HS Code for Plastic sanitary ware

Plastic sanitary ware is classified under HS code 3922.90. This heading covers baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware of plastics. Subheading 3922.90 is a residual category for items not specifically named in the preceding subheadings, such as 3922.10 for baths or 3922.20 for toilet seats. These products are characterized by their permanent installation in buildings for hygiene purposes. The classification is driven by the material composition (polymers) and the specific functional application within a plumbing or bathroom environment. Under GRI 1, the classification is determined by the heading text. Chapter 39 Note 11(a) also supports this by including fittings for permanent installation in or on walls or other parts of buildings. These items are distinct from portable plastic containers because they are designed to be connected to a water supply or drainage system, making them fixtures rather than simple household containers.

Products Included

• Plastic flushing cisterns
• Portable chemical toilets
• Plastic bidets
• Lavatory pans of plastic
• Plastic shower trays
• Urinals made of polymers

Common Misclassification

Plastic sanitary ware is frequently misclassified under HS code 3924.90, which covers household and toilet articles of plastics. However, 3922 is reserved for fixtures intended for permanent installation or specific sanitary use. Another common error is using 6910, which is strictly for ceramic sanitary fixtures. If the item is made of plastic, it must remain in Chapter 39 regardless of its ceramic-like appearance.

FAQ

What is the HS code for Plastic sanitary ware?

The HS code for plastic sanitary ware not elsewhere specified (like cisterns or bidets) is 3922.90.

Are plastic toilet seats classified under 3922.90?

No, plastic toilet seats and covers have their own specific subheading, which is 3922.20.