# HS code 3922.90: Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

> HS code 3922.90 covers baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, other than those classified in 3922.10 and 3922.20. It sits in heading 39.22 (baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics) in chapter 39 (plastics and articles thereof). Other goods of heading 39.22 are classified under 3922.10 (baths, shower-baths, sinks or wash-basins) and 3922.20 (lavatory seats and covers).

Source: https://staging.border.bot/hs-codes/392290
Last updated: 13 October 2026

[HS codes](https://staging.border.bot/hs-codes) / [Chapter 39](https://staging.border.bot/hs-codes/39) / [39.22](https://staging.border.bot/hs-codes/3922) / [3922.90](https://staging.border.bot/hs-codes/392290)

## Key facts

- HS code: 3922.90
- Covers: Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
- Heading: [39.22: Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics](https://staging.border.bot/hs-codes/3922)
- Chapter: [39: Plastics and articles thereof](https://staging.border.bot/hs-codes/39)
- Edition: HS2022
- Duty rates: [Set by each country’s tariff](https://staging.border.bot/countries)

## What this code covers

HS code 3922.90 covers baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, other than those classified in 3922.10 and 3922.20.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 39.22 are classified under 3922.10 (baths, shower-baths, sinks or wash-basins) and 3922.20 (lavatory seats and covers).

- [3922.10](https://staging.border.bot/hs-codes/392210) Baths, shower-baths, sinks and wash-basins
- [3922.20](https://staging.border.bot/hs-codes/392220) Lavatory seats and covers

## How it is structured

3922.90 is a six-digit subheading. Its first two digits, 39, are the chapter; the first four, 3922, are heading 39.22; the last two, 90, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 39: Plastics and articles thereof
- Heading 39.22: Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
- Subheading 3922.90: Other

## In other countries

No national tariff lines under 3922.90 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 3922.90 at six digits and add their own digits after it.

- Previous subheading: [3922.20](https://staging.border.bot/hs-codes/392220) Lavatory seats and covers
- Next subheading: [3923.10](https://staging.border.bot/hs-codes/392310) Boxes, cases, crates and similar articles

## Frequently asked questions

### What does HS code 3922.90 cover?

HS code 3922.90 covers baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, other than those classified in 3922.10 and 3922.20.

### Which heading and chapter is HS code 3922.90 in?

HS code 3922.90 is in heading 39.22 (baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics) in chapter 39 (plastics and articles thereof).

### Where are goods of heading 39.22 classified when 3922.90 doesn’t fit?

Other goods of heading 39.22 are classified under 3922.10 (baths, shower-baths, sinks or wash-basins) and 3922.20 (lavatory seats and covers).

## Sources and updates

The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.

This page was last updated on 13 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://staging.border.bot/hs-codes/392290.json
