Brazil NCM · 8-digit code

NCM 3922.20.00 – Plastic lavatory seats and covers

NCM 3922.20.00 (also written 39222000) is Brazil's code for plastic lavatory seats and covers. Its first 6 digits are HS code 3922.20.

Official description of NCM 3922.20.00

PortuguêsOfficial
Assentos e tampas, de sanitários
EnglishUnofficial translation

Plastics; lavatory seats and covers

Nomenclatura Comum do Mercosul (Siscomex). Updated Oct 2026 · In force since Apr 2022 (Res Gecex 272/2021).

How to read NCM 3922.20.00

39Chapter 22Heading 20Subheading

HS code 3922.20
Same in every country

0Item 0Subitem

Added by Mercosur
Brazil, Argentina, Paraguay, Uruguay

The first 6 digits are the international HS code, so their meaning is the same in every country; Brazil publishes the text in Portuguese. The last two digits are 00 because Brazil does not split this HS code further. The full 8-digit code is used on import declarations (DUIMP), invoices (NF-e) and tax filings.

Full classification path

  1. Chapter 39 Plastics and articles thereof Plástico e suas obras.
  2. Heading 39.22 Sanitary ware; baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and sanitary ware, of plastics Banheiras, boxes para chuveiros (polibãs*), pias, lavatórios, bidés, sanitários e seus assentos e tampas, caixas de descarga (autoclismos*) e artigos semelhantes para usos sanitários ou higiênicos, de plástico.
  3. Subheading 3922.20 Plastics; lavatory seats and covers
  4. Subitem 3922.20.00 Plastics; lavatory seats and covers Assentos e tampas, de sanitários

Questions about NCM 3922.20.00

What is NCM 3922.20.00?

NCM 3922.20.00 (39222000) is the Brazilian (Mercosur) code for plastic lavatory seats and covers. Its official Portuguese description is “Assentos e tampas, de sanitários”.

What is the HS code for NCM 3922.20.00?

HS 3922.20 (Plastics; lavatory seats and covers). The first 6 digits of an NCM code are its international HS code; the last 2 digits are Brazil's own split.

Is an NCM code the same as an HS code?

The first 6 digits are the same in every country. NCM adds an item digit (7th) and a subitem digit (8th). A code ending in 00 means Brazil does not split that HS code further.

Which countries use NCM 3922.20.00?

All Mercosur members use the same NCM codes: Argentina, Brazil, Paraguay and Uruguay.

Source: Siscomex Classif NCM table, updated Oct 2026 (Resolução Gecex nº 926/2026). The Portuguese text is the official one; the English is our translation.