Analysis
Heading 7324 of the Harmonized Tariff Schedule covers sanitary ware and parts thereof, of iron or steel. It divides into 4 six-digit subheadings and 5 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
4 of its 5 lines with a percentage rate are duty-free at the general rate (80%) and 1 are dutiable, from duty-free up to 3.4%. The median line pays duty-free.
The largest subheadings are 7324.21 (of cast iron, whether or not enamelled, 2 lines), 7324.10 (unnamed, 1 line), 7324.29 (unnamed, 1 line) and 7324.90 (unnamed, 1 line).
Its median rate of duty-free sits at the 38th percentile of the headings in chapter 73.
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Fabricated Metal Product Manufacturing (332999). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 7324.10.00 | Sinks and wash basins, of stainless steel | 3.4% |
| 7324.21.10 | Coated or plated with precious metal | Free |
| 7324.21.50 | Of cast iron, whether or not enamelled: other | Free |
| 7324.29.00 | Baths: other | Free |
| 7324.90.00 | Sanitary ware and parts thereof, of iron or steel: other, including parts | Free |