stainless steel kitchen sink
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7324100050 | 88.4% | CN | US | Official Doc |
| 7324100010 | 88.4% | CN | US | Official Doc |
| 6910100030 | 15.8% | CN | US | Official Doc |
| 6910900000 | 23.2% | CN | US | Official Doc |
| 3922900000 | 41.3% | CN | US | Official Doc |
AI Analysis
π° Stainless Steel Kitchen Sink (ε¨ζΏζ°΄ζ§½)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification: Do You Really Know Your "Sink"?
A Stainless Steel Kitchen Sink is a ubiquitous fixture in residential and commercial kitchens, designed for washing dishes, food preparation, and cleanup. In international trade, its classification hinges critically on material composition and functional morphology.
While consumers often refer to them simply as "sinks," customs authorities differentiate them based on: 1. Material: Stainless Steel vs. Ceramic/Earthenware vs. Plastic/Polymer. 2. Form: Integrated units vs. components.
β οΈ Key Distinction Point:
- If the product is made of Stainless Steel (typically 304 or 316 grade), it falls under Chapter 73 (Articles of Iron or Steel).
- If made of Ceramic, it falls under Chapter 69 (Ceramic Products).
- If made of Plastic, it falls under Chapter 39 (Plastics and Articles Thereof).
Misclassification leads to massive duty discrepancies (from 15.8% to 88.4%) and potential customs holds.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four primary HS Code options for kitchen sinks, ranked by likelihood for Stainless Steel products.
| HS Code | Product Description | Applicable Material | Summary & Logic |
|---|---|---|---|
7324.10.00.50 |
Sanitary Ware of Iron or Steel | Stainless Steel | β Best Match. Matches morphology (sink) and use. Based on common sense, stainless steel sinks belong here. |
7324.10.00.10 |
Sanitary Ware of Iron or Steel | Stainless Steel | β Best Match. Product name and classification align. Assumes metal material (e.g., stainless steel), fitting the product form. |
6910.10.00.30 |
Sanitary Ware of Ceramic | Ceramic / Porcelain | β οΈ Material Mismatch. Matches use (sink), but assumes ceramic material. Conflicts with "Stainless Steel" description. |
3922.90.00.00 |
Sanitary Ware of Plastics | Plastic / Polymer | β Least Likely for SS. Matches use, but assumes plastic. Only applies if the sink is actually composite/plastic-clad. |
π Priority Note:
- For Stainless Steel Sinks, the correct chapter is 7324.10 (Sanitary ware of iron or steel).
- The two most likely sub-headings are7324.10.00.10and7324.10.00.50. Both carry the same high tariff burden due to current trade policies.
- Avoid6910(Ceramic) and3922(Plastic) unless the product is explicitly non-metal.
π° Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Market: United States (US)
β Origin: China (CN) (Inferred from high tariff rates typical of US-China trade data)
β Effective Time: Current regulations (2025-2026)
π― 1. 7324.10.00.10 & 7324.10.00.50 ββ Stainless Steel Sanitary Ware
These two codes share the identical tax structure, reflecting the high trade barriers on Chinese steel products.
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (Standard MFN rate for steel sanitary ware) |
| Section 301 Surcharge | +25.0% (Standard USITC Section 301 tariff on Chinese goods) |
| Section 122 Surcharge | +10% (Specific duty on certain steel/aluminum/copper products) |
| Additional Section 122 Duty | +50.0% (Targeted surcharge on specific steel articles) |
| Total Effective Tax Rate | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Eligibility | β Not Eligible (High-value industrial/commercial items usually excluded) |
| Legal Basis Path | USITC:7324.10.00 β Section 301: Footnote 9903.88.01 β Section 122: Steel Surtaxes |
π Interpretation:
- The 88.4% rate is extremely high. It is composed of:
- 3.4% Base Duty
- 25.0% Section 301 Tariff
- 60.0% Combined Section 122 Tariffs (10% + 50%)
- This rate applies to BOTH7324.10.00.10and7324.10.00.50. There is no tariff difference between these two specific steel codes.
- Warning: This makes importing stainless steel sinks from China to the US highly cost-prohibitive without tariff engineering or alternative sourcing.
π― 2. 6910.10.00.30 ββ Ceramic Sanitary Ware
| Item | Content |
|---|---|
| Base Duty Rate | 5.8% |
| Section 301 Surcharge | 0.0% (Ceramics may be exempt or lower rate under specific Section 301 lists) |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 15.8% |
| Legal Basis Path | USITC:6910.10.00 β Section 122 |
π Interpretation:
- If the sink is not stainless steel but ceramic, the cost drops dramatically to 15.8%.
- However, this does not apply to the user's query for "stainless steel."
π― 3. 6910.90.00.00 ββ Other Ceramic Sanitary Ware
| Item | Content |
|---|---|
| Base Duty Rate | 5.7% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 23.2% |
| Legal Basis Path | USITC:6910.90.00 β Section 301 β Section 122 |
π Interpretation:
- A backup category for ceramics, still significantly cheaper than steel, but irrelevant for stainless steel products.
π― 4. 3922.90.00.00 ββ Plastic Sanitary Ware
| Item | Content |
|---|---|
| Base Duty Rate | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Tax Rate | 41.3% |
| Legal Basis Path | USITC:3922.90.00 β Section 301 β Section 122 |
π Interpretation:
- If the "stainless steel" claim is false and it's actually a composite/plastic sink, the rate is 41.3%.
- Still half the cost of true stainless steel, but misdeclaration is illegal.
π οΈ Part 4: Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must explicitly state "Material: Stainless Steel" (e.g., 304, 316). |
| β Material Certificate (Mill Test Report) | βοΈ | Proof of steel grade. Customs may verify if itβs truly steel vs. painted metal. |
| β Product Photos (Clear & Detailed) | βοΈ | Show the interior, exterior, and finish. Distinguish from ceramic/plastic. |
| β Commercial Invoice | βοΈ | Description must match HS Code logic: "Stainless Steel Kitchen Sink, 304 Grade". |
| β Packing List | βοΈ | Include weight and dimensions for CIF calculation. |
| β Origin Certificate | βοΈ | If applicable, prove origin to check for any preferential treatments (though unlikely for CN to US steel). |
β 2. Declaration Tips (Critical Rules)
π₯ βMaterial Defines Code, Code Defines Cost!β
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| True Stainless Steel Sink | 7324.10.00.10 or .50 |
Declare as Ceramic (6910) |
Fraud Risk. Heavy penalties, seizure. |
| Stainless Steel Sink | 7324.10.00.10 |
Declare as Plastic (3922) |
Fraud Risk. Severe penalties. |
| Composite Sink (Steel Core + Plastic Coating) | Consult Customs | Declare as Pure Steel | May trigger classification dispute. |
| Sink + Drainboard (Integrated) | Single HS Code | Split into Sink + Drainboard | Overpayment/Underpayment. Must declare as unit. |
β 3. Special Handling for High Tariffs
| Situation | Handling Advice |
|---|---|
| High Tariff (88.4%) | Evaluate Supply Chain: Consider sourcing from Vietnam, Mexico, or EU where Section 301/122 may not apply (verify Rules of Origin). |
| Pre-Ruling | Apply for an Advance Ruling from US Customs (CBP) to confirm the 88.4% rate and avoid surprises. |
| Material Verification | Ensure the "Stainless Steel" is not merely "Metal" or "Aluminum." Aluminum might have different Section 122 rates. |
| Ceramic Alternative | If cost is prohibitive, consider if the market accepts High-Quality Porcelain sinks (15.8% tax) as a product line pivot. |
π Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Steel) | Total Tax Rate | Key Requirement | Note |
|---|---|---|---|---|
| πΊπΈ USA | 7324.10.00.10/.50 |
88.4% | Section 301 + 122 | Highest barrier. Steel sinks are heavily penalized. |
| π¨π³ China | 7324.10.00.10 |
~10-15% | Standard Import | Lower tax, but focus on export. |
| πͺπΊ EU | 7324.10.00 |
~5-10% | CE Marking | No Section 301/122. Much more competitive. |
| π¬π§ UK | 7324.10.00 |
~5-10% | UKCA Marking | Post-Brexit tariffs generally lower than US. |
| π―π΅ Japan | 7324.10.00 |
~3-5% | JIS Standard | Low tariffs, high quality standards. |
π Conclusion:
- The USA is uniquely hostile toward imported stainless steel sanitary ware from China due to the 88.4% combined tariff.
- Strategy: For the US market, suppliers must either absorb the cost (reducing margin), raise prices, or relocate production to a non-China origin (e.g., Vietnam, India) to escape Section 301 and 122 duties.
π Part 6: Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Stainless Steel Sink as 6910 (Ceramic) to save money.
π Consequence: Customs inspection reveals metal material β Confiscation + Heavy Fines + Blacklist.
β Error 2: Ignoring the 122 Clause.
π Consequence: Only paying 28.4% (3.4% base + 25% Sec 301) instead of 88.4% β Back taxes + Interest + Penalties.
β Error 3: Vague Description ("Metal Sink").
π Consequence: Customs may classify it as a generic "Part of Metal" or demand expensive lab tests to determine exact alloy.
β
Correct Practice:
"Stainless Steel Kitchen Sink, 304 Grade, Single Bowl, Undermount, Model XYZ, Made in China"
π― Part 7: Conclusion: Professional Declaration, Cost Control, Efficiency!
π― Remember the Mantra:
πΉ "Steel Sinks = 88.4% Tax in USA."
πΉ "Ceramic Sinks = 15.8% Tax (But not Steel)."
πΉ "Material is King, Code is Queen, Tariff is the Throne."
πΉ "If you sell steel in the US, prepare for high costs or new origins!"
π Pro Tip:
If your stainless steel sinks are dented or damaged, or classified as "Parts" rather than finished goods, the HS Code might change to 7324.90 (Other), which could have different duty rates. However, complete sinks are 7324.10.
π£ Immediate Action:
π Consult a licensed US Customs Broker.
π¦ Request a Section 301/122 Exclusion if applicable (rare for basic steel sinks).
π Consider Supply Chain Diversification to avoid the 88.4% US tariff trap.
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every penny of cost deserves precise calculation!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.