Chapter 73 covers articles of iron or steel, but excludes raw materials for iron and steel smelting, mineral products, and certain primary iron and steel materials. This chapter includes semi-finished and finished iron and steel products such as tubes, profiles, plates, structural parts, containers, household iron and steel appliances, etc. Heading 7324 specifically relates to sanitary ware and parts thereof, of iron or steel, and is a classification within iron and steel articles closely related to daily life and building water supply and drainage. Heading 7324 covers sanitary ware and parts thereof, of iron or steel, including sinks, washbasins, bathtubs, toilet bowls, water tanks, etc. These appliances are generally used in kitchens, bathrooms, and similar places, and need to have characteristics such as corrosion resistance and ease of cleaning. Stainless steel sinks, as a typical representative, are widely used in household and commercial kitchens because they are hygienic and durable. The first 2 digits 73 represent Chapter 73, articles of iron or steel. Digits 3-4, 24, indicate heading 7324, namely sanitary ware and parts thereof, of iron or steel. Digits 5-6, 10, indicate subheading 732410, specifically stainless steel sinks. The code is refined level by level: the chapter determines the broad material category, the heading determines the product function category, and the subheading determines the specific material and variety. 732410 refers to sinks made of stainless steel, regardless of installation method or use. Stainless steel sinks are classified under 732410 because their material is stainless steel and they belong to the sink category of sanitary ware. If made of ceramics, they would be classified under 6910; if made of plastics, under 3922. The difference from other subheadings under 7324, such as 732421 (cast iron bathtubs), lies in the material and the specific type of appliance.
Chapter
Chapter 73 covers articles of iron or steel, but excludes raw materials for iron and steel smelting, mineral products, and certain primary iron and steel materials. This chapter includes semi-finished and finished iron and steel products such as tubes, profiles, plates, structural parts, containers, household iron and steel appliances, etc. Heading 7324 specifically relates to sanitary ware and parts thereof, of iron or steel, and is a classification within iron and steel articles closely related to daily life and building water supply and drainage.
Heading
Heading 7324 covers sanitary ware and parts thereof, of iron or steel, including sinks, washbasins, bathtubs, toilet bowls, water tanks, etc. These appliances are generally used in kitchens, bathrooms, and similar places, and need to have characteristics such as corrosion resistance and ease of cleaning. Stainless steel sinks, as a typical representative, are widely used in household and commercial kitchens because they are hygienic and durable.
Digit Breakdown
The first 2 digits 73 represent Chapter 73, articles of iron or steel. Digits 3-4, 24, indicate heading 7324, namely sanitary ware and parts thereof, of iron or steel. Digits 5-6, 10, indicate subheading 732410, specifically stainless steel sinks. The code is refined level by level: the chapter determines the broad material category, the heading determines the product function category, and the subheading determines the specific material and variety. 732410 refers to sinks made of stainless steel, regardless of installation method or use.
Classification Basis
Stainless steel sinks are classified under 732410 because their material is stainless steel and they belong to the sink category of sanitary ware. If made of ceramics, they would be classified under 6910; if made of plastics, under 3922. The difference from other subheadings under 7324, such as 732421 (cast iron bathtubs), lies in the material and the specific type of appliance.
📝 Declaration Elements
Product name: The specific name of the declared commodity should accurately reflect the product's attributes, such as "stainless steel sink." Avoid using common names or vague names. Material: Clearly specify the grade or type of stainless steel, such as 304, 316, etc., and whether it contains other alloying elements. Use: Explain the intended use scenario of the sink, such as kitchen, bathroom, commercial catering, etc. Brand: Declare the brand name of the sink; if there is no brand, indicate "no brand." Specifications and model: Provide specification information such as the sink's dimensions, capacity, and installation method (top-mount, undermount, etc.). Processing technology: Describe the manufacturing process of the sink, such as stamping, welding, polishing, etc. Whether it is a set: Indicate whether the sink comes with accessories (such as faucets, drains); if it is a set, list them. Product name: stainless steel sink; Material: stainless steel 304; Use: kitchen use; Brand: no brand; Specifications and model: 800mm×450mm, top-mount; Processing technology: stamped and formed; Whether it is a set: single piece, without accessories. The material declaration is not specific, writing only "stainless steel" without providing the grade, which easily leads to classification disputes. The use description is vague, such as "household," without distinguishing kitchen or bathroom, affecting the determination of the subheading. The specifications and model are incomplete, lacking installation method or dimensions, and customs may require supplementary declaration.
Product name
The specific name of the declared commodity should accurately reflect the product's attributes, such as "stainless steel sink." Avoid using common names or vague names.
⚠️ Incorrectly declaring it as "stainless steel basin" or "sink" without indicating the material.
Material
Clearly specify the grade or type of stainless steel, such as 304, 316, etc., and whether it contains other alloying elements.
⚠️ Writing only "stainless steel" without providing the specific grade.
Use
Explain the intended use scenario of the sink, such as kitchen, bathroom, commercial catering, etc.
⚠️ The use description is too broad, such as "household."
Brand
Declare the brand name of the sink; if there is no brand, indicate "no brand."
⚠️ Confusing brand with trademark, or failing to declare the brand.
Specifications and model
Provide specification information such as the sink's dimensions, capacity, and installation method (top-mount, undermount, etc.).
⚠️ Incomplete specifications and model, such as writing only "large size."
Processing technology
Describe the manufacturing process of the sink, such as stamping, welding, polishing, etc.
⚠️ The process description is too simple, such as "processed."
Whether it is a set
Indicate whether the sink comes with accessories (such as faucets, drains); if it is a set, list them.
⚠️ Failure to indicate whether accessories are included, leading to classification errors.
Example： Product name: stainless steel sink; Material: stainless steel 304; Use: kitchen use; Brand: no brand; Specifications and model: 800mm×450mm, top-mount; Processing technology: stamped and formed; Whether it is a set: single piece, without accessories.
Common Mistakes：
The material declaration is not specific, writing only "stainless steel" without providing the grade, which easily leads to classification disputes.
The use description is vague, such as "household," without distinguishing kitchen or bathroom, affecting the determination of the subheading.
The specifications and model are incomplete, lacking installation method or dimensions, and customs may require supplementary declaration.
🎯 Classification Logic
The core basis for classification is material and product type. Stainless steel sinks must meet the following: 1) the material is stainless steel; 2) they belong to the sink category of sanitary ware; 3) they are used for sanitary purposes such as kitchens and bathrooms. If the sink is made of ceramics, plastics, or other materials, it is not classified under 732410. At the same time, attention should be paid to the difference from other containers of iron or steel (such as 7310); 7324 specifically refers to sanitary ware. 732421 Cast iron bathtubs: The material is cast iron and the product is a bathtub, whereas 732410 is a stainless steel sink. The material and specific appliance type are different. 691010 Ceramic sinks: The material is ceramic and is classified under Chapter 69, whereas 732410 is made of stainless steel. Material is the main distinguishing point. 392210 Plastic sinks: The material is plastic and is classified under Chapter 39, whereas 732410 is made of stainless steel. Material determines classification. 732393 Other household articles of stainless steel: 732393 covers household articles of stainless steel such as pots and bowls, but not sanitary ware; 732410 specifically refers to sinks. Is the material stainless steel? Is the product a sink? Is the use sanitary or kitchen-related? Does it contain no parts of other materials? Is it distinguished from ceramic and plastic sinks?
Basis
The core basis for classification is material and product type. Stainless steel sinks must meet the following: 1) the material is stainless steel; 2) they belong to the sink category of sanitary ware; 3) they are used for sanitary purposes such as kitchens and bathrooms. If the sink is made of ceramics, plastics, or other materials, it is not classified under 732410. At the same time, attention should be paid to the difference from other containers of iron or steel (such as 7310); 7324 specifically refers to sanitary ware.
Confused Codes：
732421 - Cast iron bathtubs
The material is cast iron and the product is a bathtub, whereas 732410 is a stainless steel sink. The material and specific appliance type are different.
691010 - Ceramic sinks
The material is ceramic and is classified under Chapter 69, whereas 732410 is made of stainless steel. Material is the main distinguishing point.
392210 - Plastic sinks
The material is plastic and is classified under Chapter 39, whereas 732410 is made of stainless steel. Material determines classification.
732393 - Other household articles of stainless steel
732393 covers household articles of stainless steel such as pots and bowls, but not sanitary ware; 732410 specifically refers to sinks.
Self-Check：
✓ Is the material stainless steel?
✓ Is the product a sink?
✓ Is the use sanitary or kitchen-related?
✓ Does it contain no parts of other materials?
✓ Is it distinguished from ceramic and plastic sinks?
❓ FAQ
What is the HS code for stainless steel sinks? The HS code for stainless steel sinks is 732410. This code belongs to Chapter 73, articles of iron or steel, heading 7324, sanitary ware, and subheading 732410 specifically refers to stainless steel sinks. Regardless of installation method or use, as long as the material is stainless steel and it is a sink, it is classified under this code. What is the difference between the HS codes for stainless steel sinks and ceramic sinks? Stainless steel sinks are classified under 732410, and ceramic sinks under 691010. The main difference lies in the material: stainless steel belongs to iron and steel articles (Chapter 73), while ceramics belong to ceramic articles (Chapter 69). Classification should be determined according to the actual material. How should a stainless steel sink with a faucet be classified? If the sink and faucet are packaged as a set and sold together, they are generally classified as a sink, namely 732410. However, if the faucet is declared separately, it is classified under 848180. When it is a set, the declaration elements should indicate that accessories are included. What are the declaration elements for stainless steel sinks? The main declaration elements include: product name, material (stainless steel grade), use, brand, specifications and model, processing technology, whether it is a set, etc. The specific requirements are subject to customs requirements; it is recommended to provide detailed specifications and material certificates. How can I check the import tariff rate for stainless steel sinks? The import tariff rate must be determined according to the country of origin and trade agreements. It can be checked in the Import and Export Tariff published by the General Administration of Customs or through a customs classification pre-ruling. Rates may change, so the latest tariff should prevail. What is the export tax rebate for stainless steel sinks? The export tax rebate rate depends on the commodity code and the latest policy. The export tax rebate rate for 732410 should be checked in the export tax rebate rate database published by the State Taxation Administration. At present, it is usually 13%, but it may be adjusted, so official data should prevail. What are the common errors in classifying stainless steel sinks? Common errors include: mistakenly classifying stainless steel sinks as 732393 (other household articles), or confusing them with ceramic sinks. In addition, non-specific material declarations and vague uses can also easily lead to classification disputes. It is recommended to provide detailed product information. What are the regulatory conditions for stainless steel sinks? 732410 generally has no special regulatory conditions, but it must comply with relevant national standards (such as GB 4806.9 food contact materials). When importing, material certificates, certificates of origin, etc. are required. The specific requirements are subject to customs requirements.
Q: What is the HS code for stainless steel sinks?
A: The HS code for stainless steel sinks is 732410. This code belongs to Chapter 73, articles of iron or steel, heading 7324, sanitary ware, and subheading 732410 specifically refers to stainless steel sinks. Regardless of installation method or use, as long as the material is stainless steel and it is a sink, it is classified under this code.
Q: What is the difference between the HS codes for stainless steel sinks and ceramic sinks?
A: Stainless steel sinks are classified under 732410, and ceramic sinks under 691010. The main difference lies in the material: stainless steel belongs to iron and steel articles (Chapter 73), while ceramics belong to ceramic articles (Chapter 69). Classification should be determined according to the actual material.
Q: How should a stainless steel sink with a faucet be classified?
A: If the sink and faucet are packaged as a set and sold together, they are generally classified as a sink, namely 732410. However, if the faucet is declared separately, it is classified under 848180. When it is a set, the declaration elements should indicate that accessories are included.
Q: What are the declaration elements for stainless steel sinks?
A: The main declaration elements include: product name, material (stainless steel grade), use, brand, specifications and model, processing technology, whether it is a set, etc. The specific requirements are subject to customs requirements; it is recommended to provide detailed specifications and material certificates.
Q: How can I check the import tariff rate for stainless steel sinks?
A: The import tariff rate must be determined according to the country of origin and trade agreements. It can be checked in the Import and Export Tariff published by the General Administration of Customs or through a customs classification pre-ruling. Rates may change, so the latest tariff should prevail.
Q: What is the export tax rebate for stainless steel sinks?
A: The export tax rebate rate depends on the commodity code and the latest policy. The export tax rebate rate for 732410 should be checked in the export tax rebate rate database published by the State Taxation Administration. At present, it is usually 13%, but it may be adjusted, so official data should prevail.
Q: What are the common errors in classifying stainless steel sinks?
A: Common errors include: mistakenly classifying stainless steel sinks as 732393 (other household articles), or confusing them with ceramic sinks. In addition, non-specific material declarations and vague uses can also easily lead to classification disputes. It is recommended to provide detailed product information.
Q: What are the regulatory conditions for stainless steel sinks?
A: 732410 generally has no special regulatory conditions, but it must comply with relevant national standards (such as GB 4806.9 food contact materials). When importing, material certificates, certificates of origin, etc. are required. The specific requirements are subject to customs requirements.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.