7324.10.00.10—Stainless steel sinks with one or more drawn bowls (basins)
General
3.4%
Units
No.
Column 2
40%
Special
Free (A*,AU,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Plain-English explanation
HTS 7324.10.00.10 is the U.S. Harmonized Tariff Schedule classification for Stainless steel sinks with one or more drawn bowls (basins). It's a 10-digit statistical line in Chapter 73: Articles of iron or steel, Section XV: Base Metals and Articles of Base Metal, used by U.S. Customs and Border Protection to determine the duty rate at entry. 8 Chapter 99 tariff modifications currently stack on top of the base rate, and 1 active AD/CVD order flags this code.
New to HTS codes? Read our guide on how HTS classification works →
Tariff modifications(8)
Chapter 99 overlays that stack on the base rate
| Code | Authority | Rate |
|---|---|---|
| 9903.80.03 | section_232 | The duty provided in the applicable subheading + 25% |
| 9903.81.84 | section_232 | The duty provided in the applicable subheading + 25% |
| 9903.81.86 | section_232 | The duty provided in the applicable subheading + 25% |
| 9903.81.90 | section_232 | The duty provided in the applicable subheading + 50%. |
| 9903.81.92 | section_232 | The duty provided in the applicable subheading. |
| 9903.81.93 | section_232 | The duty provided in the applicable subheading + 50%. |
| 9903.81.97 | section_232 | The duty provided in the applicable subheading + 25% |
| 9903.81.99 | section_232 | The duty provided in the applicable subheading + 25% |
Potentially applicable AD/CVD orders(1)
Active orders that may apply to imports under this HTS code. HTS coverage is advisory — actual scope depends on each order's product description. Run the AD/CVD lookup → to check whether your specific shipment is in scope.
Recent CBP rulings(2)
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of stainless steel doors, granite vanity tops and shower floor treads and stainless steel undermount sinks from China
The tariff classification of sanitary ware from China
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
Frequently asked questions
What is HTS code 7324.10.00.10?
HTS 7324.10.00.10 is the U.S. Harmonized Tariff Schedule classification for Stainless steel sinks with one or more drawn bowls (basins). It belongs to Chapter 73 of the HTSUS.
What is the general duty rate for HTS 7324.10.00.10?
The general (Column 1) duty rate for HTS 7324.10.00.10 is 3.4%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Are there preferential or trade-program rates for HTS 7324.10.00.10?
Yes. Imports of HTS 7324.10.00.10 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (A*,AU,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Eligibility depends on rules of origin and certification.
What is the Column 2 (statutory) rate for HTS 7324.10.00.10?
The Column 2 rate for HTS 7324.10.00.10 is 40%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Are there Section 301 or Section 232 tariffs on HTS 7324.10.00.10?
Yes — HTS 7324.10.00.10 is covered by section_232 provision 9903.80.03 (The duty provided in the applicable subheading + 25%). 7 additional overlays also touch this code. Open the code page for the full overlay stack with effective dates and country scopes.
Does HTS 7324.10.00.10 have any antidumping or countervailing duty (AD/CVD) orders?
Yes — 1 AD/CVD order flag this code: A-570-983 (AD, China). Open the code page for deposit rates, scope determinations, and the linked case lookups.
Trade programs(16)
Free Trade Agreement and special-program eligibility
Relevant notes(1)
Section and chapter notes that govern this code
Classification of Composite Articles
Throughout this schedule, the expression 'base metals' means: iron and steel, copper, nickel, aluminum, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium, and thallium.
Learn more
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