HS 761520 Sanitary ware and parts thereof
Quick Answer: Sanitary ware and parts thereof, classified under HS code 761520, enter the UK at 6.00%, the EU at 6.00%, and the US at a Most Favored Nation (MFN) rate of 3.8%, with duty-free entry available for goods from specific Free Trade Agreement partner countries. This classification encompasses articles of aluminum used in sanitary installations, such as sinks, washbasins, bathtubs, and bidets, along with their component parts. Importers should be aware of potential preferential duty rates available for goods originating from countries with established trade agreements with the US. According to CustomTariffs data, careful consideration of origin and applicable trade agreements is crucial for optimizing import costs.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7615200000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7615200000 | 6.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 7615200000 | 3.8% | Free (17 programs) | ["kg"] |
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 7615.20?
Imports of Sanitary ware and parts thereof 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 15 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 to Classify This HS Code?
What products does HS 761520 cover?
This subheading covers sanitary ware and parts thereof, specifically articles of aluminum used for sanitary purposes. According to the World Customs Organization's Harmonized System Nomenclature, this includes items such as sinks, washbasins, bidets, and bathtubs made from aluminum. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that these articles are designed for plumbing installations in bathrooms, kitchens, and other sanitary areas, and are typically characterized by their resistance to corrosion and ease of cleaning.
What falls outside HS 761520?
The following products are excluded from HS 761520: articles of aluminum that are not specifically designed for sanitary use, such as general household articles (e.g., cooking pots, trays, or decorative items), industrial equipment, or building components not integrated into plumbing systems. For instance, aluminum gutters or downspouts, even if used externally on a building, would be classified elsewhere, typically under Chapter 76. Similarly, aluminum furniture or storage containers are not considered sanitary ware.
What are common classification mistakes for HS 761520?
A common error is misclassifying aluminum articles that are merely functional in a sanitary environment but not designed as sanitary ware. For example, aluminum shelving units or cabinets intended for storage in a bathroom might be mistakenly classified under 761520. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If an item is not specifically designed for sanitary purposes, it should be classified under a more appropriate heading, such as those for furniture or general aluminum articles.
How should importers classify products under HS 761520?
The correct procedure for classifying products under HS 761520 involves a thorough examination of the article's design, intended use, and material composition. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and refer to explanatory notes from the WCO. Key considerations include whether the article is designed for plumbing and sanitation, its typical installation, and its resistance to water and cleaning agents. Comparing the product's specifications against the definitions provided in the tariff is crucial.
How is the duty calculated for products under HS 761520?
A set of two aluminum bathroom sinks, each with a declared customs value of $50 USD, totaling $100 USD, would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the total declared value ($100 USD × 0.035 = $3.50). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 761520.9000.
Which trade agreements reduce duties for HS 761520?
Several free trade agreements may reduce the applicable duty rate for HS 761520, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating goods from Canada and Mexico. Additionally, developing countries may benefit from preferential rates under the Generalized System of Preferences (GSP), potentially leading to a Free duty rate. 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 jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 761520 (Sanitary ware and parts thereof)?
The Most Favored Nation (MFN) duty rate for HS code 761520 is typically 6.00% ad valorem. However, preferential duty rates can significantly reduce or eliminate duties for goods originating from countries with trade agreements with the importing nation. For example, goods from Australia (AU), Chile (CL), South Korea (KR), or Singapore (SG) may enter duty-free under specific trade agreements. It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, to determine the applicable duty rate based on the country of origin.
How is the import duty for HS 761520 calculated, and can you provide an example?
Import duty for HS code 761520 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 6.00% and you import aluminum sanitary ware valued at $10,000 USD, the import duty would be calculated as: $10,000 (value) × 0.06 (duty rate) = $600 USD. Some tariffs may also include specific duties (per unit) or a combination of ad valorem and specific duties, so always verify the exact duty calculation method for your specific import.
What are the classification criteria for sanitary ware under HS code 761520?
HS code 761520 specifically covers sanitary ware and parts thereof, made of aluminum. Sanitary ware generally refers to articles for maintaining personal hygiene, such as sinks, washbasins, bidets, and similar fixtures. The key classification criterion is the material: the goods must be primarily of aluminum. Parts of sanitary ware, such as drains or fittings made of aluminum that are specifically designed for use with aluminum sanitary ware, would also fall under this code. Non-aluminum sanitary ware would be classified under different HS codes.
What documentation is typically required for importing aluminum sanitary ware under HS code 761520?
When importing aluminum sanitary ware (HS 761520), standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the country of origin, you may also need a Certificate of Origin to claim preferential duty rates under trade agreements. Importers should also be aware of any specific product safety or quality standards that may apply to sanitary ware in the destination market, which might necessitate additional certifications or declarations.
Which common trade agreements offer preferential duty rates for HS code 761520?
Several trade agreements can provide preferential duty rates for HS code 761520. For example, agreements between the US and countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) often grant duty-free or reduced-duty access. The EU has its network of Economic Partnership Agreements (EPAs) and Association Agreements, and the UK has its own set of trade deals post-Brexit. Importers should consult the tariff database of the destination country (e.g., USITC, EU TARIC, UK Trade Tariff) and verify the rules of origin for the specific trade agreement to confirm eligibility for preferential treatment.