Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
3 declarable lines
Heading 3922 covers sanitary ware made of plastics: baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar fixtures. It is split into three subheadings: 3922.10 for baths, shower baths, sinks and washbasins, 3922.20 for lavatory seats and covers, and 3922.90 for everything else in the heading, such as bidets and flushing cisterns. All three lines carry the same general (MFN) rate of 6.3%.
Products in this heading
- Acrylic or fiberglass-reinforced plastic bathtub
- Plastic shower tray or shower bath base
- Plastic washbasin for a bathroom vanity
- Plastic kitchen or laundry sink
- Molded plastic toilet seat
- Molded plastic toilet seat cover
- Plastic flushing cistern or toilet tank
- Plastic bidet or urinal fixture
How to choose the right subheading
- Confirm the article is a sanitary fixture or fitting for washing or waste, not a small bathroom accessory.
- Decide between baths, shower baths, sinks and washbasins, which fall in one subheading, and everything else.
- Check whether the article is a lavatory seat or cover, since that has its own subheading.
- Place remaining items such as bidets, lavatory pans and flushing cisterns in the residual subheading for other goods.
- Check whether the item is a plumbing pipe or fitting, which is classified outside this heading.
Often confused with
- Heading 3924Plastic soap dish, toothbrush holder or toilet brush holder
Small hygienic and toilet articles are classified as household articles, not as sanitary fixtures.
- Heading 3917Plastic drain pipe, trap or elbow for a sink or bath
Tubes, pipes and hoses and their fittings are classified by their own heading even when sold for bathroom plumbing.
- Heading 3923Plastic storage crate or tote used to ship sanitary ware
Articles for the conveyance or packing of goods are classified separately from the goods they carry.
- Heading 3925Plastic shelf, rail or fixed bathroom cabinet body
Builders' ware of plastics, not elsewhere specified, covers installed building fittings rather than sanitary fixtures.
- Heading 3918Plastic bathtub mat or non-slip shower mat
Floor coverings of plastics, in rolls or tiles, are classified in their own heading.
Frequently asked questions
What is the HTS code for a plastic toilet seat?
Plastic lavatory seats and covers are classified under 3922.20.00.00, with a general (MFN) rate of 6.3%.
What is the duty on a plastic bathtub?
Plastic baths, shower baths, sinks and washbasins fall under 3922.10.00.00 and carry a general (MFN) rate of 6.3%.
How do I classify a plastic flushing cistern or bidet?
These are not baths, sinks, seats or covers, so they go in the residual line 3922.90.00.00 at a general (MFN) rate of 6.3%. Separate plastic drain pipes and fittings for the same installation are not classified in heading 3922.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.