7324.21.10.00 - Coated or plated with precious metal 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7324.21.10.00, specifically covers bathtubs and related sanitary ware made of cast iron that have been coated or plated with precious metal. This designation highlights a particular finishing or treatment applied to the cast iron base material, distinguishing these items based on their enhanced aesthetic or functional properties derived from the precious metal coating. Examples would include cast iron bathtubs with gold-plated fixtures or other decorative precious metal applications.
The primary distinction of this category lies in the "Coated or plated with precious metal" characteristic. Its sibling category, 7324.21.50.00, designated as "Other," would encompass cast iron bathtubs and sanitary ware that do not possess this specific precious metal coating or plating. Therefore, classification hinges on the presence or absence of this specialized surface treatment.
As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification at this level is definitive based on the material (cast iron), the type of article (bathtubs, sanitary ware), and the specific finishing (coated or plated with precious metal).