Sanitary ware and parts thereof, of iron or steel
6 declarable lines
Heading 7324 covers sanitary ware of iron or steel, such as sinks, wash basins, baths, and parts. It is split first by article type: stainless steel sinks and wash basins, baths by material and coating, and other sanitary ware including parts.
Products in this heading
- Stainless steel kitchen sink with one drawn bowl
- Stainless steel double-bowl kitchen sink
- Stainless steel wash basin
- Cast iron bathtub
- Enamelled cast iron bath
- Steel bathtub
- Sanitary ware parts
How to choose the right subheading
- Confirm the item is sanitary ware of iron or steel, not ceramic, plastic, or another material.
- For sinks and wash basins, check whether the material is stainless steel and whether it has one or more drawn bowls.
- For baths, check whether the bath is cast iron or another iron or steel material.
- For cast iron baths, check whether the surface is coated or plated with precious metal.
- For parts and items not covered by the sink or bath subheadings, use the residual other subheading.
Often confused with
- Heading 6910Ceramic sink or toilet
Ceramic sanitary fixtures are classified in chapter 69, not in the iron or steel heading.
- Heading 3922Plastic bathtub
Plastic sanitary ware is classified in chapter 39, not in the iron or steel heading.
- Heading 7323Stainless steel cookware such as pots and pans
Kitchen articles that are not sanitary fixtures are classified in heading 7323.
Frequently asked questions
What is the HTS code for a stainless steel kitchen sink with a drawn bowl?
Use 7324.10.00.10 for stainless steel sinks with one or more drawn bowls, general (MFN) rate 3.4%.
What is the duty on a cast iron bathtub?
A cast iron bath coated or plated with precious metal is 7324.21.10.00 at general (MFN) Free, and other cast iron baths are 7324.21.50.00 at general (MFN) Free.
How do I classify a part of an iron or steel sink?
Parts of sanitary ware of iron or steel are classified in 7324.90.00.00, general (MFN) rate Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 7324
- 7324.10.00.10Stainless steel sinks with one or more drawn bowls (basins)3.4%
- 7324.10.00.50Sinks and wash basins, of stainless steel / Other3.4%
- 7324.21.10.00Coated or plated with precious metalFree
- 7324.21.50.00Of cast iron, whether or not enamelled / OtherFree
- 7324.29.00.00Sanitary ware and parts thereof, of iron or steel / Baths / OtherFree
- 7324.90.00.00Sanitary ware and parts thereof, of iron or steel / Other, including partsFree