Product classification
HS code for Plastic sanitary ware: 3922.90
Plastics, bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922.
Classification of plastic sanitary ware under HS 3922.90
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.
- Covers
- Plastic flushing cisterns
- Portable chemical toilets
- Plastic bidets
- Lavatory pans of plastic
- Plastic shower trays
- Urinals made of polymers
- Also under 3922.90
- Geberit concealed cisterns (plastic components)
- Grohe plastic flushing mechanisms
- Saniflo macerating toilets (plastic components)
- Villeroy & Boch plastic bidets
Codes often confused with 3922.90
Common mistake. 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.
Top exporters and importers of HS 392290 (the code used for plastic sanitary ware), 2025
In 2025, the largest exporter of HS 392290 (the code used for plastic sanitary ware) in UN Comtrade data was Germany, with 33% of world exports; the largest importer in UN Comtrade data was Germany, with 7.2% 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 392290, not only plastic sanitary ware.
Top exporters 2025 · share of world exports
- 1 Germany $749M 33% of world exports
- 2 China $376M 17% of world exports
- 3 Türkiye $113M 5.0% of world exports
World total: $2.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $160M 7.2% of world imports
- 2 Italy $156M 7.0% of world imports
- 3 Netherlands $113M 5.1% 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 plastic sanitary ware
Brazil classifies plastic sanitary ware under NCM 3922.90.00: HS 3922.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic sanitary ware
What is the HS code for Plastic sanitary ware?
The HS code for Plastic sanitary ware is 392290 (Plastics; bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922). The HS code for plastic sanitary ware not elsewhere specified (like cisterns or bidets) is 3922.90.
How do I classify Plastic sanitary ware for customs?
Plastic sanitary ware is classified under HS code 392290 — Plastics; bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922. This is a 6-digit subheading level code.
Are plastic toilet seats classified under 3922.90?
No, plastic toilet seats and covers have their own specific subheading, which is 3922.20.
Which countries are the top exporters of plastic sanitary ware (HS 392290)?
In 2025, the top exporters of HS 392290 (the code used for plastic sanitary ware) in UN Comtrade data were Germany ($749M, 33% of world exports), China ($376M) and Türkiye ($113M). 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 plastic sanitary ware (HS 392290)?
In 2025, the top importers of HS 392290 (the code used for plastic sanitary ware) in UN Comtrade data were Germany ($160M, 7.2% of world imports), Italy ($156M) and the Netherlands ($113M). 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 Plastic sanitary ware the same in all countries?
The base HS code 392290 for Plastic sanitary ware 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 plastic sanitary ware in Brazil?
In Brazil, plastic sanitary ware (HS 392290) is classified under NCM 3922.90.00.