HS Code for Plastic toilet cisterns

Plastic toilet cisterns are classified under HS code 3922.90. Heading 3922 specifically addresses sanitary ware of plastics, including baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, and flushing cisterns. While seats and covers have their own specific subheading (3922.20), flushing cisterns are categorized under 3922.90 as \"other\" sanitary ware. These items are typically characterized by being fixed in place and connected to a water supply or drainage system. The classification remains 3922.90 even if the cistern includes internal mechanical components like valves, provided the plastic housing gives the product its essential character as a sanitary fixture. This classification is supported by Chapter 39 Note 11, which includes fittings for permanent installation in or on walls or other parts of buildings. The material must be predominantly plastic, and the item must be designed for permanent installation to meet the criteria of heading 3922. If the cistern is imported as part of a complete toilet suite, it may still be classified here or under the code for the pan depending on the set rules, but as a standalone unit, 3922.90 is the correct designation.

Products Included

• Plastic flushing cisterns for toilets
• Plastic lavatory pans
• Plastic bidets and urinals (fixed)
• Plastic wash-basins and sinks
• Plastic shower trays

Common Misclassification

The most common misclassification occurs with HS code 8481.80, which covers the internal valves and mechanisms. If the valves are imported separately, they belong in 8481; however, when integrated into the cistern, the entire unit is classified under 3922.90. Another error is using 3924.90, which is only for portable or non-fixed toilet articles.

FAQ

What is the HS code for plastic toilet cisterns?

The HS code for plastic toilet cisterns is 3922.90, which covers other plastic sanitary ware.

Are the internal flush valves classified separately?

If the valves are imported inside the cistern as a complete unit, they are classified under 3922.90. If imported alone, they are classified under heading 8481.