HS Code for Porcelain toilets

Porcelain toilets are classified under HS code 691010. This code is situated within Chapter 69, which covers ceramic products. Heading 6910 is specifically for ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans (toilets), flushing cisterns, urinals, and similar sanitary fixtures. The subheading 691010 is used when these fixtures are made of porcelain or china. The classification is driven by the product's function as a fixed sanitary installation and its material composition. Porcelain is the standard material for toilets due to its strength, hygiene, and ease of cleaning. When classifying these items, it is necessary to consider the complete unit; for example, a toilet bowl and its matching cistern are typically classified together under this code. The classification follows General Rule of Interpretation 1, as the heading specifically mentions water closet pans and flushing cisterns, and Rule 6 for the material-specific subheading.

Products Included

• One-piece porcelain toilets
• Two-piece porcelain toilets (bowl and tank)
• Wall-hung porcelain toilets
• Porcelain squatting pans
• Porcelain flushing cisterns (tanks)
• Bidet-toilet combinations made of porcelain

Common Misclassification

Porcelain toilets are often misclassified under HS code 3922, which is reserved for plastic sanitary ware, including plastic toilets or portable units. They may also be confused with HS code 691090, which covers toilets made of non-porcelain ceramics such as earthenware or stoneware. Additionally, mechanical parts of the flushing system, if imported separately, might fall under 8481 as valves, rather than 6910.

FAQ

What is the HS code for porcelain toilets?

The HS code for porcelain toilets is 691010, which includes ceramic water closet pans and cisterns made of porcelain.

Are the internal flushing mechanisms included in this code?

Yes, if the flushing mechanisms are imported inside the porcelain cistern as a complete unit, they are classified under 691010.