7324.10.00 - Sinks and wash basins, of stainless steel

This HTS category, 7324.10.00, specifically classifies sinks and wash basins manufactured from stainless steel. These are articles primarily designed for domestic, sanitary, or industrial use, featuring a bowl or basin intended for the reception and drainage of water. The crucial defining characteristic for this heading is the material composition – stainless steel.

While within the broader scope of "Sanitary ware and parts thereof, of iron or steel," this category differentiates itself from its siblings by exclusively focusing on sinks and wash basins. It does not encompass bathtubs (7324.20) or other miscellaneous sanitary articles and their parts (7324.90). The emphasis is solely on articles primarily designed for washing or draining purposes.

This category is further subdivided to provide a more granular classification. The subcategory 7324.10.00.10 pertains to sinks with one or more bowls that have been formed through a drawing process. This distinguishes them from sinks constructed through other methods, such as fabrication from sheet material and welding, which would fall under the residual category 7324.10.00.50, "Other."