7324 - Sanitary ware and parts thereof, of iron or steel:

This HTS category, 7324, encompasses sanitary ware and their constituent parts, specifically those manufactured from iron or steel. This includes a range of articles commonly found in plumbing and bathroom installations, such as sinks, wash basins, baths, and bidets, provided they are made from ferrous metals. The primary classification criterion is the material composition – iron or steel – distinguishing these articles from sanitary ware made from other materials like ceramics or plastics.

Within the broader context of Section XV, which deals with base metals and articles thereof, Chapter 73 focuses exclusively on articles of iron or steel. Therefore, this category represents a specific subset of iron and steel articles dedicated to sanitary purposes, rather than general structural components or other manufactured goods made from iron or steel. Its placement within Chapter 73 ensures that the classification is based on the fundamental material, iron or steel, before considering the specific end-use as sanitary ware.

The subcategories under 7324 further refine the classification by differentiating based on the specific type of sanitary ware. For instance, sinks and wash basins made from stainless steel are specifically identified, indicating a particular focus on this common sub-type. Other sanitary ware items, along with any parts thereof, are covered under a general "other" category, allowing for the classification of a wider array of iron or steel sanitary articles that do not fit into the more specific subdivisions.