HS code · 4-digit heading
HS Code 73.24 – Sanitary ware and parts thereof, of iron or steel
What HS 73.24 covers
Heading 7324 specifically covers sanitary ware and parts thereof, made exclusively of iron or steel. This classification encompasses a range of fixtures designed for hygiene and sanitation purposes, including sinks, bathtubs, shower trays, washbasins, urinals, and toilets. The critical determinant for classification under this heading is the material: the articles must be predominantly or entirely of iron or steel. This distinguishes them from similar sanitary fixtures made of ceramic (Chapter 69), plastics (Chapter 39), or other materials. The scope includes both finished articles and identifiable parts thereof. For importers and exporters, accurate classification is vital due to varying duties, compliance with building codes, water efficiency standards, and environmental regulations that often apply to sanitary fixtures. Its placement within Chapter 73 emphasizes the base metal composition, distinguishing these durable, often industrial-grade, fixtures from more fragile or differently composed alternatives.
- Covers
- Stainless steel kitchen sinks
- Stainless steel bathroom sinks
- Cast iron bathtubs
- Steel enamel bathtubs
- Stainless steel shower trays
- Stainless steel urinals
- Stainless steel toilets
- Stainless steel washbasins
- Parts for steel sanitary ware (e.g., mounting brackets of iron or steel)
- Overflow fittings for steel sinks (of iron or steel)
- Waste traps for steel sinks (integral, of iron or steel)
- Stainless steel hospital sinks
- Industrial stainless steel wash troughs
- Steel shower enclosures (predominantly steel)
- Stainless steel bidets
- Stainless steel foot baths
- Steel laundry tubs
- Steel utility sinks
- Stainless steel wall-mounted washbasins
- Steel pedestal sinks.
- Examples
A Chinese manufacturer might export large quantities of stainless steel kitchen sinks to a major residential construction project in Australia, utilizing efficient ocean freight routes and navigating specific Australian building standards. A European distributor could import high-end cast iron bathtubs from a specialized foundry in Portugal, targeting luxury hotel developments across the EU. A US company might ship robust stainless steel urinals and toilets to a new commercial building complex in Mexico, adhering to NAFTA/USMCA provisions for duty treatment and Mexican plumbing codes.
Subheadings under 73.24 4
Codes often confused with 73.24
Common mistake. Common misclassification occurs when traders confuse these items with sanitary ware made from other materials, such as ceramic toilets and sinks (6910) or plastic shower trays (3922). Another frequent error is classifying faucets, taps, and other plumbing fittings (which fall under 8481) as parts of sanitary ware under 7324, when they are separate articles. The key is to verify the primary material composition (iron or steel) and ensure the item is indeed the 'ware' itself, not merely an accessory or fitting for it.
Top exporters and importers of HS code 7324, 2025
In 2025, the largest exporter of HS code 7324 in UN Comtrade data was China, with 58% of world exports; the largest importer in UN Comtrade data was the United States, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $2.7B 58% of world exports
- 2 Germany $358M 7.7% of world exports
- 3 Italy $157M 3.4% of world exports
World total: $4.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $557M 15% of world imports
- 2 Germany $247M 6.7% of world imports
- 3 United Kingdom $136M 3.7% of world imports
World total: $3.7B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 73.24
What is HS code 7324?
HS code 7324 is a 4-digit heading in the Harmonized System that covers: Sanitary ware and parts thereof, of iron or steel. Heading 7324 specifically covers sanitary ware and parts thereof, made exclusively of iron or steel. This classification encompasses a range of fixtures designed for hygiene and sanitation purposes, including sinks, bathtubs, shower trays, washbasins, urinals, and toilets. The critical determinant for classification under this heading is the material: the articles must be predominantly or entirely of iron or steel. This distinguishes them from similar sanitary fixtures made of ceramic (Chapter 69), plastics (Chapter 39), or other materials. The scope includes both finished articles and identifiable parts thereof. For importers and exporters, accurate classification is vital due to varying duties, compliance with building codes, water efficiency standards, and environmental regulations that often apply to sanitary fixtures. Its placement within Chapter 73 emphasizes the base metal composition, distinguishing these durable, often industrial-grade, fixtures from more fragile or differently composed alternatives.
What products fall under HS code 7324?
Stainless steel kitchen sinks, stainless steel bathroom sinks, cast iron bathtubs, steel enamel bathtubs, stainless steel shower trays, stainless steel urinals, stainless steel toilets, stainless steel washbasins, parts for steel sanitary ware (e.g., mounting brackets of iron or steel), overflow fittings for steel sinks (of iron or steel), waste traps for steel sinks (integral, of iron or steel), stainless steel hospital sinks, industrial stainless steel wash troughs, steel shower enclosures (predominantly steel), stainless steel bidets, stainless steel foot baths, steel laundry tubs, steel utility sinks, stainless steel wall-mounted washbasins, steel pedestal sinks.
What are common misclassifications for HS code 7324?
Common misclassification occurs when traders confuse these items with sanitary ware made from other materials, such as ceramic toilets and sinks (6910) or plastic shower trays (3922). Another frequent error is classifying faucets, taps, and other plumbing fittings (which fall under 8481) as parts of sanitary ware under 7324, when they are separate articles. The key is to verify the primary material composition (iron or steel) and ensure the item is indeed the 'ware' itself, not merely an accessory or fitting for it.
Which countries are the top exporters of goods under HS code 7324?
In 2025, the top exporters of HS code 7324 in UN Comtrade data were China ($2.7B, 58% of world exports), Germany ($358M) and Italy ($157M). World exports came to about $4.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 7324?
In 2025, the top importers of HS code 7324 in UN Comtrade data were the United States ($557M, 15% of world imports), Germany ($247M) and the United Kingdom ($136M). World imports came to about $3.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 7324 structured?
HS code 7324 is a 4-digit heading under Chapter 73 of the Harmonized System. The first 2 digits (73) identify the chapter, and digits 3-4 (24) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.