Chapter 73 covers articles of iron or steel, including cast, forged, stamped, welded articles of iron or steel, but excludes machinery, mechanical appliances, vehicles, ships, etc. already classified in other chapters. This chapter ranges from simple steel structural parts to complex steel finished products, such as pipe fittings, containers, sanitary ware, etc. Heading 7324 covers iron or steel sanitary ware and parts thereof, and is a key heading in this chapter related to building sanitary equipment. Heading 7324 covers iron or steel sanitary ware and parts thereof, including bathtubs, washbasins, water closets, cisterns, toilet pans, sinks, etc., whether or not coated, enamelled or plated. This heading mainly covers fixed iron or steel fixtures used in bathrooms, and excludes ceramic, plastic or copper sanitary ware (classified in Chapters 69, 39 and 74 respectively). First 2 digits 73: indicates Chapter 73, articles of iron or steel. Digits 3-4, 24: indicates heading 7324, iron or steel sanitary ware and parts thereof. Digits 5-6, 21: indicates subheading 732421, namely cast iron bathtubs. Here 21 is the subheading number, specifically distinguishing cast iron bathtubs from other iron or steel bathtubs (e.g., stainless steel bathtubs are classified under 732429). Therefore, 732421 specifically refers to bathtubs made of cast iron, whether or not enamelled. This product is a cast iron bathtub, which is iron or steel sanitary ware, and the material is cast iron, so it is classified under 732421. If it were a stainless steel bathtub, it would be classified under 732429; if it were a ceramic bathtub, under 6910; if it were a plastic bathtub, under 3922. Cast iron bathtubs are usually enamelled on the surface, but classification is still based on the base material being cast iron.
Chapter
Chapter 73 covers articles of iron or steel, including cast, forged, stamped, welded articles of iron or steel, but excludes machinery, mechanical appliances, vehicles, ships, etc. already classified in other chapters. This chapter ranges from simple steel structural parts to complex steel finished products, such as pipe fittings, containers, sanitary ware, etc. Heading 7324 covers iron or steel sanitary ware and parts thereof, and is a key heading in this chapter related to building sanitary equipment.
Heading
Heading 7324 covers iron or steel sanitary ware and parts thereof, including bathtubs, washbasins, water closets, cisterns, toilet pans, sinks, etc., whether or not coated, enamelled or plated. This heading mainly covers fixed iron or steel fixtures used in bathrooms, and excludes ceramic, plastic or copper sanitary ware (classified in Chapters 69, 39 and 74 respectively).
Digit Breakdown
First 2 digits 73: indicates Chapter 73, articles of iron or steel. Digits 3-4, 24: indicates heading 7324, iron or steel sanitary ware and parts thereof. Digits 5-6, 21: indicates subheading 732421, namely cast iron bathtubs. Here 21 is the subheading number, specifically distinguishing cast iron bathtubs from other iron or steel bathtubs (e.g., stainless steel bathtubs are classified under 732429). Therefore, 732421 specifically refers to bathtubs made of cast iron, whether or not enamelled.
Classification Basis
This product is a cast iron bathtub, which is iron or steel sanitary ware, and the material is cast iron, so it is classified under 732421. If it were a stainless steel bathtub, it would be classified under 732429; if it were a ceramic bathtub, under 6910; if it were a plastic bathtub, under 3922. Cast iron bathtubs are usually enamelled on the surface, but classification is still based on the base material being cast iron.
📝 Declaration Elements
Product name: The specific name of the declared product, such as "cast iron enamelled bathtub". It should accurately reflect the material and use. Material: The main material of the declared bathtub, such as cast iron, stainless steel, etc. A cast iron bathtub should be clearly identified as made of cast iron. Brand: Fill in the brand or trademark of the bathtub; if there is no brand, fill in "no brand". Model: Fill in the model or specification code of the product, such as "CT-2000". Dimensions: Declare the external dimensions of the bathtub, such as length × width × height (cm). Whether enamelled: Indicate whether the surface of the bathtub has been enamelled, such as "yes" or "no". Use: Declare the use of the bathtub, such as "household", "hotel use", etc. Product name: cast iron enamelled bathtub; Material: cast iron; Brand: Kohler; Model: K-1234; Dimensions: 170×75×60 cm; Whether enamelled: yes; Use: household. Mistakenly declaring a cast iron bathtub as an enamelled bathtub, resulting in incorrect classification. Omitting the declaration of "whether enamelled", affecting tariffs and regulatory conditions. False declaration of brand and model, which may trigger customs questioning.
Product name
The specific name of the declared product, such as "cast iron enamelled bathtub". It should accurately reflect the material and use.
⚠️ Writing only "bathtub" without indicating the material "cast iron", leading to classification disputes.
Material
The main material of the declared bathtub, such as cast iron, stainless steel, etc. A cast iron bathtub should be clearly identified as made of cast iron.
⚠️ Incorrectly declaring it as an "enamelled bathtub" and ignoring that the base material is cast iron.
Brand
Fill in the brand or trademark of the bathtub; if there is no brand, fill in "no brand".
⚠️ Confusing the brand with the manufacturer, or omitting the brand.
Model
Fill in the model or specification code of the product, such as "CT-2000".
⚠️ Incomplete model entry or inconsistency with the actual product.
Dimensions
Declare the external dimensions of the bathtub, such as length × width × height (cm).
⚠️ Providing only length, lacking width and height.
Whether enamelled
Indicate whether the surface of the bathtub has been enamelled, such as "yes" or "no".
⚠️ Mistakenly declaring the enamel layer as the material, resulting in incorrect classification.
Use
Declare the use of the bathtub, such as "household", "hotel use", etc.
⚠️ The use description is too general, such as "for bathing".
Mistakenly declaring a cast iron bathtub as an enamelled bathtub, resulting in incorrect classification.
Omitting the declaration of "whether enamelled", affecting tariffs and regulatory conditions.
False declaration of brand and model, which may trigger customs questioning.
🎯 Classification Logic
The core basis for classification is the material and use of the product. A cast iron bathtub is iron or steel sanitary ware, and the base material is cast iron, so it is classified under 732421. If the bathtub is made of stainless steel, it is classified under 732429; if made of ceramic, under 6910; if made of plastic, under 3922. The enamel layer does not affect classification because classification is based on the base material. 732429 Other iron or steel bathtubs: The material is other iron or steel (such as stainless steel), not cast iron. 691010 Ceramic sanitary ware: The material is ceramic, such as a ceramic bathtub. 392210 Plastic bathtubs: The material is plastic, such as an acrylic bathtub. 741820 Copper sanitary ware: The material is copper, such as a copper bathtub. Confirm whether the base material is cast iron Confirm whether it is sanitary ware Confirm whether it has an enamel layer Confirm whether it is made of mixed materials with other materials Confirm whether it is classified under 7324 rather than another heading
Basis
The core basis for classification is the material and use of the product. A cast iron bathtub is iron or steel sanitary ware, and the base material is cast iron, so it is classified under 732421. If the bathtub is made of stainless steel, it is classified under 732429; if made of ceramic, under 6910; if made of plastic, under 3922. The enamel layer does not affect classification because classification is based on the base material.
Confused Codes：
732429 - Other iron or steel bathtubs
The material is other iron or steel (such as stainless steel), not cast iron.
691010 - Ceramic sanitary ware
The material is ceramic, such as a ceramic bathtub.
392210 - Plastic bathtubs
The material is plastic, such as an acrylic bathtub.
741820 - Copper sanitary ware
The material is copper, such as a copper bathtub.
Self-Check：
✓ Confirm whether the base material is cast iron
✓ Confirm whether it is sanitary ware
✓ Confirm whether it has an enamel layer
✓ Confirm whether it is made of mixed materials with other materials
✓ Confirm whether it is classified under 7324 rather than another heading
❓ FAQ
What is the difference in HS codes between cast iron bathtubs and enamelled bathtubs? Cast iron bathtubs are classified under 732421. If the base material of an enamelled bathtub is cast iron, it is also classified under 732421, because classification is based on the base material. If the base material of an enamelled bathtub is another material, it is classified according to the base material. How can I check the import tariff rate for cast iron bathtubs? You can check through the website of the General Administration of Customs or the International Trade Single Window by entering HS code 732421 to view the most-favored-nation rate, general rate, etc. Tariff rates may change, so it is recommended to rely on the latest published version. What declaration elements are required for exporting cast iron bathtubs? It is necessary to declare the product name, material, brand, model, dimensions, whether enamelled, use, etc. The specific requirements are subject to customs requirements. Are the HS codes for cast iron bathtubs and ceramic bathtubs easily confused? They are easily confused, but the materials are different: cast iron bathtubs are classified under 732421, and ceramic bathtubs under 691010. The material must be clearly stated when declaring. Is the classification of cast iron bathtubs affected by surface treatment? No, classification is based on the base material. Even if the surface is enamelled, it is still classified under 732421. How should HS codes be selected for cross-border e-commerce sales of cast iron bathtubs? 732421 should be selected, and the declaration elements should be complete. If it is a set or combination product, it should be classified according to the main function. What are the common errors in customs declaration of the HS code for cast iron bathtubs? Common errors include: mistakenly declaring as an enamelled bathtub, omitting material declaration, false brand and model, etc. It is recommended to check carefully. Does the HS code for cast iron bathtubs apply to used bathtubs? Yes, but note that used bathtubs may involve solid waste regulation and must meet import requirements.
Q: What is the difference in HS codes between cast iron bathtubs and enamelled bathtubs?
A: Cast iron bathtubs are classified under 732421. If the base material of an enamelled bathtub is cast iron, it is also classified under 732421, because classification is based on the base material. If the base material of an enamelled bathtub is another material, it is classified according to the base material.
Q: How can I check the import tariff rate for cast iron bathtubs?
A: You can check through the website of the General Administration of Customs or the International Trade Single Window by entering HS code 732421 to view the most-favored-nation rate, general rate, etc. Tariff rates may change, so it is recommended to rely on the latest published version.
Q: What declaration elements are required for exporting cast iron bathtubs?
A: It is necessary to declare the product name, material, brand, model, dimensions, whether enamelled, use, etc. The specific requirements are subject to customs requirements.
Q: Are the HS codes for cast iron bathtubs and ceramic bathtubs easily confused?
A: They are easily confused, but the materials are different: cast iron bathtubs are classified under 732421, and ceramic bathtubs under 691010. The material must be clearly stated when declaring.
Q: Is the classification of cast iron bathtubs affected by surface treatment?
A: No, classification is based on the base material. Even if the surface is enamelled, it is still classified under 732421.
Q: How should HS codes be selected for cross-border e-commerce sales of cast iron bathtubs?
A: 732421 should be selected, and the declaration elements should be complete. If it is a set or combination product, it should be classified according to the main function.
Q: What are the common errors in customs declaration of the HS code for cast iron bathtubs?
A: Common errors include: mistakenly declaring as an enamelled bathtub, omitting material declaration, false brand and model, etc. It is recommended to check carefully.
Q: Does the HS code for cast iron bathtubs apply to used bathtubs?
A: Yes, but note that used bathtubs may involve solid waste regulation and must meet import 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.