Harmonized Tariff Schedule of the United States · HTS code · HS 7326.90

7326.90.45

7326.90.45: Other articles of iron or steel: Horse and mule shoes

Other articles of iron or steel

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 7326 Other articles of iron or steel:
  2. 7326.90 Other:
  3. Other:
  4. 7326.90.45 Horse and mule shoes

What you pay

Importing into USA

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 4 additional measures
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

  • Additional dutySection 232 — Steel, aluminium, copper and derivatives 15%
    Applies to goods from
    United Kingdom
    In force
    from 6 April 2026
    Legal act
    HTSUS 9903.82.05
  • Additional dutySection 232 — Steel, aluminium, copper and derivatives 25%
    Applies to goods from
    all countries except United Kingdom, Russia
    In force
    from 6 April 2026
    Legal act
    HTSUS 9903.82.09
  • Additional dutySection 232 — Steel, aluminium, copper and derivatives 25%
    Applies to goods from
    Russia
    In force
    from 6 April 2026
    Legal act
    HTSUS 9903.82.16
  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Same subheading in other tariffs

7326.90 Other articles of iron or steel: other

UK 2% Third-country duty 23 tariff lines EU 2.7% Third-country duty 8 tariff lines Türkiye 2.7% Third-country duty 9 tariff lines Canada Free – 6.5% Third-country duty 6 tariff lines · average 5.4% Mexico 35% Third-country duty 11 tariff lines Brazil Free – 18% Third-country duty 3 tariff lines · average 6% Argentina Free – 18% Third-country duty 9 tariff lines · average 14% Peru Free Third-country duty 2 tariff lines New Zealand Free – 5% Third-country duty 9 tariff lines · average 1.1% Japan Free Third-country duty 3 tariff lines Taiwan Free – 9% Third-country duty 13 tariff lines · average 6.2% GCC 5% Third-country duty 42 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia Free – 15% Third-country duty 12 tariff lines · average 9.4% Nigeria 20% Third-country duty 2 tariff lines

USA lines: 7326.90

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N365175 U.S. CBP 7 October 2026 · 7326.90.86.88

    The tariff classification of hemispherical heads from France

  • N364930 U.S. CBP 25 September 2026 · 7326.90.86.88

    The tariff classification of an F-16 simulator cockpit shell from Germany

  • N364198 U.S. CBP 31 August 2026 · 7326.90.86.88

    The tariff classification of steel assemblies from Sweden

  • N363918 U.S. CBP 25 August 2026 · 7326.90.86.88

    The tariff classification of auger coils from Italy

  • 600016444 HMRC 21 October 2026 – 20 October 2029 · 7326 90 98 90

    A shelving unit made from metal designed to be rack mounted, for use with production equipment. Supplied with the unit is a box containing a bag of screws of various lengths, 1x1/6th width and 2x 1/3rd width facia plates. On the bottom are various holes drilled or punched for screwing equipment…

  • 600016183 HMRC 1 October 2026 – 30 September 2029 · 7326 90 98 90

    Buckles for banding systems – finished fastening articles. Wide slit coils 1.2m wide are pressed. The buckles will be used to fasten the Tekduct Half Shell (Polyurethane) or Cable Protection Systems around subsea infrastructure. Packaging details Usually packed in crates

  • 600016072 HMRC 23 September 2026 – 22 September 2029 · 7326 90 98 90

    A zinc-plated steel cleaning tool that has been made into a rectangular frame intended to be used as a dusting tool around pipes and ledges. The frame is attached to a pole via a threaded insert, secured in position with 3 x 6 tension pins. For use with a launderable sleeve (sold separately), the…

  • 600016108 HMRC 7 September 2026 – 6 September 2029 · 7326 90 98 90

    An article of steel. The frame which is made of an assembly of parts, which are made from zinc plated steel and are designed to hold the sweeper head cover. The product is to be self-assembled with a mop handle and a textile mop cover (not included in this Atar.) The product is designed for…

343 rulings in total for this code

Legal notes

Chapter notes: Chapter 73 →

HTS code 7326.90.45 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 7326.90 (other articles of iron or steel: other).

The general duty is free, and quantities are declared in kg.

For the same subheading, the UK duty is 2%, the EU duty is 2.7%, the Türkiye duty is 2.7%, the Canada duty is 0%–6.5%, the Mexico duty is 35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–9%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–15% and the Nigeria duty is 20%.

The United States imported goods of subheading 7326.90 worth US$7bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 7326.90.45?

The general duty in the Harmonized Tariff Schedule of the United States is free; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the United States import these goods from?

For subheading 7326.90 as a whole, the largest supplier in 2024 was China (US$2bn), followed by Mexico.

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Typical products

Everyday names, not part of the legal text.