Sourcing linear shower drains from China

Duty and classification for shower drains

Heading 7324 covers sanitary ware and parts of iron or steel. For stainless steel linear shower drains, the relevant candidate is 7324 90 00 90, other sanitary ware and parts. The table shows product variants against this same tariff line, rather than separate classifications. See the wider sinks and baths guide for the other goods in this heading.

Read from the UK Trade Tariff on 30 September 2026, the supplied tariff record shows 0% duty for goods from China on this line, with no recorded anti-dumping or countervailing duty, suspension, steel measure or attached import control. Import VAT is separate from customs duty.

Confirm the commodity code using drawings, materials and the contents of the complete assembly, including any plastic trap. Do not classify a mixed-material drain solely from its stainless steel cover.

Specify the channel, outlet and waterproofing connection

Agree steel grade, sheet thickness, channel length and depth, outlet position, outlet connection and available installation height. Choose a grate or tile-insert cover, and specify how the cover, hair basket and trap can be removed for cleaning. Approve a drawing showing the floor finish and waterproofing connection.

Request flow and leakage tests on the complete assembly with its supplied trap and cover. Agree the test arrangement and acceptance criteria before production. Ask the supplier to identify the construction-product conformity route, if applicable, rather than accepting a generic certificate. Government guidance confirms that CE marking remains available for construction products placed on the Great Britain market.

For consumer sales, do not sell products you know or should have known are unsafe. Include checks for sharp grate edges, cover stability and safe cleaning access in the purchase specification.

Worked duty example

Illustrative example, not a quote: Illustrative order of 1,500 stainless steel linear shower drains under 7324 90 00 90, invoiced at £42,000 free on board, with £3,500 of freight and insurance to the UK. The customs value is £45,500. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £45,500, so it is £9,100. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Materials: verify the ordered steel grade and thickness on samples, including the channel and cover rather than the visible face alone.

Assembly: measure outlet position and installation height; trial-fit the intended waste pipe, trap and waterproofing connection.

Drainage: test the assembled drain for leakage and discharge; check that the grate sits securely and the cleaning parts lift out.

Finish and packing: inspect welds, burrs, channel distortion and scratches; check protection around flanges and outlet stubs. Record these checks at inspection.

What goes wrong

A drain can look correct while its outlet sits too high for the floor build-up or its flange cannot connect to the intended waterproofing system. Trial installation of the approved sample can reveal these mismatches before the bulk order.

Look for leaking welds, rocking covers, trapped water, inaccessible hair baskets and bent flanges on arrival. Keep the approved sample, drawing and agreed test results available when checking the shipment; photographs of the polished cover alone do not establish assembly quality.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.