Product classification

HS code for Plastic toilet cisterns: 3922.90

Plastics, bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922.

Classification of plastic toilet cisterns under HS 3922.90

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.

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

8481.80Taps, cocks, valves and similar appliances; for pipes, boiler shells, tanks, vats or the like, including thermostatically controlled valves84.81Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves3924.90Plastics; household articles and hygienic or toilet articles

Top exporters and importers of HS 392290 (the code used for plastic toilet cisterns), 2025

In 2025, the largest exporter of HS 392290 (the code used for plastic toilet cisterns) 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 toilet cisterns.

Top exporters 2025 · share of world exports

  1. 1 Germany $749M
  2. 2 China $376M
  3. 3 Türkiye $113M

World total: $2.2B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Germany $160M
  2. 2 Italy $156M
  3. 3 Netherlands $113M

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 toilet cisterns

Brazil classifies plastic toilet cisterns 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 toilet cisterns

What is the HS code for Plastic toilet cisterns?

The HS code for Plastic toilet cisterns is 392290 (Plastics; bidets, lavatory pans, flushing cisterns and similar sanitary ware n.e.c. in heading no. 3922). The HS code for plastic toilet cisterns is 3922.90, which covers other plastic sanitary ware.

How do I classify Plastic toilet cisterns for customs?

Plastic toilet cisterns 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 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.

Which countries are the top exporters of plastic toilet cisterns (HS 392290)?

In 2025, the top exporters of HS 392290 (the code used for plastic toilet cisterns) 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 toilet cisterns (HS 392290)?

In 2025, the top importers of HS 392290 (the code used for plastic toilet cisterns) 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 toilet cisterns the same in all countries?

The base HS code 392290 for Plastic toilet cisterns 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 cisterns in Brazil?

In Brazil, plastic toilet cisterns (HS 392290) is classified under NCM 3922.90.00.