Product classification
HS code for Acrylic shower trays: 3922.10
Plastics, baths, shower-baths, sinks and wash-basins.
Classification of acrylic shower trays under HS 3922.10
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.
- Covers
- Acrylic shower bases
- Plastic shower trays
- Integrated acrylic shower units
- Fiberglass-reinforced acrylic shower pans
- Acrylic wash-basins and sinks
- Also under 3922.10
- Kohler acrylic tubs
- American Standard plastic sinks
- Jacuzzi plastic shower bases
- Duravit plastic washbasins
Codes often confused with 3922.10
Common mistake. 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).
Top exporters and importers of HS 392210 (the code used for acrylic shower trays), 2025
In 2025, the largest exporter of HS 392210 (the code used for acrylic shower trays) in UN Comtrade data was China, with 31% of world exports; the largest importer in UN Comtrade data was the United States, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 392210, not only acrylic shower trays.
Top exporters 2025 · share of world exports
- 1 China $681M 31% of world exports
- 2 Spain $217M 9.9% of world exports
- 3 Germany $170M 7.7% of world exports
World total: $2.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $307M 14% of world imports
- 2 France $243M 11% of world imports
- 3 Germany $208M 9.5% of world imports
World total: $2.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for acrylic shower trays
Brazil classifies acrylic shower trays under NCM 3922.10.00: HS 3922.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about acrylic shower trays
What is the HS code for Acrylic shower trays?
The HS code for Acrylic shower trays is 392210 (Plastics; baths, shower-baths, sinks and wash-basins). Acrylic shower trays are classified under HS code 3922.10, which covers plastic baths, shower-baths, and sinks.
How do I classify Acrylic shower trays for customs?
Acrylic shower trays is classified under HS code 392210 — Plastics; baths, shower-baths, sinks and wash-basins. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of acrylic shower trays (HS 392210)?
In 2025, the top exporters of HS 392210 (the code used for acrylic shower trays) in UN Comtrade data were China ($681M, 31% of world exports), Spain ($217M) and Germany ($170M). World exports came to about $2.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of acrylic shower trays (HS 392210)?
In 2025, the top importers of HS 392210 (the code used for acrylic shower trays) in UN Comtrade data were the United States ($307M, 14% of world imports), France ($243M) and Germany ($208M). World imports came to about $2.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Acrylic shower trays the same in all countries?
The base HS code 392210 for Acrylic shower trays is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for acrylic shower trays in Brazil?
In Brazil, acrylic shower trays (HS 392210) is classified under NCM 3922.10.00.