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HS Code 7323.94 : Other, Of iron (other than cast iron) or steel, enameled

The 6-digit Harmonized System (HS) code for other, of iron (other than cast iron) or steel, enameled is 7323.94. Under the 2026 Colombia (DIAN), the representative MFN general duty rate is 15% [DIAN Colombia].

Chapter

Ch 73

Heading

7323

Subheading

7323.94

CO MFN Duty

15%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 73

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

7323

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

Subheading .94

.94

Other, Of iron (other than cast iron) or steel, enameled

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Colombia (DIAN Comercio Exterior)

7323.94

Representative MFN Arancel Rate

15%

Verified July 2026 · DIAN Source

MODULE 5: COLOMBIA IMPORT DUTY & IVA BREAKDOWN

DIAN Base MFN Duty

15%

CAN / DIAN Tariff [DIAN]

Impuesto al Valor Agregado (IVA)

19.00 %

CIF + Duty Base [IVA 19%]

De Minimis Threshold

USD $200

Duty-Free Limit

Notice: Colombian customs clearance, tariff items, MFN arancel rates, and 19% IVA are governed by Dirección de Impuestos y Aduanas Nacionales (DIAN). Always verify declarable lines with DIAN prior to import.

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Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 7323.94.

MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: COLOMBIA Trade Remedies & Safeguards

Dirección de Impuestos y Aduanas Nacionales (DIAN) Anti-Dumping / Trade Defence

Standard DIAN Customs Tariff 2026

Steel & Commodity Safeguards

Safeguard Measures May Apply

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Other, Of iron (other than cast iron) or steel, enameled.
FTA	Colombia Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Other, Of iron (other than cast iron) or steel, enameled

MODULE 11: DIAN Advance Classification Ruling

Legally binding classification rulings issued by DIAN for HS 7323.94.

Query official DIAN portal:

Search DIAN Portal for 7323.94 →

DIAN Colombia Customs Lines (7323.94)

National line-level (8/10-digit) detail for Colombia (DIAN): coverage in progress.

Universal 6-digit WCO backbone applied rate: 15%. Confirm the full national commodity code at the official source (DIAN Colombia).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
7323.10	Subheading under Heading 7323	HS 7323.10 Colombia Duty & Entry Rules →
7323.91	Subheading under Heading 7323	HS 7323.91 Colombia Duty & Entry Rules →
7323.92	Subheading under Heading 7323	HS 7323.92 Colombia Duty & Entry Rules →
7323.93	Subheading under Heading 7323	HS 7323.93 Colombia Duty & Entry Rules →

Official Primary Sources & Authority References

DIAN Colombia Customs Portal ↗

Official Colombia DIAN tariff schedule, 19% IVA, and CAN/US-Colombia rules.

DIAN Advance Classification Ruling System ↗

DIAN official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Other, Of iron (other than cast iron) or steel, enameled?

Under WCO Harmonized System 2022 and United States (USITC HTS), Other, Of iron (other than cast iron) or steel, enameled is classified under HS 7323.94 (Heading 7323, Chapter 73). The representative CO MFN general duty rate is 15%.

How is HS 7323.94 distinguished within Heading 7323 (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; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. Subheading 7323.94 specifically isolates Other, Of iron (other than cast iron) or steel, enameled. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 7323.

What are the primary candidate subheadings related to HS 7323.94?

Related subheadings under Heading 7323 include 7323.10, 7323.91, 7323.92, 7323.93, 7323.99. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Other, Of iron (other than cast iron) or steel, enameled?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 7323.94 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Other, Of iron (other than cast iron) or steel, enameled?

Commercial shipments of Other, Of iron (other than cast iron) or steel, enameled with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 7323.94?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 7323.94 in Colombia?

Commercial imports of Other, Of iron (other than cast iron) or steel, enameled under HS 7323.94 into Colombia are subject to 19% IVA, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Colombia?

The customs de minimis threshold for import shipments into Colombia is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Colombia?

Customs declarations, import duty assessments, and DIAN Advance Classification Ruling System for HS 7323.94 are administered by Dirección de Impuestos y Aduanas Nacionales (DIAN).

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