HS 392210 Baths, shower-baths, sinks and washbasins
Quick Answer: Baths, shower-baths, sinks, and washbasins imported under HS 392210 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.3% ad valorem, with preferential rates available for certain trading partners. This classification specifically covers sanitary ware made from plastics, excluding those for caravans or vehicles. Importers should be aware of potential variations in preferential duty rates for the US market, as detailed on platforms like CustomTariffs. Exporters and customs brokers must ensure accurate product descriptions and origin documentation to leverage these rates and avoid potential reclassification or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922100000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922100000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922100000 | 6.3% | Free (17 programs) | ["No. and kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3922.10?
Imports of Baths, shower-baths, sinks and washbasins may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 392210 cover?
This subheading covers sanitary ware such as baths, shower-baths, sinks, and washbasins manufactured from plastics. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, these items are designed for sanitary purposes and are typically installed in bathrooms or kitchens. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's Integrated Tariff of the European Union (TARIC) confirm that this classification applies to articles primarily shaped for their intended function as bathing or washing receptacles, made from materials falling under Chapter 39.
What falls outside HS 392210?
The following products are excluded from HS 392210: articles of ceramic materials (heading 6910), metal (headings 7324, 7325, 7615, 8302, etc.), or glass (heading 7010). Also excluded are portable plastic basins or buckets (heading 3924) and plastic components or accessories for these sanitary fixtures, such as drains, faucets, or mounting hardware, which are classified separately based on their specific function and material. For instance, a plastic drain assembly would likely fall under heading 3917 or 3926.
What are common classification mistakes for HS 392210?
A common error is misclassifying composite articles where plastic is not the predominant material by weight or value, or where the item is not primarily designed as a bath, shower-bath, sink, or washbasin. For example, a plastic tray intended for use as a shower base but not forming the entire shower enclosure might be classified elsewhere. Adherence to General Rule of Interpretation (GRI) 3(b) for composite goods or GRI 1 for the essential character of the product is crucial to avoid misclassification.
How should importers classify products under HS 392210?
The correct procedure for classifying products under HS 392210 involves a thorough examination of the product's material composition, intended use, and overall design. Importers and customs brokers must consult the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and review the relevant Explanatory Notes from the WCO. Verification of whether the item is a bath, shower-bath, sink, or washbasin, and that it is predominantly made of plastics, is essential for accurate classification.
How is the duty calculated for products under HS 392210?
A plastic freestanding bathtub weighing 50 kg and declared at a customs value of $200 USD would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($200 USD × 0.05 = $10.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 392210.0000.
Which trade agreements reduce duties for HS 392210?
Several free trade agreements may reduce the applicable duty rate for HS 392210, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and importing country's requirements.
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FAQ
What are the typical import duty rates for HS code 392210 (Baths, shower-baths, sinks and washbasins)?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 392210 can vary. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the general rate of duty is 6.00% ad valorem. However, preferential duty rates are available for imports from countries with which the U.S. has trade agreements. For instance, goods from Australia (AU), South Korea (KR), or Singapore (SG) may enter duty-free. Always consult the latest USITC HTSUS for the most current rates applicable to your specific country of origin.
How is the duty calculated for HS code 392210, using a specific example?
The duty for HS code 392210 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if a shipment of plastic washbasins (HS 392210) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.00%, the import duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600.00 USD. If a specific duty (e.g., per unit) or a combination of ad valorem and specific duties applies, the calculation would be adjusted accordingly based on the tariff schedule.
What are the key classification criteria for HS code 392210?
HS code 392210 covers baths, shower-baths, sinks, and washbasins, primarily made of plastics. The key classification criteria revolve around the material of manufacture and the product's function. While plastics are the most common material for this code, the Explanatory Notes to the Harmonized System (WCO) clarify that these items are designed for sanitary purposes. Items made from other materials, such as ceramic or metal, would fall under different HS headings (e.g., 6910 for ceramic or 7324 for metal).
Which trade agreements commonly offer preferential duty rates for HS code 392210?
Several trade agreements can provide preferential duty rates for goods classified under HS code 392210. For imports into the United States, agreements like the U.S.-Australia Free Trade Agreement (AU), U.S.-Korea Free Trade Agreement (KR), and U.S.-Singapore Free Trade Agreement (SG) often grant duty-free entry. For imports into the European Union, the EU's Common Customs Tariff (TARIC) lists preferential rates for various partner countries. Importers should verify the specific origin of their goods and consult the relevant trade agreement annexes or the official tariff database (e.g., USITC HTSUS, EU TARIC) to confirm eligibility and required documentation for preferential treatment.
What documentation is typically required for importing goods under HS code 392210?
Standard documentation for importing goods under HS code 392210 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a Free Trade Agreement (FTA), a Certificate of Origin or a declaration of origin, compliant with the specific FTA's requirements, is crucial. Depending on the importing country and the specific product, additional certifications related to safety standards or material composition might be necessary. Always check the importing country's customs regulations and consult with a customs broker for specific requirements.