HSN 73234-digitChapter 73

HSN 7323 — TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL;

Articles of Iron or Steel

HSN code 7323 pertains to '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'. This heading is crucial for businesses dealing in finished iron and steel household goods, including cookware, utensils, and cleaning supplies. While MetaleMart supplies raw and semi-finished industrial metals like steel coils, sheets, bars, and pipes under different HSN codes essential for manufacturing, HSN 7323 covers the final products ready for domestic use. Understanding this distinction is vital for accurate customs classification, GST invoicing, and procurement planning in the Indian market. Procurement teams sourcing materials for manufacturing consumer goods should be aware of this classification.

What HSN 7323 Covers

HSN code 7323 in India is dedicated to finished articles of iron and steel intended for domestic or household use. This includes a wide array of products commonly found in kitchens and dining areas, such as:

  • Cookware: Pots, pans, frying pans, casseroles, kettles.
  • Tableware: Cutlery (spoons, forks, knives), serving dishes, trays.
  • Kitchenware: Bowls, plates, storage containers, graters, sieves.
  • Other Household Articles: Buckets, dustbins, coal scuttles, metal racks, clothes drying stands.

Furthermore, this heading explicitly covers iron or steel wool, used for cleaning and scouring, as well as pot scourers, scouring or polishing pads, gloves, and similar items made from iron or steel. Parts of these household articles also fall under HSN 7323.

Key Exclusions: HSN 7323 does not cover:

  • Industrial or manufacturing equipment.
  • Pipes, tubes, or structural shapes (covered in other HSN 73xx codes).
  • Articles of other metals (e.g., aluminium, copper – specific HSNs apply).
  • Iron or steel in primary or semi-finished forms like ingots, bars, sheets, coils, wire (covered under Chapter 72 and other separate HSN 73xx codes, often supplied by industrial metal providers like MetaleMart).
  • Tools primarily for mechanical work (e.g., spanners, wrenches).

Confusion often arises with HSN 7326 (Other articles of iron or steel), which is a residual code for items not elsewhere specified but typically includes more industrial or mechanical components rather than domestic goods.

Common Materials & Grades (HSN 7323 Context)

  • Stainless Steel (SS 201, SS 304, SS 430): Commonly used for utensils, cookware, and storage containers due to corrosion resistance.
  • Mild Steel (MS): Often coated (e.g., enamel, tinplate) for use in pots, pans, and general household items where rust resistance isn\'t paramount.
  • Cast Iron: Used for heavy-duty cookware like skillets and Dutch ovens, known for heat retention.
  • Iron/Steel Wool & Pads: Specifically listed for scouring and polishing applications.
  • Galvanized Steel: Used for buckets, dustbins, and other utility items requiring some corrosion protection.

Note: MetaleMart supplies industrial grades of these metals in various shapes (bars, sheets, pipes) – HSN 7323 covers finished household articles derived from such base metals.

Trade Names & Synonyms (HSN 7323 Context)

  • Kitchenware
  • Tableware
  • Cookware
  • Steel Utensils
  • Iron Pots & Pans
  • Household Steel Articles
  • Steel Wool Scourers
  • Pot Scrubbers
  • Steel Cleaning Pads

Typical Industrial Uses (HSN 7323 Context)

  • Cookware Manufacturing
  • Kitchen Utensil Production
  • Tableware Assembly
  • Home Cleaning Product Supply
  • General Household Goods Retail
  • Metal Housewares Manufacturing
  • Food Service Industry Supplies
  • Domestic Appliances Components (Handles, frames)

GST Rate (Indicative)

HSN 7323 covers domestic articles. The typical GST rate band is 18% or 28%, depending on the specific item (e.g., cookware vs. iron wool). Always verify the correct classification and rate on the official CBIC portal, as variations exist.

Related HSN Codes

  • HSN 72xx: Covers primary forms of Iron & Steel, the raw materials MetaleMart supplies.
  • HSN 7304/7306: Tubes and pipes of iron or steel.
  • HSN 7307: Tube or pipe fittings of iron or steel.
  • HSN 7320: Springs and leaves for springs, of iron or steel.
  • HSN 7326: Other articles of iron or steel (often machine/industrial parts).

Related on MetaleMart

Frequently Asked Questions about HSN 7323

Does HSN 7323 cover industrial metals like MS/SS round bars, sheets, or pipes sold by MetaleMart?

HSN 7323 primarily covers household items made of iron or steel, not typically industrial raw materials like billets, ingots, or semi-finished shapes listed in earlier chapters. For industrial metal bars, sheets, pipes, and structural shapes not further processed into household goods, check HSN codes in Chapter 72 (Iron & Steel) or Chapter 73 (other articles of iron & steel like pipes, tubes, wire). MetaleMart’s industrial metal stock falls under these procurement-focused HSNs.

What's the difference between HSN 7323 and HSNs for industrial metal stock?

HSN 7323 applies to finished goods like cookware, cutlery, and metal housewares. Industrial suppliers dealing in raw or semi-finished metal products should refer to HSN codes under Chapter 72 (Iron & Steel) and other relevant 73xx codes for pipes, tubes, wire, and structural shapes. MetaleMart focuses on supplying these industrial metals, not finished household articles.

HSN 7323 vs. industrial metal procurement implications?

HSN 7323 covers iron/steel household items. For bulk industrial metals like steel coils, plates, or bars for manufacturing, consult HSN codes within Chapter 72 and other specific 73xx headings. MetaleMart supplies these industrial metals. For finished stainless steel utensils, check 7323.

What is the general GST implication for HSN 7323 products?

HSN 7323 covers iron & steel household articles. GST rate typically falls in the 18% or 28% slab, depending on the specific product and its value, with a common rate being 18%. Always verify the exact classification and GST rate on the official CBIC portal for compliance.