Product classification
HS code for Plastic toilet covers: 3922.20
Plastics, lavatory seats and covers.
Classification of plastic toilet covers under HS 3922.20
Plastic toilet covers, which are frequently imported either as standalone items or as part of a set with a toilet seat, are classified under HS code 3922.20. This subheading is part of heading 3922, which encompasses plastic sanitary ware. Unlike the broader \"other\" category of 3922.90, 3922.20 specifically names \"lavatory seats and covers.\" This specificity takes precedence according to GRI 3(a), which dictates that the most specific description should be used. These products are designed to be attached to lavatory pans and are made from various plastic polymers, including thermosetting plastics (like urea-formaldehyde) or thermoplastics (like polypropylene). The classification applies regardless of whether the cover is sold as a replacement part or as part of a set, as long as the primary material is plastic. The inclusion of metal hinges or soft-close mechanisms does not change the classification, as the plastic components provide the essential character of the article under GRI 3(b). This code is used globally to ensure uniform duty application for these specific bathroom components.
- Covers
- Plastic toilet lids (covers)
- Plastic toilet seats
- Combined toilet seat and lid units
- Plastic child-size toilet seat adapters
- Also under 3922.20
- Bemis toilet seats
- TOTO Washlet seats
- Kohler plastic toilet seats
- Roca toilet covers
Codes often confused with 3922.20
Common mistake. Importers sometimes mistakenly use 3922.90 (other sanitary ware) or 3924.90 (household articles). However, because 3922.20 specifically mentions \"seats and covers,\" it must be used. Another error involves 3926.90 (other articles of plastic), which should only be used if no other heading in Chapter 39 applies.
Top exporters and importers of HS 392220 (the code used for plastic toilet covers), 2025
In 2025, the largest exporter of HS 392220 (the code used for plastic toilet covers) in UN Comtrade data was China, with 40% of world exports; the largest importer in UN Comtrade data was the United States, with 20% 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 392220, not only plastic toilet covers.
Top exporters 2025 · share of world exports
- 1 China $403M 40% of world exports
- 2 Germany $103M 10% of world exports
- 3 Bulgaria $87M 8.7% of world exports
World total: $1.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $225M 20% of world imports
- 2 Germany $146M 13% of world imports
- 3 United Kingdom $57M 5.1% of world imports
World total: $1.1B 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 covers
Brazil classifies plastic toilet covers under NCM 3922.20.00: HS 3922.20 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 covers
What is the HS code for Plastic toilet covers?
The HS code for Plastic toilet covers is 392220 (Plastics; lavatory seats and covers). The specific HS code for plastic toilet covers and seats is 3922.20.
How do I classify Plastic toilet covers for customs?
Plastic toilet covers is classified under HS code 392220 — Plastics; lavatory seats and covers. This is a 6-digit subheading level code.
Does this code include the hinges?
Yes, if the hinges are imported as part of the seat and cover unit, the entire assembly is classified under 3922.20.
Which countries are the top exporters of plastic toilet covers (HS 392220)?
In 2025, the top exporters of HS 392220 (the code used for plastic toilet covers) in UN Comtrade data were China ($403M, 40% of world exports), Germany ($103M) and Bulgaria ($87M). World exports came to about $1.0B, 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 covers (HS 392220)?
In 2025, the top importers of HS 392220 (the code used for plastic toilet covers) in UN Comtrade data were the United States ($225M, 20% of world imports), Germany ($146M) and the United Kingdom ($57M). World imports came to about $1.1B, 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.
Is the HS code for Plastic toilet covers the same in all countries?
The base HS code 392220 for Plastic toilet covers 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 covers in Brazil?
In Brazil, plastic toilet covers (HS 392220) is classified under NCM 3922.20.00.