Sinks and wash basins, of stainless steel

HTS code 7324.10.00 covers stainless steel sinks and wash basins. Use this code when importing these sanitary ware items – general duty is 3.4%, but preferential rates (free duty) may apply based on the country of origin and any applicable trade agreements.

Detailed information for HTS Code 7324.10.00

AI Summary

This tariff classification falls within Chapter 73, which covers articles of iron or steel, specifically sanitary ware and parts thereof. The 7324.10.00 code covers sinks and wash basins made of stainless steel. This code further breaks down into 7324.10.00.10 for stainless steel sinks with drawn bowls and 7324.10.00.50 for all other stainless steel sinks and wash basins; choose the appropriate suffix based on the sink’s construction—drawn bowls or other. Duty rates are generally 3.40%, but may be free for goods from eligible countries participating in free trade agreements.

Chapter	Chapter 73 - Articles of iron or steel
Section	Section XV - Base Metals and Articles of Base Metal

Duty snapshot

Quick reference for the duty outcomes tied to this HTS line.

General Duty

3.40%

Standard trade partners (NTR)

Special Duty

Free (A*,AU,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)

Eligible FTA or preference programs

The general duty rate for HTS code 7324.10.00 (Sinks and wash basins, of stainless steel) is 3.40% and applies to imports from countries without a specific trade agreement with the U.S. Several countries (A*, AU, BH, C, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG) qualify for a duty rate of Free under special trade programs like FTAs, provided eligibility requirements are met. This preferential treatment extends to the subdivisions 7324.10.00.10 (Stainless steel sinks with one or more drawn bowls) and 7324.10.00.50 (Other), as the special rates apply to the main code and its subdivisions. There are no specified reporting units; the documentation simply states "Report units: No..".

Rate of Duty (Column 2): 40%

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Code subdivisions

7324.10.00.10

Sanitary ware and parts thereof, of iron or steel: > Sinks and wash basins, of stainless steel > Stainless steel sinks with one or more drawn bowls (basins)

7324.10.00.50

Sanitary ware and parts thereof, of iron or steel: > Sinks and wash basins, of stainless steel > Other

View HTS reference

Chapter & section notes

Chapter notes

Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 73 ARTICLES OF IRON OR STEEL XV 73-1 Notes 1. In this chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to chapter 72. 2. In this chapter the word "wire" means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm. Additional U.S. Notes 1. For the purposes of heading 7304 or 7306, the rate of duty "Free (C)" appearing in the "Special" subcolumn applies only to tubes and pipes with attached fittings, suitable for conducting gases or liquids. 2. For the purposes of subheading 7307.19.30, the expression "ductile fittings" refers to fittings which contain over 2.5 percent carbon and over 0.02 percent of magnesium or of magnesium and cerium, by weight. Statistical Note 1. For the purposes of statistical reporting numbers 7310.10.0005, 7310.29.0020 and 7310.29.0055, “refillable stainless steel kegs, whether or not pressurized” refers to cylindrical kegs for liquid beverages, each keg with a domed top and bottom and a single neck piece, designed for a coupler (valve) system and an extractor tube (spear) by which the keg can be cleaned, filled and dispense the liquid contents. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XV 73-2

Section notes

SECTION XV BASE METALS AND ARTICLES OF BASE METAL XV-1 Notes 1. This section does not cover: (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 3207 to 3210, 3212, 3213 or 3215); (b) Ferrocerium or other pyrophoric alloys (heading 3606); (c) Headgear or parts thereof of heading 6506 or 6507; (d) Umbrella frames or other articles of heading 6603; (e) Goods of

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Last updated

November 15, 2025

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