HS 392290 Other
Quick Answer: Other sanitary ware of plastics imported under HS 392290 enters the UK at 6.00%, the EU at 6.50%, and the US at 6.3% ad valorem, though the US offers duty-free entry for goods from numerous preferential trade partners. This residual classification applies to plastic sanitary ware not specifically listed elsewhere in Chapter 39, such as certain types of plastic bathtubs, wash-basins, seats and covers for sanitary purposes, and similar articles. Importers should verify specific product eligibility and any applicable preferential rates, as CustomTariffs data indicates significant variations in US duty treatment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922900000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922900000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3922900000 | 6.3% | Free (18 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 3922.90?
Imports of Other 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 392290 cover?
This subheading covers "other" sanitary ware and articles of plastics, not specifically enumerated under HS 3922.10 (baths), 3922.20 (seats and covers), or 3922.90.10 (bidets). According to the WCO Harmonized System Explanatory Notes and definitions found in the USITC Harmonized Tariff Schedule (HTS) and EU TARIC, this category typically includes items like plastic basins, sinks, and washbasins not falling into more specific classifications, provided they are primarily made of plastics and intended for sanitary purposes.
What falls outside HS 392290?
The following products are excluded from HS 392290: ceramic sanitary ware (Chapter 69), metal sanitary ware (Chapters 73, 74, 76), and articles of glass (Chapter 70). Specifically, plastic sinks and basins intended for industrial or laboratory use, or those that are components of larger machinery, may be classified elsewhere. For instance, a plastic sink integrated into a laboratory bench would likely be classified with the bench, not as sanitary ware.
What are common classification mistakes for HS 392290?
A common error is misclassifying plastic sanitary ware based on its intended use rather than its material composition and primary function. For example, a plastic washbasin intended for domestic use should be classified under 3922.90, but if it's a component of a specialized medical device, it might fall under a different chapter. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 392290?
The correct procedure for classifying products under HS 392290 involves a thorough examination of the product's material composition, its intended use, and its specific form. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or EU TARIC, and review the Explanatory Notes from the WCO. Comparing the product's characteristics against the descriptions of all subheadings within Heading 3922 is essential to ensure accurate classification.
How is the duty calculated for products under HS 392290?
A plastic washbasin weighing 2.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $3.50. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared customs value ($50.00 × 0.07 = $3.50). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3922.90.90, which covers other plastic sanitary ware.
Which trade agreements reduce duties for HS 392290?
Several free trade agreements may reduce the applicable duty rate for HS 392290, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for goods from member countries like Vietnam. Documentation required typically includes a self-certified origin statement for USMCA or a certificate of origin for other agreements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392290 (Other sanitary ware of plastics)?
The Most Favored Nation (MFN) duty rate for HS code 392290 can vary. For example, the USITC Harmonized Tariff Schedule may list a rate such as 6.5% ad valorem. However, preferential rates under various trade agreements can significantly reduce or eliminate these duties. For instance, under agreements with countries like Australia (AU), Canada (CA), or South Korea (KR), the duty rate might be Free. It is crucial to consult the specific tariff schedule of the importing country for the applicable rate based on the origin of the goods.
How is the import duty for HS code 392290 calculated, and can you provide an example?
Import duties for HS code 392290 are typically 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 6.5% ad valorem and the declared customs value of a shipment of plastic sanitary ware is $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.065 (Duty Rate) = $650 USD. Always ensure your customs value is accurate and includes all assessable costs as per customs regulations.
What specific criteria distinguish items classified under HS 392290 ('Other') from other subheadings within 3922?
HS code 392290 is a residual category for sanitary ware of plastics (such as baths, shower baths, sinks, wash-basins, bidets, water closet pans, flushing cisterns, etc.) that are not specifically covered by other subheadings within heading 3922. If a plastic sanitary item does not fit the description of a bathtub, shower bath, or sink/wash-basin (typically covered by 3922.10 or 3922.20), it would likely fall under the 'Other' category. Classification depends on the precise nature and function of the article.
Which common trade agreements offer preferential duty rates for HS code 392290, and what documentation is needed?
Several trade agreements can provide preferential duty rates, potentially reducing duties to Free for HS code 392290. Examples include agreements with countries such as Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), among others listed in tariff schedules. To claim preferential treatment, importers typically need a Certificate of Origin or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated by the specific trade agreement. Always verify the exact requirements for the relevant agreement and importing country.
Are there specific documentation requirements beyond the commercial invoice and bill of lading for importing goods under HS 392290?
While a commercial invoice, bill of lading, and packing list are standard, importing plastic sanitary ware under HS code 392290 may require additional documentation depending on the importing country's regulations and the specific product. This could include a Certificate of Origin to claim preferential duty rates, product safety certifications, or declarations of conformity to ensure the goods meet local standards for materials and manufacturing. It is advisable to consult the importing country's customs authority or a customs broker for a comprehensive list.