Product classification
HS code for Toilet seats: 3922.20
Plastics, lavatory seats and covers.
Classification of toilet seats under HS 3922.20
Toilet seats and covers made of plastic are classified under HS code 3922.20. This code is situated within Chapter 39, which covers plastics and articles thereof. Heading 3922 specifically addresses baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware, of plastics. The sub-heading 3922.20 is dedicated to lavatory seats and covers. The classification is based on the material composition (plastic) and the specific function (as a component of a lavatory). It is important to note that this code applies regardless of whether the seat is sold as a replacement part or as part of a set, provided the material is plastic. The technical design, such as soft-close mechanisms or antimicrobial coatings, does not change the primary classification under 3922.20. This code is essential for manufacturers and distributors of plumbing fixtures to ensure compliance with international trade regulations and to determine applicable import duties for plastic-based sanitary components.
- Covers
- Plastic toilet seats
- Plastic toilet lid covers
- Soft-close plastic toilet seats
- Urea-formaldehyde (hard plastic) toilet seats
- Polypropylene toilet seats and covers
- 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. Toilet seats are often misclassified under HS code 6910.10, which covers ceramic toilets (porcelain). While the seat is often attached to the ceramic bowl, the seat itself, if made of plastic, should be classified under 3922.20 when shipped separately or as a distinct component. Another common error is using HS code 4421.99 for wooden toilet seats; wooden seats must be classified under Chapter 44 (Wood), whereas 3922.20 is strictly for plastic articles.
Top exporters and importers of HS 392220 (the code used for toilet seats), 2025
In 2025, the largest exporter of HS 392220 (the code used for toilet seats) 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 toilet seats.
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 toilet seats
Brazil classifies toilet seats 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 toilet seats
What is the HS code for Toilet seats?
The HS code for Toilet seats is 392220 (Plastics; lavatory seats and covers). The HS code for toilet seats and covers made of plastic is 3922.20.
How do I classify Toilet seats for customs?
Toilet seats is classified under HS code 392220 — Plastics; lavatory seats and covers. This is a 6-digit subheading level code.
Are bidet seats classified under this code?
Electronic bidet seats with integrated heating and water spray functions are often classified under 8516.79 (other electro-thermic appliances) or 3922.90, depending on their primary function and complexity, rather than the standard 3922.20.
Which countries are the top exporters of toilet seats (HS 392220)?
In 2025, the top exporters of HS 392220 (the code used for toilet seats) 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 toilet seats (HS 392220)?
In 2025, the top importers of HS 392220 (the code used for toilet seats) 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 Toilet seats the same in all countries?
The base HS code 392220 for Toilet seats 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 toilet seats in Brazil?
In Brazil, toilet seats (HS 392220) is classified under NCM 3922.20.00.