HS 392220 Lavatory seats and covers
Quick Answer: Toilet seats and covers imported under HS 392220 enter the UK at 6.00%, the EU at 6.50%, and the US at 6.3% ad valorem under the Most Favored Nation (MFN) rate. This classification specifically covers lavatory seats and their associated covers, typically made from plastic or other materials, designed to fit standard toilets. Importers should be aware that the US offers duty-free entry for this product from numerous Free Trade Agreement (FTA) partner countries, a significant trade consideration. CustomTariffs aggregates this information to assist with accurate declarations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922200000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922200000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922200000 | 6.3% | Free (18 programs) | ["No."] |
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 3922.20?
Imports of Lavatory seats and covers 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 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 392220 cover?
This subheading covers lavatory seats and covers, specifically those designed for toilets and bidets, manufactured from plastics. According to the World Customs Organization's Harmonized System Nomenclature, this category includes the complete seat and lid assembly. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these items are exclusively made of plastics, distinguishing them from metal or ceramic counterparts. For example, a standard plastic toilet seat with a lid falls under this classification.
What falls outside HS 392220?
The following products are excluded from HS 392220: toilet seats and covers made from materials other than plastics, such as wood, metal, or ceramics. Additionally, complete toilet bowls or cisterns, even if they incorporate plastic components, are classified under different headings. Accessories like toilet paper holders or bidet sprayers, unless integrated into the seat itself, are also excluded. For instance, a wooden toilet seat would be classified elsewhere, typically under Chapter 44.
What are common classification mistakes for HS 392220?
A common error is misclassifying toilet seats and covers that incorporate significant non-plastic components or are made entirely of other materials. For example, a seat with a metal hinge might be incorrectly classified if the plastic component is not the predominant material by weight or value, or if the hinge itself is considered a separate functional element. Adherence to General Rule of Interpretation (GRI) 3(b) for composite goods is crucial, ensuring the classification reflects the essential character of the item.
How should importers classify products under HS 392220?
The correct procedure for classifying lavatory seats and covers under HS 392220 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must verify that the item is indeed a lavatory seat or cover and that it is predominantly made of plastics. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and reviewing explanatory notes from the WCO are essential steps to ensure accurate classification.
How is the duty calculated for products under HS 392220?
A plastic toilet seat weighing 1.5 kg and declared at a customs value of $30 USD would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3922.20.0000. The calculation is: 5% of $30 USD = $1.50. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 392220?
Several free trade agreements may reduce the applicable duty rate for HS 392220, including the United States-Mexico-Canada Agreement (USMCA), which can result in a rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. Documentation typically required includes a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the importing country's requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the import duty rates for HS code 392220 (lavatory seats and covers)?
The Most Favored Nation (MFN) duty rate for HS code 392220 is typically 6.50% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, imports from countries like Australia (AU), Canada (CA), Mexico (MX), and South Korea (KR) may benefit from reduced or free entry. It is crucial to consult the specific tariff schedule of the importing country and the relevant trade agreement to determine the exact applicable duty rate. For instance, under the USMCA, goods originating from Canada or Mexico may be eligible for 0% duty.
How is the import duty for lavatory seats and covers (HS 392220) calculated?
The duty for HS code 392220 is generally calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.50% and you import lavatory seats and covers valued at $10,000 USD, the calculated duty would be $10,000 USD * 0.065 = $650 USD. Always ensure your customs valuation is accurate and supported by proper documentation.
What are the key classification criteria for goods under HS code 392220?
HS code 392220 specifically covers 'Lavatory seats and covers' made of plastics. The primary classification criterion is the material of manufacture (plastics) and the intended use (as a seat or cover for a lavatory or toilet). Items that are not primarily made of plastic, or are designed for other purposes, would not be classified under this code. For example, wooden lavatory seats would fall under a different HS code.
What documentation is typically required for importing lavatory seats and covers under HS code 392220?
Standard documentation for importing goods under HS code 392220 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill for transportation. If preferential duty rates are claimed, a Certificate of Origin demonstrating that the goods meet the rules of origin for the specific trade agreement is essential. Importers should also be prepared to provide product specifications or technical data if requested by customs authorities to verify classification.
Which common trade agreements might offer preferential duty rates for HS code 392220?
Several trade agreements can impact the duty rates for HS code 392220. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) often provides duty-free entry for originating goods. Other agreements, such as those with Australia (AU), South Korea (KR), and various other countries listed with preferential rates (e.g., CL, CO, IL, JO, MA, OM, PA, PE, SG), may also offer reduced or zero duties. The European Union's TARIC system and the UK's Trade Tariff provide detailed information on preferential rates for member countries and countries with specific trade arrangements.