7324.21.50.00 - Other 🖩
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 | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7324.21.50.00, encompasses "Other" sanitary ware and parts thereof made of iron or steel, specifically falling under baths of cast iron, whether or not enamelled. This classification is intended for cast iron bathtubs that do not fit into any more specific subcategories within the bath classification. It serves as a residual category for cast iron baths, ensuring that all such items, regardless of minor variations not otherwise specified, are appropriately accounted for in trade documentation.
It is crucial to distinguish this category from its sibling, 7324.21.10.00, which specifically covers cast iron baths that are coated or plated with precious metal. This distinction hinges on the presence or absence of precious metal coatings, a significant differentiating factor for tariff and trade purposes. If a cast iron bath lacks such a coating, it will be classified under this "Other" category.
As this node is a leaf node, there are no further subcategories to introduce. The classification concludes at this level for this specific type of cast iron bathtub. Therefore, classification within 7324.21.50.00 is determined by identifying a product as a bath made of cast iron, which may be enamelled, and ensuring it is not specifically covered by the sibling category for precious metal coatings.