Product classification
HS code for Plastic toilet articles: 3924.90
Plastics, household articles and hygienic or toilet articles.
Classification of plastic toilet articles under HS 3924.90
The classification of plastic toilet articles under HS code 3924.90 is governed by the General Rules for the Interpretation (GRI) of the Harmonized System. Specifically, GRI 1 states that classification is determined by the terms of the headings and any relative section or chapter notes. Heading 3924 is titled \"Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.\" Within this heading, the nomenclature distinguishes between items used for food service (3924.10) and those used for other household or hygienic purposes (3924.90). To fall under 3924.90, the articles must be made of plastic and intended for use in the bathroom or for personal hygiene, but they must not be \"sanitary ware\" of the type that is permanently fixed to the wall or floor. This distinction is vital; while a fixed plastic sink belongs in 3922, a portable plastic washbasin belongs in 3924.90. Furthermore, the articles must not be specifically mentioned in other headings, such as brushes (9603) or mirrors (7009). The \"other\" designation in 3924.90 acts as a catch-all for a wide variety of plastic goods that facilitate cleanliness and organization within a domestic or institutional setting. Importers must ensure the material is predominantly plastic, as composite goods might require a GRI 3(b) analysis to determine the essential character. The durability and intended domestic use are key factors in this classification.
- Covers
- Portable plastic baths and washbasins
- Plastic soap dishes and sponge holders
- Plastic towel rails and toothbrush holders
- Plastic bedpans and urinals for medical or home use
- Plastic water jugs for toilet use
- Plastic dustbins for bathroom use
- Also under 3924.90
- IKEA storage bins
- Simplehuman waste cans
- OXO toilet brushes
- Rubbermaid laundry hampers
- Curver storage solutions
Codes often confused with 3924.90
Common mistake. A frequent error is confusing these items with fixed sanitary ware under HS code 3922. The primary difference is that 3922 covers items intended to be permanently installed (like bathtubs or sinks), whereas 3924.90 covers movable or portable articles. Additionally, plastic mirrors are classified under 7009, and plastic brushes for toilet use fall under 9603.21, regardless of their plastic composition.
Top exporters and importers of HS 392490 (the code used for plastic toilet articles), 2025
In 2025, the largest exporter of HS 392490 (the code used for plastic toilet articles) in UN Comtrade data was China, with 51% of world exports; the largest importer in UN Comtrade data was the United States, with 30% 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 392490, not only plastic toilet articles.
Top exporters 2025 · share of world exports
- 1 China $5.7B 51% of world exports
- 2 Germany $518M 4.7% of world exports
- 3 United States $506M 4.5% of world exports
World total: $11.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $3.5B 30% of world imports
- 2 Germany $696M 5.9% of world imports
- 3 France $397M 3.4% of world imports
World total: $11.7B 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 toilet articles
Brazil classifies plastic toilet articles under NCM 3924.90.00: HS 3924.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic toilet articles
What is the HS code for Plastic toilet articles?
The HS code for Plastic toilet articles is 392490 (Plastics; household articles and hygienic or toilet articles). The HS code for plastic toilet articles, such as soap dishes and portable basins, is 3924.90.
How do I classify Plastic toilet articles for customs?
Plastic toilet articles is classified under HS code 392490 — Plastics; household articles and hygienic or toilet articles. This is a 6-digit subheading level code.
How do I distinguish between 3922 and 3924?
Heading 3922 is reserved for fixtures that are plumbed in or fixed to the building structure, while 3924 covers movable household and hygienic items.
Which countries are the top exporters of plastic toilet articles (HS 392490)?
In 2025, the top exporters of HS 392490 (the code used for plastic toilet articles) in UN Comtrade data were China ($5.7B, 51% of world exports), Germany ($518M) and the United States ($506M). World exports came to about $11.1B, 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 toilet articles (HS 392490)?
In 2025, the top importers of HS 392490 (the code used for plastic toilet articles) in UN Comtrade data were the United States ($3.5B, 30% of world imports), Germany ($696M) and France ($397M). World imports came to about $11.7B, 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 toilet articles the same in all countries?
The base HS code 392490 for Plastic toilet articles 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 toilet articles in Brazil?
In Brazil, plastic toilet articles (HS 392490) is classified under NCM 3924.90.00.