3922 - Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics:

This HTS category, 3922, encompasses a variety of sanitary ware manufactured from plastics. It specifically includes items designed for personal hygiene and sanitation within a building, such as bathtubs, shower trays, sinks, washbasins, bidets, and toilet pans. Also included are flushing cisterns and similar components used in sanitary installations. The key unifying characteristic for this heading is the material of construction – plastics.

Distinguishing this category from its siblings at the HTS Database Root level involves recognizing the material and the intended use. For instance, while headings like 0101 (Live horses) or 6910 (Ceramic sinks and washbasins) represent entirely different product types and materials, category 3922 is specifically for *plastic* sanitary ware. It differentiates itself from categories that might cover sanitary ware made from other materials, such as ceramics (Chapter 69) or metals (Chapter 73 or 76).

Within HTS category 3922, further subdivisions clarify the specific types of plastic sanitary ware. Subheading 3922.10.00.00 groups together baths, shower baths, sinks, and washbasins, which are generally the larger fixtures. Subheading 3922.20.00.00 isolates lavatory seats and covers, often smaller accessories. Finally, the residual subheading 3922.90.00.00 serves as a catch-all for other plastic sanitary ware not specifically enumerated in the preceding subheadings, ensuring comprehensive coverage for this product group.