Analysis
HTS 7324.29.00 covers baths: other under heading 7324 (sanitary ware and parts thereof, of iron or steel).
Rates on the nearby lines range from duty-free to 3.4%. The costliest confusion would be with 7324.10.00 (sinks and wash basins, of stainless steel) at 3.4%, a difference of 3.4 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 77% of the 250 tariff lines in chapter 73 that are also free. 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), 7324.21.50 (of cast iron, whether or not enamelled: 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 |
| 7324.21.50 | Of cast iron, whether or not enamelled: other | Free |
| 7324.90.00 | Sanitary ware and parts thereof, of iron or steel: other, including parts | Free |