HS 732410 Sinks and washbasins, of stainless steel
Quick Answer: Sinks and washbasins, of stainless steel, imported under HS 732410 enter the UK duty-free, the EU at 2.70%, and the US at 3.4% (MFN). This classification specifically covers sanitary ware such as kitchen sinks and bathroom washbasins manufactured entirely from stainless steel. Importers should be aware of potential preferential duty rates available in the US for goods originating from certain Free Trade Agreement partner countries, which can be as low as free. Exporters should verify the specific tariff treatment in their destination market, as rates can vary significantly. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324100000 | — | — | — |
| 7324100010 | 0.00 % | — | — |
| 7324100090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324100010 | — | — | — |
| 7324100000 | — | — | — |
| 7324100090 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324100010 | — | — | ["No."] |
| 73241000 | 3.4% | Free (18 programs) | — |
| 7324100050 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 7324.10?
Imports of Sinks and washbasins, of stainless steel may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 732410 cover?
This subheading covers sinks and washbasins specifically manufactured from stainless steel. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to articles of iron or steel used for sanitary purposes. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes integrated sink units and standalone washbasins made primarily of stainless steel, intended for domestic, commercial, or industrial use.
What falls outside HS 732410?
The following products are excluded from HS 732410: sinks and washbasins made from materials other than stainless steel, such as ceramic, glass, or other metals. Items that are not primarily designed as sinks or washbasins, even if made of stainless steel, will be classified elsewhere. For instance, stainless steel trays or basins intended for industrial processing or storage, rather than sanitary use, would fall under different headings, such as those for tanks or containers.
What are common classification mistakes for HS 732410?
A common error is misclassifying stainless steel articles that are not specifically sinks or washbasins. For example, stainless steel laundry tubs or utility basins designed for heavy-duty industrial cleaning or preparation might be mistakenly entered under 732410. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Therefore, the intended use and specific design are crucial for accurate classification.
How should importers classify products under HS 732410?
The correct procedure for classifying products under HS 732410 involves a thorough examination of the product's material composition and intended function. Importers and customs brokers must verify that the item is indeed a sink or washbasin and that it is predominantly constructed from stainless steel. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing the Explanatory Notes to the Harmonized System are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 732410?
A stainless steel kitchen sink, measuring 80 cm x 50 cm and declared at a customs value of $150 USD, would attract a US duty of $7.50 USD. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($150 USD × 0.05 = $7.50 USD). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 7324.10.0000.
Which trade agreements reduce duties for HS 732410?
Several free trade agreements may reduce the applicable duty rate for HS 732410, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty-free entry for qualifying goods originating from Canada or Mexico. Additionally, goods from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential duty rates, often 100% free. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 732410 (Sinks and washbasins, of stainless steel)?
The Most Favored Nation (MFN) duty rate for HS code 732410 can vary by country. For example, the U.S. MFN rate is 3.5% ad valorem. The EU's Common Customs Tariff (CCT) rate is 2.7% ad valorem. The UK's standard rate is 4.0% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates, as these can change and may be subject to specific trade agreements or temporary adjustments.
How is the import duty for stainless steel sinks and washbasins calculated? Can you provide an example?
Import duty is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of stainless steel sinks is valued at $10,000 USD and the MFN duty rate is 3.5% (as in the U.S.), the calculated duty would be $10,000 * 0.035 = $350.00. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties. Always refer to the specific tariff schedule for the correct calculation method.
What are the classification criteria for HS code 732410? Are there any exclusions?
HS code 732410 covers sinks and washbasins specifically made of stainless steel. The key classification criterion is the material (stainless steel) and the function (sink or washbasin). Items made from other materials, such as other base metals (e.g., cast iron, aluminum) or plastics, would be classified under different HS codes. Similarly, stainless steel articles that are not sinks or washbasins (e.g., kitchenware, industrial tanks) will fall under different headings. The World Customs Organization (WCO) Explanatory Notes provide further guidance on distinguishing these items.
Which trade agreements offer preferential duty rates for HS code 732410, and what documentation is needed?
Preferential duty rates are often available under Free Trade Agreements (FTAs). For instance, under the U.S. tariff schedule, goods originating from countries with FTAs like Australia (AU), Bahrain (BH), Canada (C), Chile (CL), Colombia (CO), Dominican Republic (D), Israel (IL), Jordan (JO), South Korea (KR), Mexico (MX - under USMCA), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others may receive duty-free entry (0.00%) or reduced rates, provided they meet the rules of origin. Documentation typically required includes a Certificate of Origin (COO) issued by the exporter or relevant authority, demonstrating that the goods meet the origin criteria of the specific trade agreement. Importers and brokers must ensure compliance with the specific origin rules and documentation requirements of each agreement.
What specific documentation is generally required for importing stainless steel sinks and washbasins under HS code 732410?
Beyond the standard import documentation such as a commercial invoice, packing list, and bill of lading/air waybill, specific requirements for HS code 732410 may include a Certificate of Origin, especially if claiming preferential duty rates under a trade agreement. Some countries may also require product-specific declarations or certifications to ensure compliance with safety or quality standards. It is advisable for importers and customs brokers to verify the specific documentation requirements with the customs authorities of the importing country and any relevant government agencies before shipment.