HS Code for Plastic sinks

Plastic sinks are classified under HS code 3922.10 because they are considered sanitary ware made of polymers. According to the General Rules of Interpretation (GRI) 1 and 6, products are classified based on the terms of the headings and subheadings. Heading 3922 specifically covers baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. Since these items are permanent fixtures intended for waste water disposal and hygiene, they fall squarely within this category. The material composition—being plastic—excludes them from similar headings in Chapter 69 (ceramics) or Chapter 73 (iron or steel). The classification remains consistent whether the sink is for a kitchen, bathroom, or laboratory, provided it is made of plastic materials like acrylic, polyester, or polypropylene. This code is part of a broader section of the HS that deals with plastics in primary forms and finished articles. For a product to be classified here, it must be a finished sanitary article. Components that are merely parts of a sink, such as plastic piping or traps, are generally classified under 3917. The distinction is based on the functional utility of the item as a receptacle for water. Furthermore, if a sink is integrated into a larger piece of furniture, such as a wooden vanity, the classification may change depending on whether the sink or the furniture provides the essential character of the shipment, though typically the sink itself remains 3922.10 when shipped as a standalone component.

Products Included

• Acrylic kitchen sinks
• Polypropylene wash-basins
• Plastic laundry tubs
• Portable plastic camping sinks
• Fiberglass reinforced plastic (FRP) sinks
• Integrated plastic vanity basins

Common Misclassification

Plastic sinks are frequently confused with kitchenware under HS code 3924.90. While 3924 covers household articles, 3922 is more specific for sanitary ware. Another common error is using 6910.10 for ceramic sinks or 7324.10 for stainless steel sinks; the material of construction is the primary determinant for these codes. Additionally, plastic plumbing fittings like P-traps are often incorrectly grouped here but belong in 3917.40.

FAQ

What is the HS code for plastic sinks?

The primary HS code for plastic sinks, including wash-basins and similar sanitary ware, is 3922.10.

Does this code include plastic faucets?

No, faucets and taps are classified under heading 8481 as Taps, cocks, valves and similar appliances, regardless of the material they are made from.