Toilet

🚽 Toilet (Sanitary Wares & Metal Bath Tubs)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Toilet"?

In international trade, "Toilet" is not a single entry. It is split based on Material and Function:

1. Ceramic Sanitary Wares (The Standard):

   • Made of porcelain/ceramic.
   • Includes: Integrated one-piece washbasin-toilets, wall-hung ceramic bowls.
   • Key Feature: The material dictates a lower tariff base but is subject to specific "Section 232" steel/steel-alloy related taxes if mixed.

2. Metal Sanitary Wares (The Heavy Duty):

   • Made of Iron or Steel.
   • Includes: Metal toilet bowls, stainless steel urinals, Bath Tubs/Soaking Tubs (often grouped here due to material).
   • Key Feature: These attract high "Section 122" steel tariffs (50%), leading to a massive tax burden compared to ceramic.

⚠️ Critical Distinction:
- If it is Ceramic (Standard Bathroom): Tax is low (~15.8%). - If it is Steel/Iron (Industrial or Luxury Metal): Tax is extremely high (35% - 60%+).

📦 II. HS Code Classification Details (2026 Authority Comparison)

Based on the provided data, here are the precise classifications for Toilet/Bathtub products:

| HS Code | Product Description | Material | Application Scope | Tax Logic | | :--- | :--- | :--- | :--- :--- | | 6910.10.00.10 | Ceramic Toilet (Integrated Washbasin & Bowl) | Ceramic | One-piece ceramic toilets, sanitary ware. | Base: 5.8% + Section 232 (10%) = 15.8% | | 6910.10.00.05 | Ceramic Toilet (Standard Bowl) | Ceramic | Standard ceramic sanitary fixtures. | Base: 5.8% + Section 232 (10%) = 15.8% | | 7324.21.50.00 | Metal Bathtub/Toilet (Steel/Iron) | Iron/Steel | Bathtubs with steel structure, metal sanitary ware. | Base: 0% + Sec. 301 (25%) + Sec. 122 (10%) = 35.0% | | 7324.90.00.00 | Metal Toilet (Other/Parts) | Iron/Steel | Non-specific metal toilets, parts, or mixed metal fixtures. | Base: 0% + Sec. 301 (25%) + Sec. 122 (50%) = 85.0% | | 7324.29.00.00 | Steel Bathtub (Non-Specific Shape) | Steel | Steel bath tubs, non-standard metal soaking tubs. | Base: 0% + Sec. 301 (0%) + Sec. 122 (50%) = 60.0% |

🔍 Note on Section 122 Tariffs (Steel/Aluminum/Copper): - The "50%" surcharge applies specifically to "Steel, Aluminum, and Copper products" under Section 122 regulations. - Codes 7324.90.00.00 and 7324.29.00.00 fall under this "Steel Product" category, triggering the 50% surcharge. - Codes 6910.10.00.x0 (Ceramic) only face the 10% Section 232 tariff (often mislabeled as "10% Section 232" in the data), not the 50% steel surcharge.

💰 III. 2026 Tariff Rate Breakdown (Including Surcharges)

✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2026 (Based on 122/301 provisions)

🎯 1. 6910.10.00.10 / 6910.10.00.05 —— Ceramic Toilet (The Safe Zone)

The most common classification for standard home bathrooms.

📌 Explanation:
- The 10% surcharge is likely a specific Section 232 or Section 301 application on sanitary wares.
- No 50% penalty is applied because the material is Ceramic, not Steel/Aluminum.

🎯 2. 7324.21.50.00 —— Steel Bathtub / Metal Toilet (Moderate Risk)

Iron or Steel structure, but classified under specific "Bathtub" sub-codes.

📌 Explanation:
- Base tariff is 0%, but the 25% "Add-on Tariff" (Section 301) and 10% Section 122 apply. - Total = 35%. A significant jump compared to ceramic, but less than the "Other" metal codes.

🎯 3. 7324.29.00.00 —— Steel Bathtub (High Risk)

Non-specific shape steel bath tubs.

📌 Explanation:
- The 50% Section 122 surcharge is the killer here. This code is treated strictly as a Steel Product. - Total = 60%. Do not import steel tubs under this code without massive cost analysis.

🎯 4. 7324.90.00.00 —— Metal Toilet / Parts (Maximum Penalty)

Iron/Steel toilets or parts, "Other" category.

📌 Explanation:
- This is the Worst-Case Scenario. Combines 25% Section 301 + 50% Section 122. - Total = 85%. This effectively prohibits the import of generic metal toilets or parts under this code.

🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Material Verification is King

✅ 2. Declaration Strategy

🔥 Golden Rule:
"Ceramic gets 15.8% (Low), Steel gets 35%-85% (High)."
Never assume a "bathtub" is low tax. If it's steel, it's a tax trap.

🌍 V. Global Market Comparison (2026 Outlook)

📌 VI. Common Mistakes & Lessons Learned

❌ Mistake 1: Calling everything a "Toilet" without material specs.
👉 Consequence: If you list "Toilet" generally, customs may default to the worst-case Steel classification (7324.90), taxing you 85% instead of 15.8%.

❌ Mistake 2: Assuming Bathtubs are low tax.
👉 Consequence: A Steel Bathtub (7324.29) pays 60%. Only specific steel tubs (7324.21) pay 35%. Ceramic tubs (if any) pay ~15.8%.

❌ Mistake 3: Ignoring Section 122 Steel Surcharges.
👉 Consequence: The 50% surcharge on steel products (7324.90, 7324.29) is the largest single tax component. It must be avoided by using Ceramic (6910) or specific steel codes.

✅ Correct Approach:

"Sanitary Ware, Ceramic, Wall-Hung Bowl, Model XYZ, Material: Porcelain, Not Steel."
HS Code: 6910.10.00.10 → Tax: 15.8%

🎯 VII. Conclusion: Smart Sourcing = Profit Protection

🎯 Key Takeaway:

🔹 Ceramic = 15.8% (Safe)
🔹 Steel (Specific) = 35% (Moderate)
🔹 Steel (General/Parts) = 60% - 85% (Disaster)

🚀 Action Plan:
1. Prioritize Ceramic products for the US market to keep costs under 16%. 2. If selling Metal, strictly ensure classification under 7324.21 to avoid the 50% steel penalty. 3. Do not import generic metal toilet parts under 7324.90 unless you have a 85% margin buffer.

✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every 1% in tariff is 1% of your profit. Protect your margin today!