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VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 26, 2026
§ HTS 7324.10.00 · US import duty

Sinks and wash basins, of stainless steel

HTS 7324.10.00 covers Sinks and wash basins, of stainless steel, classified under HS chapter 73. The MFN (general column) base duty is 3.4%. 1 active Chapter 99 overlay apply: 9903.88.03 (section301 +25%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

Sanitary ware and parts thereof, of iron or steel: · Sinks and wash basins, of stainless steel
HTS CODE
7324.10.00
General (MFN)3.4%
SpecialFree (A*,AU,BH…
Other (Column 2)40%
§99 overlays1

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)3.4%
SpecialFree (A*,AU,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Other (Column 2)40%

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.88.03 section301 +25% active
    Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 3.4% 25% 28.4% $2,840.00
Vietnam (VN) 3.4% 0% 3.4% $340.00
Mexico (MX) 3.4% 0% 3.4% $340.00
India (IN) 3.4% 0% 3.4% $340.00
South Korea (KR) 3.4% 0% 3.4% $340.00

§ RELATED ENTRIESStatistical suffixes under HTS 7324.10.00

All 10-digit statistical reporting suffixes under 7324.10.00.

§ FAQFrequently asked questions

What is the US import duty for HTS 7324.10.00?
HTS 7324.10.00 (Sinks and wash basins, of stainless steel) has a general (MFN) column rate of 3.4%, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 7324.10.00?
The following rules are attached in our snapshot: 9903.88.03 (section301) — section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
Are Section 232 steel tariffs applicable to HTS 7324.10.00?
Most Chapters 72–73 iron and steel lines carry the Section 232 national-security tariff (typically 25%). Country-specific quotas, TRQs, and melt-and-pour origin requirements apply. Check the 9903.81.xx / 9903.80.xx headings for the current rate and exclusion status.
How do I compare duty from different countries for HTS 7324.10.00?
Use the origin compare view to evaluate this HS code against alternative countries. The calculator applies each country-specific Chapter 99 overlay and the appropriate column rate.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.