Baths — HTS 3922
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Chapter 39 › Heading 3922
2026 HTS Rev 19 Synced Rules verified Operational
Written to help non-specialists understand this page. Rates, dates, and legal facts come from the official records above and on the linked source.
HTS heading 3922 is a broad product category for plastic sanitary ware used in bathrooms and toilet facilities. It groups items such as bathtubs, shower baths, sinks, washbasins, bidets, toilet pans, toilet seats and covers, flushing cisterns (tanks), and similar plastic sanitary articles. The heading describes the product family; it does not by itself provide the complete tariff classification.
To reach the correct 8-digit HTSUS subheading, first confirm that the article is principally made of plastic and fits the heading’s sanitary-ware scope. Then narrow the classification using the product’s specific type and the wording of the available subheadings—for example, whether it is a bath, sink, toilet pan, seat or cover, flushing cistern, or another similar article. Review the full legal text, including any exclusions and statistical breakouts, and verify the current code in the official HTSUS before entry.
What to check
- Identify the article’s principal function and exact form; do not classify a bathroom accessory solely by how it is marketed.
- Confirm the material and construction, including whether plastic is the essential material or whether another material may control classification.
- Compare the product with the heading and subheading descriptions, paying attention to distinctions among complete articles, parts, seats, covers, tanks, and similar sanitary ware.
- Check whether the item is imported assembled, unassembled, or as a set, because those facts can affect classification.
- Verify the complete 8-digit code and any required statistical suffix in the current official HTSUS; ask a customs broker or classification specialist when the wording is unclear.
HTS heading 3922 summary
Baths is a 4-digit product category containing 3 published product-code lines in this snapshot. A heading does not carry one universal duty rate; classification must be narrowed to the line matching the product facts.
How to find your code in this category
A heading is a product category. To get the exact duty, narrow from this 4-digit heading to a sub-category (usually by material), then open the 8-digit code that matches your product.
Open any code in the tables below to see its exact duty rate, a duty calculator (enter your shipment value → estimated duty and landed cost), the rate-change history chart, and the country-by-country breakdown (including Section 301/232 add-on duties).
Why you have to click in: a single category can contain products with very different duties. The rate depends on the specific product — its material and construction — and on the country of origin, and those only get pinned down at the 8-digit code level. That is why this page points you to codes instead of showing one rate for the whole category.
Product codes & duty rates
👇 Each row is a specific product code — click a blue code to open its full page with exact duty rates by country, the rate-history chart, and a duty calculator. 👉
| Code | Description | General (MFN) | Special | Column 2 |
|---|---|---|---|---|
| 3922.10.00.00 👉 | Baths, shower baths, sinks and washbasins | 6.3% | Free | 56% |
| 3922.20.00.00 👉 | Lavatory seats and covers | 6.3% | Free | 56% |
| 3922.90.00.00 👉 | Other | 6.3% | Free | 56% |
"Special" shows the free-trade-agreement rate; open a code to see exactly which countries qualify.
Common questions
What products fall under HTS heading 3922?
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. To classify a specific item you must pick the matching sub-category and 8-digit code above; the right choice usually depends on the material and construction of the product.
How do I choose the right code within this category?
Start from the sub-categories (typically divided by material—for example cotton versus man-made fibers), then open the active 8- or 10-digit code that matches the product. When unsure, a licensed customs broker or a CBP binding ruling can confirm the classification.
Reference information only, not customs, legal, or classification advice. Confirm the current code and rate against the official HTS before you import.