Analysis
HTS 3922.20.00 covers lavatory seats and covers under heading 3922 (baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing…).
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 6.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 6.3% of the customs value, which is in the middle of the rates in chapter 39 (70th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $630 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 56%, 8.9 times the general rate.
The other lines in the same group are 3922.10.00 (baths, shower baths, sinks and washbasins, 6.3%) and 3922.90.00 (baths, shower baths, sinks, washbasins, bidets, lavatory…, 6.3%).
Census statistics map these goods to NAICS 326199 (All Other Plastics Product Manufacturing), an industry of 5,546 US establishments employing 392,611 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3922.10.00 | Baths, shower baths, sinks and washbasins | 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% |