WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
73.24 Sanitary ware and parts thereof, of iron or steel. 7324.10 - Sinks and wash basins, of stainless steel - Baths : 7324.21 - - Of cast iron, whether or not enamelled 7324.29 - - Other 7324.90 - Other, including parts This heading comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for sanitary purposes. These articles may be cast, or of iron or steel sheet, late, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process &oulding, forging, punching, stampin etc.). They ma be fitted with lids, handles or other parts or accessories of other materi ; provided that t ey retain the character of iron or steel articles. K The heading includes, baths, bidets, hip-baths, foot-baths, sinks, wash basins, toilet sets; soap dishes and sponge baskets; douche cans, sanitary pails, urinals, bedpans, chamber-pots, water closet pans and flushing cisterns whether or not equipped with their mechanisms, spittoons, toilet paper holders. The heading excludes : (a) Cans, boxes and similar containers of heading 73.10. (b) Small hanging medicine and toilet wall cabinets and other furniture of Chapter 94.
1.- In this Chapter the expression “cast iron” applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72. 2.- In this Chapter the word “wire” means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.