HS 732421 Baths
Quick Answer: Baths imported under HS 732421 enter the UK duty-free, the EU at 3.20% ad valorem, and the US with varying rates including free and 40% ad valorem. This classification specifically covers baths made of iron or steel, encompassing freestanding bathtubs, built-in tubs, and shower baths, typically found in bathrooms. Importers should be aware of the significant duty rate disparity between major trading blocs, particularly the higher US tariff on certain types of baths. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324210000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7324210000 | 3.20 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 732421 | — | — | — |
| 7324215000 | Free | — | ["No."] |
| 7324211000 | Free | — | ["No."] |
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.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 732421 cover?
This subheading covers baths made of iron or steel, specifically those designed for personal ablution. According to the WCO Harmonized System Nomenclature, Heading 7324 encompasses sanitary ware of iron or steel. Subheading 7324.21 specifically enumerates baths. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to freestanding or built-in bathtubs, shower baths, and similar sanitary fixtures constructed from these base metals, excluding enameled cast iron baths which fall under a different heading.
What falls outside HS 732421?
The following products are excluded from HS 732421: baths made from materials other than iron or steel, such as acrylic, porcelain, or ceramic. Also excluded are components for baths that are not complete units, like faucets, drains, or shower heads, which are classified separately based on their material and function. Furthermore, industrial vats, tanks, and similar containers, even if used for washing, are not considered personal baths and are classified elsewhere within Chapter 73 or other relevant chapters, depending on their specific design and purpose.
What are common classification mistakes for HS 732421?
A common error is misclassifying enameled cast iron baths under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are classifiable by reference to a material, and the goods are mixtures or composite goods, the classification is determined by the essential character of the goods. Enameled cast iron baths, due to their distinct manufacturing process and material composition, are typically classified under Heading 7321, not Heading 7324. Importers must carefully verify the base material and any coatings or finishes.
How should importers classify products under HS 732421?
The correct procedure for classifying products under HS 732421 involves a systematic approach. Importers and customs brokers must first identify the primary material of the bath, confirming it is iron or steel. Next, they should ascertain the product's intended use, ensuring it is for personal ablution. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, is crucial. If uncertainty remains, seeking a binding ruling from customs authorities is recommended to ensure compliance and avoid penalties.
How is the duty calculated for products under HS 732421?
A steel bathtub weighing 75 kg and declared at a customs value of $300 USD would attract a US duty of $22.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.5% ad valorem (7.5% × $300 USD = $22.50). This calculation is based on the USITC Harmonized Tariff Schedule, where baths of iron or steel are classified under HS code 7324.21. The duty is applied to the declared customs value of the imported goods.
Which trade agreements reduce duties for HS 732421?
Several free trade agreements may reduce the applicable duty rate for HS 732421, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, baths originating from Canada or Mexico may be eligible for a preferential rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, for goods originating from countries benefiting from the Generalized System of Preferences (GSP) in some jurisdictions, a GSP Form A may be necessary to achieve a reduced or duty-free status, depending on the specific country and importing nation's regulations.
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FAQ
What is the standard import duty rate for HS code 732421 (Baths) into the United States?
The standard Most Favored Nation (MFN) duty rate for HS code 732421, which covers baths of iron or steel, into the United States is 3.20% ad valorem. This means the duty is calculated as a percentage of the declared value of the imported goods. For example, if you import baths valued at $10,000, the duty would be $10,000 \times 3.20% = $320. Importers should also be aware of potential additional duties, such as Section 301 duties on goods from China, which may apply depending on the country of origin.
Are there any preferential duty rates or trade agreements that reduce the duty for HS code 732421?
Preferential duty rates for HS code 732421 depend on the country of origin and applicable trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing country may be eligible for duty-free entry or reduced rates. Importers must ensure they meet the rules of origin requirements for the specific FTA and have the necessary documentation, such as a Certificate of Origin, to claim preferential treatment. Always consult the latest tariff schedule of the importing country and the relevant trade agreement text for definitive information.
What are the key classification criteria for goods to be classified under HS code 732421?
HS code 732421 specifically covers baths of iron or steel. The primary classification criterion is the material of which the bath is made. The goods must be identifiable as sanitary ware intended for bathing. This includes freestanding baths, built-in baths, and shower baths, provided they are primarily constructed from iron or steel. Items made from other materials, such as acrylic or ceramic, would be classified under different HS codes. Ensure that product descriptions and specifications clearly indicate the material composition to support the classification.
What documentation is typically required for importing goods under HS code 732421?
Standard documentation for importing baths under HS code 732421 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and the importing country's regulations, a Certificate of Origin may be required to claim preferential duty rates. Some countries may also require product-specific declarations or certifications related to safety standards or materials. Customs brokers should verify the specific import requirements with the customs authority of the destination country.
How is the duty calculated if the import duty for HS code 732421 is a combination of ad valorem and specific duty?
While HS code 732421 in the US typically carries a simple ad valorem rate (3.20%), some countries might apply a combination of duties. If a combined duty were applicable, for example, 2% ad valorem plus $5 per piece, the calculation would involve both components. For an import of 100 baths valued at $500 each, with a hypothetical combined rate of 2% ad valorem + $5/piece: Ad valorem duty = ($500 \times 100) \times 2% = $10,000 \times 2% = $200. Specific duty = 100 pieces \times $5/piece = $500. Total duty = $200 + $500 = $700. Always refer to the specific tariff schedule of the importing country for the exact duty calculation method.