HTS heading · chapter 39
3922
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Analysis
Heading 3922 of the Harmonized Tariff Schedule covers baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 6.3% to 6.3% with a median of 6.3%, so the line you choose sets the duty.
The largest subheadings are 3922.10 (unnamed, 1 line), 3922.20 (unnamed, 1 line) and 3922.90 (unnamed, 1 line).
Its median rate of 6.3% sits at the 70th percentile of the headings in chapter 39.
By Census's concordance, most of its statistical lines are made by Plastics Plumbing Fixture Manufacturing (326191) and All Other Plastics Product Manufacturing (326199). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3922.10.00 | Baths, shower baths, sinks and washbasins | 6.3% |
| 3922.20.00 | Lavatory seats and covers | 6.3% |
| 3922.90.00 | Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: other | 6.3% |