Chapter 39 covers plastics and articles thereof, including plastics in primary forms, semi-manufactures, tubes, sheets, film, monofilament, rods, sticks, profiles, and various finished plastic articles. This chapter is subdivided based on the chemical composition, processing stage, and use of plastics, and is an important chapter in the HS system for industrial raw materials and articles. Heading 3922 specifically covers plastic sanitary ware, including baths, shower-baths, wash-basins, closets, seats and covers, flushing cisterns, etc. These goods are typically used in bathrooms, washrooms, and similar places, and belong to building or household sanitary fixtures. First 2 digits 39: indicates Chapter 39 (Plastics and articles thereof). Digits 3-4: 22 indicates heading 3922, i.e., plastic sanitary ware. Digits 5-6: 10 indicates subheading 3922.10, specifically plastic baths, shower-baths, and wash-basins. The subheading further distinguishes baths, shower-baths, and wash-basins, but does not include other sanitary ware such as closets. The goods are plastic baths, shower-baths, or wash-basins, belong to sanitary ware, and the material is plastic, therefore classified under 3922.10. If made of ceramics, they would be classified under Chapter 69; if made of iron or steel, under Chapter 73. 3922.10 specifically covers these three types of fixtures, distinguishing them from adjacent subheadings such as 3922.20 (closets and covers).
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, semi-manufactures, tubes, sheets, film, monofilament, rods, sticks, profiles, and various finished plastic articles. This chapter is subdivided based on the chemical composition, processing stage, and use of plastics, and is an important chapter in the HS system for industrial raw materials and articles.
Heading
Heading 3922 specifically covers plastic sanitary ware, including baths, shower-baths, wash-basins, closets, seats and covers, flushing cisterns, etc. These goods are typically used in bathrooms, washrooms, and similar places, and belong to building or household sanitary fixtures.
Digit Breakdown
First 2 digits 39: indicates Chapter 39 (Plastics and articles thereof). Digits 3-4: 22 indicates heading 3922, i.e., plastic sanitary ware. Digits 5-6: 10 indicates subheading 3922.10, specifically plastic baths, shower-baths, and wash-basins. The subheading further distinguishes baths, shower-baths, and wash-basins, but does not include other sanitary ware such as closets.
Classification Basis
The goods are plastic baths, shower-baths, or wash-basins, belong to sanitary ware, and the material is plastic, therefore classified under 3922.10. If made of ceramics, they would be classified under Chapter 69; if made of iron or steel, under Chapter 73. 3922.10 specifically covers these three types of fixtures, distinguishing them from adjacent subheadings such as 3922.20 (closets and covers).
📝 Declaration Elements
Product name: The specific name of the declared goods, such as plastic bath, plastic shower-bath, plastic wash-basin, etc., which must be consistent with the actual product. Material: Specify the type of plastic, such as acrylic, polypropylene (PP), ABS, etc., and whether reinforced, composite, etc. Brand: Fill in the brand of the goods (if no brand, fill in 'none'), used for customs intellectual property protection record verification. Model: Fill in the model provided by the manufacturer or seller to facilitate identification of the specific goods. Dimensions: Declare the external dimensions (length, width, height) of the bath, shower-bath, or wash-basin, usually in centimeters. Use: Explain the specific use, such as household, hotel, public place, etc. Processing method: Explain the forming process, such as injection molding, blow molding, thermoforming, etc. Product name: Plastic bath; Material: Acrylic (PMMA); Brand: None; Model: BT-2024; Dimensions: 150cm×70cm×50cm; Use: Household; Processing method: Thermoforming. Mistakenly classifying plastic baths under 3922.90 (other plastic sanitary ware), ignoring the specific subheading. Material declaration not specific, such as only writing 'plastic', may be questioned for classification accuracy. Dimensions in inches not converted to centimeters, leading to inconsistent customs declaration data.
Product name
The specific name of the declared goods, such as plastic bath, plastic shower-bath, plastic wash-basin, etc., which must be consistent with the actual product.
⚠️ Declaring generically as 'plastic sanitary ware' without specifying bath, shower-bath, or wash-basin.
Material
Specify the type of plastic, such as acrylic, polypropylene (PP), ABS, etc., and whether reinforced, composite, etc.
⚠️ Writing only 'plastic' without specifying the type, leading to classification disputes.
Brand
Fill in the brand of the goods (if no brand, fill in 'none'), used for customs intellectual property protection record verification.
⚠️ Ignoring brand declaration, or filling in incomplete or inaccurate information.
Model
Fill in the model provided by the manufacturer or seller to facilitate identification of the specific goods.
⚠️ Model does not match the actual product, or model not filled in.
Dimensions
Declare the external dimensions (length, width, height) of the bath, shower-bath, or wash-basin, usually in centimeters.
⚠️ Incomplete dimension declaration, providing only partial dimensions.
Use
Explain the specific use, such as household, hotel, public place, etc.
⚠️ Use description too broad, such as 'sanitary use'.
Processing method
Explain the forming process, such as injection molding, blow molding, thermoforming, etc.
⚠️ Processing method not declared, or incorrectly declared.
Mistakenly classifying plastic baths under 3922.90 (other plastic sanitary ware), ignoring the specific subheading.
Material declaration not specific, such as only writing 'plastic', may be questioned for classification accuracy.
Dimensions in inches not converted to centimeters, leading to inconsistent customs declaration data.
🎯 Classification Logic
Core basis for classification: 1) The material of the goods is plastic; 2) The function of the goods is bath, shower-bath, or wash-basin; 3) They meet the definition of sanitary ware under heading 3922. Attention must be paid to the distinction from ceramics, metals, and other materials, as well as from other plastic articles. 3922.20 Plastic closets and covers: 3922.20 covers closets, toilet seats and covers, while 3922.10 only covers baths, shower-baths, and wash-basins, with different functions. 3922.90 Other plastic sanitary ware: 3922.90 is a residual subheading, including flushing cisterns, soap dishes, etc., but excluding baths, shower-baths, and wash-basins. 6910.10 Ceramic baths, shower-baths, and wash-basins: Material is ceramic, while 3922.10 is plastic; material is the fundamental difference. 7324.10 Iron or steel baths, shower-baths, and wash-basins: Material is iron or steel, while 3922.10 is plastic; different materials lead to different classification. Is the material plastic? Is it a bath, shower-bath, or wash-basin? Is it used for sanitary ware purposes? Can it be classified under 3922.10 rather than 3922.20 or 3922.90? Is it distinguished from ceramics, metals, and other materials?
Basis
Core basis for classification: 1) The material of the goods is plastic; 2) The function of the goods is bath, shower-bath, or wash-basin; 3) They meet the definition of sanitary ware under heading 3922. Attention must be paid to the distinction from ceramics, metals, and other materials, as well as from other plastic articles.
Confused Codes：
3922.20 - Plastic closets and covers
3922.20 covers closets, toilet seats and covers, while 3922.10 only covers baths, shower-baths, and wash-basins, with different functions.
3922.90 - Other plastic sanitary ware
3922.90 is a residual subheading, including flushing cisterns, soap dishes, etc., but excluding baths, shower-baths, and wash-basins.
6910.10 - Ceramic baths, shower-baths, and wash-basins
Material is ceramic, while 3922.10 is plastic; material is the fundamental difference.
7324.10 - Iron or steel baths, shower-baths, and wash-basins
Material is iron or steel, while 3922.10 is plastic; different materials lead to different classification.
Self-Check：
✓ Is the material plastic?
✓ Is it a bath, shower-bath, or wash-basin?
✓ Is it used for sanitary ware purposes?
✓ Can it be classified under 3922.10 rather than 3922.20 or 3922.90?
✓ Is it distinguished from ceramics, metals, and other materials?
❓ FAQ
What is the difference in HS codes between plastic baths and acrylic baths? Acrylic is a type of plastic, so acrylic baths are still classified under 3922.10. However, the material must be specified as acrylic (PMMA) during declaration for accurate customs classification. If it is a fiberglass-reinforced plastic (FRP) bath, it is also a plastic article and classified under 3922.10. Are shower trays and shower enclosure bases both classified under 3922.10? Shower trays usually refer to separate tray-shaped bases, classified under 3922.10. If the shower enclosure as a whole includes walls, doors, etc., it may be classified under other codes (such as 3922.90 or 9403, etc.), depending on the specific structure. Is there a difference in HS codes between wash-basins and washbasins? In the HS, wash-basins and washbasins are generally considered the same type of goods and are both classified under 3922.10. However, attention must be paid to distinguish them from kitchen sinks, which may be classified under 3922.90 or other codes. If a plastic bath has a massage function, will the code change? The massage function does not change its essential character, and it is still classified under 3922.10. However, if it has electrical devices (such as motors, heaters), it may be necessary to determine whether it should be classified as a complete set based on the electrical part; it is recommended to consult customs. How to inquire about the import tariff rate for 3922.10? You can inquire through the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms by entering HS code 3922.10 and the country of origin to check the MFN rate, general rate, or agreement rate. Tariff rates may change, and the latest published rates shall prevail. Is it mandatory to provide the dimensions of a plastic bath during declaration? Dimensions are one of the declaration elements, which help customs confirm the characteristics and classification of the goods. It is recommended to provide length, width, and height. If unable to provide, explain the reason. Missing information may lead to inspection or classification disputes. Can plastic shower trays and plastic baths be classified under the same code? Yes, both are classified under 3922.10. This subheading covers baths, shower-baths, and wash-basins, without further subdivision. However, the specific name must be listed during declaration. If a plastic wash-basin is used for RVs or ships, is the code different? The use does not affect classification; it is still classified under 3922.10. However, if it is specially designed for ships or aircraft, it may involve parts classification under other chapters (such as Chapter 88, 89), and judgment should be made based on the actual situation.
Q: What is the difference in HS codes between plastic baths and acrylic baths?
A: Acrylic is a type of plastic, so acrylic baths are still classified under 3922.10. However, the material must be specified as acrylic (PMMA) during declaration for accurate customs classification. If it is a fiberglass-reinforced plastic (FRP) bath, it is also a plastic article and classified under 3922.10.
Q: Are shower trays and shower enclosure bases both classified under 3922.10?
A: Shower trays usually refer to separate tray-shaped bases, classified under 3922.10. If the shower enclosure as a whole includes walls, doors, etc., it may be classified under other codes (such as 3922.90 or 9403, etc.), depending on the specific structure.
Q: Is there a difference in HS codes between wash-basins and washbasins?
A: In the HS, wash-basins and washbasins are generally considered the same type of goods and are both classified under 3922.10. However, attention must be paid to distinguish them from kitchen sinks, which may be classified under 3922.90 or other codes.
Q: If a plastic bath has a massage function, will the code change?
A: The massage function does not change its essential character, and it is still classified under 3922.10. However, if it has electrical devices (such as motors, heaters), it may be necessary to determine whether it should be classified as a complete set based on the electrical part; it is recommended to consult customs.
Q: How to inquire about the import tariff rate for 3922.10?
A: You can inquire through the official website of the General Administration of Customs of China, the International Trade Single Window, or third-party query platforms by entering HS code 3922.10 and the country of origin to check the MFN rate, general rate, or agreement rate. Tariff rates may change, and the latest published rates shall prevail.
Q: Is it mandatory to provide the dimensions of a plastic bath during declaration?
A: Dimensions are one of the declaration elements, which help customs confirm the characteristics and classification of the goods. It is recommended to provide length, width, and height. If unable to provide, explain the reason. Missing information may lead to inspection or classification disputes.
Q: Can plastic shower trays and plastic baths be classified under the same code?
A: Yes, both are classified under 3922.10. This subheading covers baths, shower-baths, and wash-basins, without further subdivision. However, the specific name must be listed during declaration.
Q: If a plastic wash-basin is used for RVs or ships, is the code different?
A: The use does not affect classification; it is still classified under 3922.10. However, if it is specially designed for ships or aircraft, it may involve parts classification under other chapters (such as Chapter 88, 89), and judgment should be made based on the actual situation.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.