Analysis
HTS 7324.21.10 covers coated or plated with precious metal under heading 7324 (sanitary ware and parts thereof, of iron or steel).
Neighbouring lines carry rates from duty-free to 3.4%, so the exact line matters. The widest gap is with 7324.10.00 (sinks and wash basins, of stainless steel), at 3.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.4 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 77% of the 250 tariff lines in chapter 73. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 7324.10.00 (sinks and wash basins, of stainless steel, 3.4%), 7324.21.50 (of cast iron, whether or not enamelled: other, duty-free), 7324.29.00 (baths: other, duty-free) and 7324.90.00 (sanitary ware and parts thereof, of iron or steel: other…, duty-free).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 7324.10.00 | Sinks and wash basins, of stainless steel | 3.4% |
| 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 |