Analysis
HTS 7324.10.00 covers sinks and wash basins, of stainless steel under heading 7324 (sanitary ware and parts thereof, of iron or steel). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
The general duty rate is 3.4% of the customs value, which is above most the rates in chapter 73 (86th percentile of 250 lines with an ad valorem rate). On a shipment valued at $10,000 that is $340 in duty before any Chapter 99 additions or preference claims.
Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 7324.90.00 (sanitary ware and parts thereof, of iron or steel: other, including…) at duty-free, a difference of 3.4 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 40%, 11.8 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the civil aircraft agreement, the Chile FTA, and 13 others can enter duty-free instead of paying 3.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
For statistics it divides in two: 7324.10.00.10 for stainless steel sinks with one or more drawn bowls (basins) and 7324.10.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |