7324.21 - Of cast iron, whether or not enamelled:

This HTS category, 7324.21, specifically covers baths manufactured from cast iron, regardless of whether they have an enamelled finish. These are sanitary ware items designed for bathing, characterized by their material composition of cast iron, which provides durability and weight. The "enamelled" designation indicates that a glassy coating has been applied for aesthetic appeal and to enhance durability and cleanability.

The primary distinction of this category from its sibling, 7324.29.00.00 (Other baths), lies in the material. While 7324.21 is exclusively for cast iron baths, the "Other" category would encompass baths made from different base metals or other materials not specified elsewhere in Chapter 73. Therefore, the critical classification determinant here is the confirmed presence of cast iron as the primary material for the bath.

Within this classification, further subdivisions exist to refine the classification based on specific finishing treatments. Subcategory 7324.21.10.00 addresses cast iron baths that have been coated or plated with precious metal, a specialized finish for luxury items. Conversely, subcategory 7324.21.50.00, labeled "Other," encompasses all other cast iron baths that do not fall under the precious metal plating criterion. This tiered approach allows for precise tariff application based on the specific manufacturing and finishing processes applied to the cast iron bath.