HTSUS, United States

3922.10.00.00

Baths, shower baths, sinks and washbasins

Classification path

  1. Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
  2. Baths, shower baths, sinks and washbasins

Rates of duty

General (MFN)
6.3%
Column 2Cuba, North Korea, Russia, Belarus
56%
Unit of quantity
No. and kg

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Australia FTA, U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 3922

About heading 3922

Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

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%.

Full guide to heading 3922

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

HTS 3922.10.00.00: Baths, shower baths, sinks and washbasins, 6.3% duty | HTSBase