Stainless steel sinks and wash basins are specifically enumerated under 732410. Other sanitary ware made of cast iron (enameled or not) or non-stainless steel falls under the bathtub or residual subheadings. The material composition — stainless vs. cast iron vs. other steel — and the article's function (sink, bathtub, or other) together determine the correct subheading.

Shower trays and similar sanitary fixtures of iron or steel that are not specifically enumerated as sinks or bathtubs would generally fall under the residual subheading 732490 for other iron or steel sanitary ware and parts. If the article is made of a different material (e.g., acrylic or ceramic), it would fall outside this heading entirely. A binding ruling is advisable for borderline articles.