Chapter 73 covers articles of iron or steel, including tubes, profiles, plates, wire and other semi-finished products and various finished products such as structural parts, containers, sanitary ware, fasteners, etc. This chapter does not include machines, mechanical appliances or vehicles made of iron or steel (classified under Chapters 84, 85, 87, etc.), nor does it include articles of precious metal, articles clad with precious metal or articles of precious metal (classified under Chapter 71). Heading 7324 covers sanitary ware and parts thereof, of iron or steel, including baths, wash basins, water closet pans, cisterns, urinals, etc., as well as iron or steel parts of the foregoing articles. However, this heading does not include iron or steel pipe fittings, valves, taps, etc. (classified under heading 8481, etc.), nor does it include sanitary ware of non-iron or steel materials such as ceramics or plastics. First 2 digits 73 = articles of iron or steel; digits 3-4, 24 = sanitary ware and parts thereof, of iron or steel; digits 5-6, 90 = other. Therefore, 732490 refers to other sanitary ware and parts thereof, of iron or steel, not elsewhere specified or included. Note: under heading 7324 there are also subheadings 732410 (sinks and wash basins, of stainless steel), 732421 (baths, of cast iron), 732429 (other baths, of iron or steel), etc. 732490 is a residual subheading covering sanitary ware and parts thereof, of iron or steel, not specifically named. This commodity is bathroom hardware, usually made of iron or steel, and constitutes parts or accessories of sanitary ware, but is not specifically listed under subheadings 732410-732429, and is therefore classified under 732490. If it were a sink or wash basin of stainless steel, it should be classified under 732410; if it were a bath of cast iron, under 732421; if it were another bath of iron or steel, under 732429. If it were a tap, valve, etc., it would be classified under 8481.
Chapter
Chapter 73 covers articles of iron or steel, including tubes, profiles, plates, wire and other semi-finished products and various finished products such as structural parts, containers, sanitary ware, fasteners, etc. This chapter does not include machines, mechanical appliances or vehicles made of iron or steel (classified under Chapters 84, 85, 87, etc.), nor does it include articles of precious metal, articles clad with precious metal or articles of precious metal (classified under Chapter 71).
Heading
Heading 7324 covers sanitary ware and parts thereof, of iron or steel, including baths, wash basins, water closet pans, cisterns, urinals, etc., as well as iron or steel parts of the foregoing articles. However, this heading does not include iron or steel pipe fittings, valves, taps, etc. (classified under heading 8481, etc.), nor does it include sanitary ware of non-iron or steel materials such as ceramics or plastics.
Digit Breakdown
First 2 digits 73 = articles of iron or steel; digits 3-4, 24 = sanitary ware and parts thereof, of iron or steel; digits 5-6, 90 = other. Therefore, 732490 refers to other sanitary ware and parts thereof, of iron or steel, not elsewhere specified or included. Note: under heading 7324 there are also subheadings 732410 (sinks and wash basins, of stainless steel), 732421 (baths, of cast iron), 732429 (other baths, of iron or steel), etc. 732490 is a residual subheading covering sanitary ware and parts thereof, of iron or steel, not specifically named.
Classification Basis
This commodity is bathroom hardware, usually made of iron or steel, and constitutes parts or accessories of sanitary ware, but is not specifically listed under subheadings 732410-732429, and is therefore classified under 732490. If it were a sink or wash basin of stainless steel, it should be classified under 732410; if it were a bath of cast iron, under 732421; if it were another bath of iron or steel, under 732429. If it were a tap, valve, etc., it would be classified under 8481.
📝 Declaration Elements
Product Name: Fill in the standard name of the commodity, such as "bathroom hardware" or a specific name such as "stainless steel towel rack". Material: State the type of iron or steel, such as stainless steel, cast iron, carbon steel, etc., as well as the grade (e.g., 304 stainless steel). Use: Explain that it is used in sanitary places such as bathrooms, toilets, etc., e.g., "bathroom hanging fittings", "toilet accessories". Brand: Fill in the brand name (if no brand, write "none"), which affects price and intellectual property declaration. Specifications/Model: Fill in dimensions, model, etc., e.g., "length 30cm x width 20cm". Processing Technique: Explain the main processing methods, such as "stamping, welding, polishing", etc. Whether in Sets: If it is in retail packaging as a set, indicate "set"; otherwise fill in "not in set". Customs declaration example:
Product Name: Bathroom hardware (stainless steel towel rack)
Material: Stainless steel 304
Use: Bathroom hanging fittings
Brand: None
Specifications/Model: Length 60cm x Width 10cm
Processing Technique: Stamping, welding, polishing
Whether in Sets: Not in set
HS Code: 7324900090 Material declaration is not specific, e.g., writing only "iron or steel"; it should specify stainless steel or cast iron, etc. Use description is vague, e.g., "household"; it should be clearly for sanitary ware or bathroom use. Taps, valves, etc. are mistakenly classified under 732490, when they should actually be classified under 8481.
Product Name
Fill in the standard name of the commodity, such as "bathroom hardware" or a specific name such as "stainless steel towel rack".
⚠️ Writing only "hardware" is too general; it should be specific as to material and use.
Material
State the type of iron or steel, such as stainless steel, cast iron, carbon steel, etc., as well as the grade (e.g., 304 stainless steel).
⚠️ Writing only "iron or steel" without specifying the type, leading to classification disputes.
Use
Explain that it is used in sanitary places such as bathrooms, toilets, etc., e.g., "bathroom hanging fittings", "toilet accessories".
⚠️ Unclear description of use, such as "household", making it impossible to determine whether it is sanitary ware.
Brand
Fill in the brand name (if no brand, write "none"), which affects price and intellectual property declaration.
⚠️ Failing to declare the brand or incorrectly declaring it as another brand.
Specifications/Model
Fill in dimensions, model, etc., e.g., "length 30cm x width 20cm".
⚠️ Specifications/model inconsistent with the actual goods or missing.
Processing Technique
Explain the main processing methods, such as "stamping, welding, polishing", etc.
⚠️ Not describing the technique, which may affect classification.
Whether in Sets
If it is in retail packaging as a set, indicate "set"; otherwise fill in "not in set".
⚠️ Failure to indicate that goods are in sets, leading to classification errors.
Example： Customs declaration example:
Product Name: Bathroom hardware (stainless steel towel rack)
Material: Stainless steel 304
Use: Bathroom hanging fittings
Brand: None
Specifications/Model: Length 60cm x Width 10cm
Processing Technique: Stamping, welding, polishing
Whether in Sets: Not in set
HS Code: 7324900090
Common Mistakes：
Material declaration is not specific, e.g., writing only "iron or steel"; it should specify stainless steel or cast iron, etc.
Use description is vague, e.g., "household"; it should be clearly for sanitary ware or bathroom use.
Taps, valves, etc. are mistakenly classified under 732490, when they should actually be classified under 8481.
🎯 Classification Logic
Core basis for classification: 1. Material is iron or steel; 2. It is sanitary ware or parts thereof; 3. It is not specifically listed under subheadings 732410-732429, etc. If it is a sink or wash basin of stainless steel, classify under 732410; a bath of cast iron under 732421; other baths of iron or steel under 732429. If it is a tap, valve, etc., classify under 8481. If it is sanitary ware of ceramics or plastics, classify under Chapter 69 or Chapter 39. 732410 Sinks and wash basins, of stainless steel: This code specifically targets sinks and wash basins of stainless steel, whereas 732490 covers other sanitary ware and parts thereof, of iron or steel, not elsewhere specified or included. 732421 Baths, of cast iron: This code specifically targets baths of cast iron, whether or not enamelled, whereas 732490 covers other sanitary ware and parts thereof, of iron or steel. 848180 Other valves and similar appliances: Taps, valves, etc. are classified under 8481; even if used in bathrooms, they are not classified under 7324. 691010 Sanitary ware of ceramics: Sanitary ware of ceramics is classified under Chapter 69, such as ceramic wash basins, toilet pans, etc. 392490 Sanitary ware of plastics: Sanitary ware of plastics is classified under Chapter 39, such as plastic towel racks, soap dishes, etc. Is the material iron or steel? Is it sanitary ware or parts thereof? Is it not specifically listed under 732410-732429? Does it not belong to valves or taps of 8481? Is it not of other materials such as ceramics or plastics?
Basis
Core basis for classification: 1. Material is iron or steel; 2. It is sanitary ware or parts thereof; 3. It is not specifically listed under subheadings 732410-732429, etc. If it is a sink or wash basin of stainless steel, classify under 732410; a bath of cast iron under 732421; other baths of iron or steel under 732429. If it is a tap, valve, etc., classify under 8481. If it is sanitary ware of ceramics or plastics, classify under Chapter 69 or Chapter 39.
Confused Codes：
732410 - Sinks and wash basins, of stainless steel
This code specifically targets sinks and wash basins of stainless steel, whereas 732490 covers other sanitary ware and parts thereof, of iron or steel, not elsewhere specified or included.
732421 - Baths, of cast iron
This code specifically targets baths of cast iron, whether or not enamelled, whereas 732490 covers other sanitary ware and parts thereof, of iron or steel.
848180 - Other valves and similar appliances
Taps, valves, etc. are classified under 8481; even if used in bathrooms, they are not classified under 7324.
691010 - Sanitary ware of ceramics
Sanitary ware of ceramics is classified under Chapter 69, such as ceramic wash basins, toilet pans, etc.
392490 - Sanitary ware of plastics
Sanitary ware of plastics is classified under Chapter 39, such as plastic towel racks, soap dishes, etc.
Self-Check：
✓ Is the material iron or steel?
✓ Is it sanitary ware or parts thereof?
✓ Is it not specifically listed under 732410-732429?
✓ Does it not belong to valves or taps of 8481?
✓ Is it not of other materials such as ceramics or plastics?
❓ FAQ
Bathroom hardware is classified under 732490, but are specific parts such as screws also classified under this code? If the screws are dedicated parts of bathroom hardware and are declared together with the sanitary ware, they may be classified under 732490; if declared separately, they are usually classified as fasteners under 7318. It is recommended to judge based on actual use and declaration status. Are both stainless steel towel racks and cast iron towel racks classified under 732490? Yes, as long as the material is iron or steel (including stainless steel, cast iron, etc.) and they are parts or accessories of sanitary ware not specifically listed under other subheadings, they are all classified under 732490. How should a bathroom hardware set containing a tap and a towel rack be classified? If the tap and towel rack in the set are independent and the tap is classified under 8481 while the towel rack under 7324, they must be classified separately; if the set is mainly a towel rack with the tap as an accessory, it may be classified as a whole under 7324, but this must be judged according to the General Rules for the Interpretation of the Harmonized System. What is the main difference between 732490 and 732410? 732410 specifically refers to sinks and wash basins of stainless steel, while 732490 covers other sanitary ware and parts thereof, of iron or steel, not elsewhere specified or included. If the commodity is a stainless steel sink, it must be classified under 732410. How can I check the import tariff rate for 732490? It can be checked through the website of the General Administration of Customs of China or the "Customs Import and Export Tariff of the People's Republic of China", and customs advance classification services can also be used. Tariff rates change, so it is recommended to rely on the latest tariff. If bathroom hardware is classified under 732490, is it necessary to declare the brand? Yes, the brand is one of the declaration elements and must be declared truthfully. If intellectual property is involved, an authorization letter is also required. If there is no brand, write "none". When exporting bathroom hardware to the United States, is the HS code the same? The United States uses HTSUS; the first 6 digits are the same as HS, but the last 4 digits may differ. The U.S. HTS corresponding to 732490 is 7324.90.00; for specifics, check the U.S. Customs website.
Q: Bathroom hardware is classified under 732490, but are specific parts such as screws also classified under this code?
A: If the screws are dedicated parts of bathroom hardware and are declared together with the sanitary ware, they may be classified under 732490; if declared separately, they are usually classified as fasteners under 7318. It is recommended to judge based on actual use and declaration status.
Q: Are both stainless steel towel racks and cast iron towel racks classified under 732490?
A: Yes, as long as the material is iron or steel (including stainless steel, cast iron, etc.) and they are parts or accessories of sanitary ware not specifically listed under other subheadings, they are all classified under 732490.
Q: How should a bathroom hardware set containing a tap and a towel rack be classified?
A: If the tap and towel rack in the set are independent and the tap is classified under 8481 while the towel rack under 7324, they must be classified separately; if the set is mainly a towel rack with the tap as an accessory, it may be classified as a whole under 7324, but this must be judged according to the General Rules for the Interpretation of the Harmonized System.
Q: What is the main difference between 732490 and 732410?
A: 732410 specifically refers to sinks and wash basins of stainless steel, while 732490 covers other sanitary ware and parts thereof, of iron or steel, not elsewhere specified or included. If the commodity is a stainless steel sink, it must be classified under 732410.
Q: How can I check the import tariff rate for 732490?
A: It can be checked through the website of the General Administration of Customs of China or the "Customs Import and Export Tariff of the People's Republic of China", and customs advance classification services can also be used. Tariff rates change, so it is recommended to rely on the latest tariff.
Q: If bathroom hardware is classified under 732490, is it necessary to declare the brand?
A: Yes, the brand is one of the declaration elements and must be declared truthfully. If intellectual property is involved, an authorization letter is also required. If there is no brand, write "none".
Q: When exporting bathroom hardware to the United States, is the HS code the same?
A: The United States uses HTSUS; the first 6 digits are the same as HS, but the last 4 digits may differ. The U.S. HTS corresponding to 732490 is 7324.90.00; for specifics, check the U.S. Customs website.
⚠️ 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.