Product classification
HS code for Plastic sinks: 3922.10
Plastics, baths, shower-baths, sinks and wash-basins.
Classification of plastic sinks under HS 3922.10
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.
- Covers
- Acrylic kitchen sinks
- Polypropylene wash-basins
- Plastic laundry tubs
- Portable plastic camping sinks
- Fiberglass reinforced plastic (FRP) sinks
- Integrated plastic vanity basins
- 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. 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.
Top exporters and importers of HS 392210 (the code used for plastic sinks), 2025
In 2025, the largest exporter of HS 392210 (the code used for plastic sinks) 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 plastic sinks.
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 plastic sinks
Brazil classifies plastic sinks 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 plastic sinks
What is the HS code for Plastic sinks?
The HS code for Plastic sinks is 392210 (Plastics; baths, shower-baths, sinks and wash-basins). The primary HS code for plastic sinks, including wash-basins and similar sanitary ware, is 3922.10.
How do I classify Plastic sinks for customs?
Plastic sinks is classified under HS code 392210 — Plastics; baths, shower-baths, sinks and wash-basins. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of plastic sinks (HS 392210)?
In 2025, the top exporters of HS 392210 (the code used for plastic sinks) 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 plastic sinks (HS 392210)?
In 2025, the top importers of HS 392210 (the code used for plastic sinks) 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 Plastic sinks the same in all countries?
The base HS code 392210 for Plastic sinks 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 sinks in Brazil?
In Brazil, plastic sinks (HS 392210) is classified under NCM 3922.10.00.