Analysis
HTS 7324.21.50 covers of cast iron, whether or not enamelled: other under heading 7324 (sanitary ware and parts thereof, of iron or steel).
Within this group the rate runs from duty-free to 3.4%. Compared with 7324.10.00 (sinks and wash basins, of stainless steel), which pays 3.4%, a misclassification either way moves the duty by 3.4 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 40% instead of nothing, so origin decides between free entry and a 40% duty.
The normal trade relations rate here is zero, shared by about 77% of the 250 tariff lines in chapter 73, a useful check when a neighbouring dutiable line is a candidate. 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%), 7324.21.10 (coated or plated with precious metal, 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).
Neighbouring 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 |
| 7324.29.00 | Baths: other | Free |
| 7324.90.00 | Sanitary ware and parts thereof, of iron or steel: other, including parts | Free |