Chapter 73 covers articles of iron or steel, including various products made directly from iron or steel, but excludes raw materials for iron and steel smelting, waste and scrap, and certain goods specifically listed in other chapters (such as machinery and vehicles). This chapter ranges from semi-finished iron and steel products (such as ingots and billets) to finished articles (such as pipe fittings, containers, and household utensils), and is a core chapter for iron and steel commodities in international trade. Heading 7324 covers sanitary ware and parts thereof, of iron or steel, including bathtubs, shower baths, sinks, washbasins, closets, cisterns, etc., whether or not fitted with accessories. However, it does not include ceramic sanitary ware (Chapter 69) or plastic sanitary ware (Chapter 39), nor does it include valves, pipes, and other pipe fittings (heading 8481). The first 2 digits, 73, indicate Chapter 73, articles of iron or steel. The 3rd-4th digits, 24, indicate heading 7324, sanitary ware and parts thereof, of iron or steel. The 5th-6th digits, 29, indicate subheading 732429, namely other bathtubs. Under heading 7324, subheadings are further subdivided: 732410 for sinks and washbasins of stainless steel; 732421 for bathtubs of cast iron; 732429 for other bathtubs (that is, bathtubs of iron or steel other than cast iron, such as stainless steel or steel). Therefore, 732429 specifically refers to bathtubs of iron or steel, not of cast iron. The commodity is a bathtub of iron or steel, and the material is not cast iron (such as stainless steel or ordinary steel), so it is classified under 732429. If it were a bathtub of cast iron, it should be classified under 732421; if it were a ceramic bathtub, it should be classified under 6910; if it were a plastic bathtub, it should be classified under 3922. In addition, if the bathtub is equipped with electrical devices such as massage or whirlpool functions, Chapter 85 may be involved, but it is usually still classified as sanitary ware.
Chapter
Chapter 73 covers articles of iron or steel, including various products made directly from iron or steel, but excludes raw materials for iron and steel smelting, waste and scrap, and certain goods specifically listed in other chapters (such as machinery and vehicles). This chapter ranges from semi-finished iron and steel products (such as ingots and billets) to finished articles (such as pipe fittings, containers, and household utensils), and is a core chapter for iron and steel commodities in international trade.
Heading
Heading 7324 covers sanitary ware and parts thereof, of iron or steel, including bathtubs, shower baths, sinks, washbasins, closets, cisterns, etc., whether or not fitted with accessories. However, it does not include ceramic sanitary ware (Chapter 69) or plastic sanitary ware (Chapter 39), nor does it include valves, pipes, and other pipe fittings (heading 8481).
Digit Breakdown
The first 2 digits, 73, indicate Chapter 73, articles of iron or steel. The 3rd-4th digits, 24, indicate heading 7324, sanitary ware and parts thereof, of iron or steel. The 5th-6th digits, 29, indicate subheading 732429, namely other bathtubs. Under heading 7324, subheadings are further subdivided: 732410 for sinks and washbasins of stainless steel; 732421 for bathtubs of cast iron; 732429 for other bathtubs (that is, bathtubs of iron or steel other than cast iron, such as stainless steel or steel). Therefore, 732429 specifically refers to bathtubs of iron or steel, not of cast iron.
Classification Basis
The commodity is a bathtub of iron or steel, and the material is not cast iron (such as stainless steel or ordinary steel), so it is classified under 732429. If it were a bathtub of cast iron, it should be classified under 732421; if it were a ceramic bathtub, it should be classified under 6910; if it were a plastic bathtub, it should be classified under 3922. In addition, if the bathtub is equipped with electrical devices such as massage or whirlpool functions, Chapter 85 may be involved, but it is usually still classified as sanitary ware.
📝 Declaration Elements
Product name: Fill in the standard name of the commodity, such as "stainless steel bathtub" or "steel bathtub", and avoid using common names or brand names. Material: Clearly state the main material of the bathtub, such as stainless steel, carbon steel, alloy steel, etc., and indicate whether it is cast iron. Type: Explain the type of bathtub, such as ordinary bathtub, massage bathtub, whirlpool bathtub, etc., but note that electrical parts may affect classification. Brand: Fill in the brand name (if any); if there is no brand, fill in "no brand". Specifications and model: Fill in specification information such as dimensions and capacity of the bathtub, such as length, width, height, volume, etc. Processing method: Explain the processing method of the bathtub, such as casting, welding, stamping, etc. Whether with accessories: Indicate whether it is with accessories such as faucets and drain pipes; accessories must be declared separately. Product name: stainless steel bathtub; Material: stainless steel (not cast iron); Type: ordinary bathtub; Brand: no brand; Specifications and model: length 170 cm × width 80 cm × height 60 cm, volume 200 L; Processing method: stamping and welding; Whether with accessories: no. Failure to distinguish cast iron from non-cast iron, incorrectly classifying a stainless steel bathtub under 732421. Classifying a bathtub with an electrical massage device under this code without considering Chapter 85. Ignoring that accessories are classified separately, such as faucets under 8481 and drain pipes under 3917, etc.
Product name
Fill in the standard name of the commodity, such as "stainless steel bathtub" or "steel bathtub", and avoid using common names or brand names.
⚠️ Incorrectly filling in "massage bathtub", "whirlpool bathtub", etc., leading to classification disputes.
Material
Clearly state the main material of the bathtub, such as stainless steel, carbon steel, alloy steel, etc., and indicate whether it is cast iron.
⚠️ Writing only "of iron or steel" without distinguishing cast iron from non-cast iron, leading to an incorrect subheading.
Type
Explain the type of bathtub, such as ordinary bathtub, massage bathtub, whirlpool bathtub, etc., but note that electrical parts may affect classification.
⚠️ Simply classifying a bathtub with electrical devices under this code and ignoring the possibility of Chapter 85.
Brand
Fill in the brand name (if any); if there is no brand, fill in "no brand".
⚠️ Confusing brand with model, or failing to declare truthfully.
Specifications and model
Fill in specification information such as dimensions and capacity of the bathtub, such as length, width, height, volume, etc.
⚠️ Incomplete specifications, affecting customs valuation and classification.
Processing method
Explain the processing method of the bathtub, such as casting, welding, stamping, etc.
⚠️ Failure to indicate the processing method, making it impossible to determine whether it is of cast iron.
Whether with accessories
Indicate whether it is with accessories such as faucets and drain pipes; accessories must be declared separately.
⚠️ Declaring accessories together with the bathtub, leading to classification errors.
Example： Product name: stainless steel bathtub; Material: stainless steel (not cast iron); Type: ordinary bathtub; Brand: no brand; Specifications and model: length 170 cm × width 80 cm × height 60 cm, volume 200 L; Processing method: stamping and welding; Whether with accessories: no.
Common Mistakes：
Failure to distinguish cast iron from non-cast iron, incorrectly classifying a stainless steel bathtub under 732421.
Classifying a bathtub with an electrical massage device under this code without considering Chapter 85.
Ignoring that accessories are classified separately, such as faucets under 8481 and drain pipes under 3917, etc.
🎯 Classification Logic
The core basis for classification is the notes to Chapter 73 and the subheading texts of the Import and Export Tariff. First, confirm that the commodity is sanitary ware of iron or steel and classify it under 7324; second, distinguish by material: bathtubs of cast iron are classified under 732421, and other bathtubs of iron or steel are classified under 732429. If the bathtub has electrical devices, it is necessary to determine its main function; if the electrical device constitutes the essential character, it may be classified under Chapter 85. In addition, attention should be paid to whether it belongs to a sanitary ware set; if declared together with closets, etc., it may be classified as a set of goods. 732421 Bathtubs of cast iron: The material is cast iron, whereas 732429 is for bathtubs of iron or steel other than cast iron. 691010 Ceramic sanitary ware: The material is ceramic, Chapter 69, whereas this code is for articles of iron or steel. 392210 Plastic bathtubs: The material is plastic, Chapter 39, whereas this code is for articles of iron or steel. 848180 Faucets, valves, etc.: They are pipe fittings and should be classified separately even if imported together with the bathtub. 851679 Electric massage bathtubs: If the electrical massage device constitutes the main function, it may be classified under Chapter 85. Is the material iron or steel? Is it of cast iron? Is it equipped with electrical devices? Does it include other accessories? Is it in a set with other sanitary ware?
Basis
The core basis for classification is the notes to Chapter 73 and the subheading texts of the Import and Export Tariff. First, confirm that the commodity is sanitary ware of iron or steel and classify it under 7324; second, distinguish by material: bathtubs of cast iron are classified under 732421, and other bathtubs of iron or steel are classified under 732429. If the bathtub has electrical devices, it is necessary to determine its main function; if the electrical device constitutes the essential character, it may be classified under Chapter 85. In addition, attention should be paid to whether it belongs to a sanitary ware set; if declared together with closets, etc., it may be classified as a set of goods.
Confused Codes：
732421 - Bathtubs of cast iron
The material is cast iron, whereas 732429 is for bathtubs of iron or steel other than cast iron.
691010 - Ceramic sanitary ware
The material is ceramic, Chapter 69, whereas this code is for articles of iron or steel.
392210 - Plastic bathtubs
The material is plastic, Chapter 39, whereas this code is for articles of iron or steel.
848180 - Faucets, valves, etc.
They are pipe fittings and should be classified separately even if imported together with the bathtub.
851679 - Electric massage bathtubs
If the electrical massage device constitutes the main function, it may be classified under Chapter 85.
Self-Check：
✓ Is the material iron or steel?
✓ Is it of cast iron?
✓ Is it equipped with electrical devices?
✓ Does it include other accessories?
✓ Is it in a set with other sanitary ware?
❓ FAQ
How can I check the tax rate for HS code 732429? It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tax rates vary by country, trade agreement, and time, so the latest official data should prevail. What is the difference between the HS codes for stainless steel bathtubs and cast iron bathtubs? Stainless steel bathtubs are classified under 732429, and cast iron bathtubs under 732421. The difference lies in the material; bathtubs of cast iron have a separate subheading, while other bathtubs of iron or steel are classified under 732429. Which code should a bathtub with a massage function be classified under? If the massage function is electrically driven and constitutes the essential character, it may be classified under Chapter 85 (such as 8516); if it is only a simple bubble device, it is still classified as an iron or steel bathtub under 732429. It is recommended to determine based on the specific function. How should bathtub accessories be declared? Accessories such as faucets and drain pipes should be classified separately: faucets under 8481, plastic pipes under 3917, metal pipes under 7306, etc. If imported together with the bathtub, they must be declared separately. What is the difference between the HS codes for ceramic bathtubs and iron or steel bathtubs? Ceramic bathtubs are classified under 6910, and iron or steel bathtubs under 7324. Material is the key factor determining classification. What declaration elements are required for imported bathtubs? Usually, product name, material, type, brand, specifications and model, processing method, whether with accessories, etc. are required. The specific requirements are subject to customs requirements, and reference may be made to the Catalogue of Standardized Declaration. Does classifying a bathtub under 732429 mean that all non-cast-iron bathtubs are classified under this code? Yes, but it must be ensured that it is of iron or steel and not cast iron. If it is of other materials (such as copper or aluminum) or has electrical devices, it may be classified under other chapters. How can I determine whether a bathtub belongs to "other bathtubs"? Under heading 7324, bathtub subheadings are divided into cast iron (732421) and other (732429). Therefore, as long as it is not of cast iron, it is classified under 732429.
Q: How can I check the tax rate for HS code 732429?
A: It can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff of the People's Republic of China. Tax rates vary by country, trade agreement, and time, so the latest official data should prevail.
Q: What is the difference between the HS codes for stainless steel bathtubs and cast iron bathtubs?
A: Stainless steel bathtubs are classified under 732429, and cast iron bathtubs under 732421. The difference lies in the material; bathtubs of cast iron have a separate subheading, while other bathtubs of iron or steel are classified under 732429.
Q: Which code should a bathtub with a massage function be classified under?
A: If the massage function is electrically driven and constitutes the essential character, it may be classified under Chapter 85 (such as 8516); if it is only a simple bubble device, it is still classified as an iron or steel bathtub under 732429. It is recommended to determine based on the specific function.
Q: How should bathtub accessories be declared?
A: Accessories such as faucets and drain pipes should be classified separately: faucets under 8481, plastic pipes under 3917, metal pipes under 7306, etc. If imported together with the bathtub, they must be declared separately.
Q: What is the difference between the HS codes for ceramic bathtubs and iron or steel bathtubs?
A: Ceramic bathtubs are classified under 6910, and iron or steel bathtubs under 7324. Material is the key factor determining classification.
Q: What declaration elements are required for imported bathtubs?
A: Usually, product name, material, type, brand, specifications and model, processing method, whether with accessories, etc. are required. The specific requirements are subject to customs requirements, and reference may be made to the Catalogue of Standardized Declaration.
Q: Does classifying a bathtub under 732429 mean that all non-cast-iron bathtubs are classified under this code?
A: Yes, but it must be ensured that it is of iron or steel and not cast iron. If it is of other materials (such as copper or aluminum) or has electrical devices, it may be classified under other chapters.
Q: How can I determine whether a bathtub belongs to "other bathtubs"?
A: Under heading 7324, bathtub subheadings are divided into cast iron (732421) and other (732429). Therefore, as long as it is not of cast iron, it is classified under 732429.
⚠️ 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.