HS Code for Acrylic shower trays

Acrylic shower trays are classified under HS code 3922.10. This classification is based on the product's function as a permanent sanitary fixture and its material composition. Chapter 39 of the Harmonized System covers plastics and articles thereof. Specifically, heading 3922 includes baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware of plastics. Subheading 3922.10 is the specific category for baths, shower-baths, sinks, and wash-basins. Even if the acrylic tray is reinforced with fiberglass or resin on the underside for structural stability, it remains classified under 3922 because the primary functional surface and the essential character of the article are defined by its use as sanitary ware. The classification is guided by General Interpretative Rule 1, which looks at the heading texts, and Rule 6, which governs the subheading level. Because shower trays are a form of 'shower-bath' base, they are explicitly covered by the language of 3922.10.

Products Included

• Acrylic shower bases
• Plastic shower trays
• Integrated acrylic shower units
• Fiberglass-reinforced acrylic shower pans
• Acrylic wash-basins and sinks

Common Misclassification

A common misclassification occurs when shower trays are placed under HS code 3925.90, which covers builders' ware of plastics not elsewhere specified. However, because sanitary ware is specifically named in heading 3922, that heading takes precedence. Additionally, if the tray is made of resin-bonded artificial stone, it might be incorrectly classified here; such items belong under 6810.99. Metal shower trays are also distinct, falling under 7324.21 (cast iron) or 7324.29 (steel).

FAQ

What is the HS code for acrylic shower trays?

Acrylic shower trays are classified under HS code 3922.10, which covers plastic baths, shower-baths, and sinks.

Are shower enclosures classified with the trays?

Generally, no. While the tray is 3922.10, the glass or plastic enclosure panels are often classified separately under 7020.00 (glass) or 3925.20 (plastic doors/frames) unless they form a single, inseparable unit.