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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, plate, hoop, strip, wire, wire grill, wire cloth, etc., and may be manufactured by any process (moulding, forging, punching, stamping, etc.). They may be fitted with lids, handles or other parts or accessories of other materials provided that they retain the character of iron or steel articles.
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.
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clhs@clhs.co.kr 
070-4214-8300