the customs tariff of the destination country; rates vary by country and may change. It is recommended to check the latest rates through the official website of the General Administration of Customs of China, the destination country's customs website, or a professional customs declaration platform. Also pay attention to preferential rates under free trade agreements, which require a certificate of origin. What is the difference in classification between cast iron kitchenware and enameled cast iron kitchenware? If cast iron kitchenware is not enameled, it is classified under 732392; if it has been enameled, it is classified under 732391. Enameling is a vitreous coating fused onto the surface of cast iron, and classification must be judged based on the actual process. When declaring, be sure to indicate 'whether enameled.' Can stainless steel kitchenware be classified under 732392? No. 732392 specifically refers to non-enameled cast iron kitchenware. Stainless steel kitchenware should be classified under 732393. Classification must accurately distinguish materials; incorrect classification may lead to customs inspection and penalties. How should cast iron kitchenware with a wooden handle be classified? According to the General Rules for the Interpretation of the Harmonized System, if the wooden handle is only an auxiliary part and does not change the essential character of the goods, it is still classified as cast iron kitchenware under 732392. However, if the wooden handle constitutes the essential character, it may be classified under Chapter 44 as a wood article. It is recommended to provide physical pictures for customs determination when declaring. What should be noted in export declaration for cross-border e-commerce sales of cast iron kitchenware? It is necessary to accurately declare elements such as product name, material, use, and whether enameled, to avoid misclassification. Also pay attention to export tax rebate policies and keep purchase invoices and logistics documents. For small parcel exports, simplified declaration may apply, but classification must be correct. In the declaration elements for cast iron kitchenware, how should 'processing method' be filled in? Cast iron kitchenware is usually produced by casting, so 'casting' should be filled in. If subsequent machining has been performed, 'post-casting processing' may be noted. The processing method affects classification, but 732392 is mainly based on material and enamel status, with processing method as secondary. What is the difference between HS Code 732392 and 732399? 732392 specifically refers to non-enameled cast iron kitchenware, while 732399 is other iron or steel kitchenware (such as iron or steel but not specifically listed). If the material is cast iron, it should be classified under 732392 first; if it is other iron or steel, then under 732399. If cast iron kitchenware is a set, how should it be classified? According to General Rule 3(b), goods put up in sets for retail sale consisting of different articles shall be classified by the article which gives them their essential character. If all items in the set are cast iron kitchenware, they are still classified under 732392. If other materials are included, classification must be determined by the essential character.
Q: How do I check the tax rate for HS Code 732392?
A: The tax rate must be checked according to the customs tariff of the destination country; rates vary by country and may change. It is recommended to check the latest rates through the official website of the General Administration of Customs of China, the destination country's customs website, or a professional customs declaration platform. Also pay attention to preferential rates under free trade agreements, which require a certificate of origin.
Q: What is the difference in classification between cast iron kitchenware and enameled cast iron kitchenware?
A: If cast iron kitchenware is not enameled, it is classified under 732392; if it has been enameled, it is classified under 732391. Enameling is a vitreous coating fused onto the surface of cast iron, and classification must be judged based on the actual process. When declaring, be sure to indicate 'whether enameled.'
Q: Can stainless steel kitchenware be classified under 732392?
A: No. 732392 specifically refers to non-enameled cast iron kitchenware. Stainless steel kitchenware should be classified under 732393. Classification must accurately distinguish materials; incorrect classification may lead to customs inspection and penalties.
Q: How should cast iron kitchenware with a wooden handle be classified?
A: According to the General Rules for the Interpretation of the Harmonized System, if the wooden handle is only an auxiliary part and does not change the essential character of the goods, it is still classified as cast iron kitchenware under 732392. However, if the wooden handle constitutes the essential character, it may be classified under Chapter 44 as a wood article. It is recommended to provide physical pictures for customs determination when declaring.
Q: What should be noted in export declaration for cross-border e-commerce sales of cast iron kitchenware?
A: It is necessary to accurately declare elements such as product name, material, use, and whether enameled, to avoid misclassification. Also pay attention to export tax rebate policies and keep purchase invoices and logistics documents. For small parcel exports, simplified declaration may apply, but classification must be correct.
Q: In the declaration elements for cast iron kitchenware, how should 'processing method' be filled in?
A: Cast iron kitchenware is usually produced by casting, so 'casting' should be filled in. If subsequent machining has been performed, 'post-casting processing' may be noted. The processing method affects classification, but 732392 is mainly based on material and enamel status, with processing method as secondary.
Q: What is the difference between HS Code 732392 and 732399?
A: 732392 specifically refers to non-enameled cast iron kitchenware, while 732399 is other iron or steel kitchenware (such as iron or steel but not specifically listed). If the material is cast iron, it should be classified under 732392 first; if it is other iron or steel, then under 732399.
Q: If cast iron kitchenware is a set, how should it be classified?
A: According to General Rule 3(b), goods put up in sets for retail sale consisting of different articles shall be classified by the article which gives them their essential character. If all items in the set are cast iron kitchenware, they are still classified under 732392. If other materials are included, classification must be determined by the essential character.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.