塑料马桶
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3922200000 | 23.8% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
| 3922900000 | 41.3% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3922100000 | 23.8% | CN | US | Official Doc |
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AI Analysis
🚽 Plastic Toilet Button & Components
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Analysis | Pro-Level Import Strategy
📌 One-Stop Reference for Plastic Toilet Parts – Accurate HS Code, Tax Breakdown & Compliance Tips
📦 1. Product Overview & Classification Logic
Plastic Toilet Button — a small but critical component of modern flush systems — is not just a "plastic piece." Its classification depends on form, function, and integration within the toilet system.
⚠️ Key Insight:
- If it's a standalone button (e.g., for flush valve actuation), it may be classified as a plastic fitting or accessory.
- If it's part of a flush mechanism or integrated into a tank/seat, it falls under sanitary ware components.
- Misclassification can lead to 45%+ tariffs, penalties, or delays.
🧩 2. HS Code Breakdown (2026 Official Tariff Table)
| HS Code | Product Description | Tax Rate | Key Classification Reason |
|---|---|---|---|
3922.20.00.00 |
Plastic toilet button; part of washroom fixtures (seat & lid) | 23.8% | Classified under sanitary ware (toilet seat/lid) due to functional integration |
3926.90.25.00 |
Other plastic articles; non-specified plastic parts | 24.0% | General plastic product — no specific sanitary use |
3922.90.00.00 |
Plastic toilet parts; accessories or components of sanitary ware | 41.3% | High-risk category — includes tank components, flush mechanisms, integrated buttons |
3926.30.50.00 |
Plastic connectors or fittings; plumbing accessories | 22.8% | Treated as connection/fitting — not part of toilet body |
3922.10.00.00 |
Plastic toilet tank; part of washbasin/sink-like fixtures | 23.8% | Even if used in toilets, classified as "tank" under washbasin category |
🔍 Critical Note:
- The same physical button can be taxed from 22.8% to 41.3%, depending on how it's declared.
- Integration with the tank or flush system triggers higher tariffs under3922.90.00.00.
💰 3. Detailed Tariff Breakdown (U.S. 2026 Tariff Regime)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 3922.20.00.00 — Toilet Button as Seat/Lid Component
| Item | Detail |
|---|---|
| Base Duty | 6.3% (ad valorem) |
| Additional Duty (Section 301) | +7.5% |
| Section 122 Duty (China-specific) | +10% |
| Total Effective Rate | 23.8% |
| Tax Calculation | CIF Value × 23.8% |
| De Minimis Threshold | ❌ Not eligible (denied under U.S. de minimis rules) |
| Legal Basis Path | USITC:3922.20.00.00 → Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Why This Applies:
- The button is functionally integrated into the toilet seat or lid assembly (e.g., for bidet flush control).
- Treated as part of the sanitary fixture, not a standalone plastic part.
🎯 2. 3926.90.25.00 — General Plastic Article (Non-Specific)
| Item | Detail |
|---|---|
| Base Duty | 6.5% |
| Additional Duty (Section 301) | +7.5% |
| Section 122 Duty | +10% |
| Total Effective Rate | 24.0% |
| Tax Calculation | CIF × 24.0% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | USITC:3926.90.25.00 → Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Why This Applies:
- The button is not functionally linked to a toilet seat or tank.
- Sold as a standalone spare part or generic plastic component.
🎯 3. 3922.90.00.00 — Toilet Component / Accessory (High-Risk)
| Item | Detail |
|---|---|
| Base Duty | 6.3% |
| Additional Duty (Section 301) | +25.0% |
| Section 122 Duty | +10% |
| Total Effective Rate | 41.3% |
| Tax Calculation | CIF × 41.3% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | USITC:3922.90.00.00 → Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Why This Applies:
- The button is part of a flush tank, water-saving system, or integrated flush mechanism.
- Most dangerous category — high Section 301 rate (25%) applies due to "sanitary ware" classification.
- Even if small, if used in tank assembly, it triggers this code.
🎯 4. 3926.30.50.00 — Plastic Connectors / Fittings
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Additional Duty (Section 301) | +7.5% |
| Section 122 Duty | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF × 22.8% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | USITC:3926.30.50.00 → Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Why This Applies:
- The button is used as a connector or mechanical fitting (e.g., linking to flush rod or valve).
- Not part of the toilet body, but a plumbing accessory.
🎯 5. 3922.10.00.00 — Plastic Toilet Tank (Even if used in toilets)
| Item | Detail |
|---|---|
| Base Duty | 6.3% |
| Additional Duty (Section 301) | +7.5% |
| Section 122 Duty | +10% |
| Total Effective Rate | 23.8% |
| Tax Calculation | CIF × 23.8% |
| De Minimis | ❌ Not eligible |
| Legal Basis Path | USITC:3922.10.00.00 → Section 301:9903.88.01 → Section 122:9903.01.25 |
📌 Why This Applies:
- The tank is classified as a "washbasin or sink-like fixture", even if used in toilets.
- This is a technical classification quirk — not based on end-use, but on shape and design.
🛠️ 4. Customs Clearance Best Practices (Pro Tips)
✅ 1. Required Documentation (Must-Have)
| Document | Why It Matters |
|---|---|
| ✅ Product Manual / Technical Specs | Proves function: e.g., “used in flush tank” vs. “standalone button” |
| ✅ Assembly Diagrams / 3D Models | Shows integration level with tank/seat |
| ✅ Product Photos (with labels) | Clear view of where it's installed |
| ✅ Commercial Invoice | Must state exact function: e.g., “Flush Button for Toilet Tank” |
| ✅ Certificate of Origin (CO) | Critical for Section 122 exemption if from non-China origin |
| ✅ Test Reports (RoHS, UL, etc.) | Helps avoid suspicion of non-compliant materials |
✅ 2.申报技巧(Key Rules of Thumb)
🔥 “Function Defines Tax – Not Size!”
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Button mounted in tank | 3922.90.00.00 |
3926.30.50.00 |
+18.5% tax |
| Button on seat/lid | 3922.20.00.00 |
3926.90.25.00 |
+1.2% tax |
| Button as spare part | 3926.90.25.00 |
3922.90.00.00 |
+17.3% tax |
| Button used in flush rod linkage | 3926.30.50.00 |
3922.20.00.00 |
+1.0% tax |
✅ Pro Tip:
Use precise product names in invoices:
- ✅ “Plastic Flush Button, Integrated into Toilet Tank Assembly” →3922.90.00.00
- ✅ “Plastic Button for Toilet Seat Lid, Non-Integrated” →3922.20.00.00
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Button sold with tank | Declare as tank component → 3922.90.00.00 |
| Button sold separately | Declare as plastic accessory → 3926.90.25.00 |
| Button used in bidet flush | Still 3922.90.00.00 if integrated |
| From Vietnam/Mexico | Apply for Section 122 exemption → 0% additional duty |
| High-value shipment | Request Advance Ruling (Pre-Clearance) to lock in HS Code |
🌍 5. Global Market Comparison (2026)
| Country | Recommended HS Code | Duty | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3922.90.00.00 (if integrated) |
41.3% | FCC, RoHS | Highest risk |
| 🇨🇳 China | 3922.90.00.00 |
5% | CCC | No extra duties |
| 🇪🇺 EU | 3922.90.00.00 |
0% (if CE) | CE, RoHS | No Section 301/122 |
| 🇦🇺 Australia | 3926.30.50.00 |
5% | RCM | No extra tariffs |
| 🇯🇵 Japan | 3926.30.50.00 |
0% | PSE | No extra duties |
📌 Insight:
- The U.S. is the only market with 41.3% tariffs on integrated toilet parts.
- China, EU, Japan, Australia are much more favorable.
🚨 6. Common Mistakes & Costly Errors
❌ Mistake 1: Declaring an integrated tank button as 3926.90.25.00
👉 Result: Tax jumps from 24% → 41.3% → +17.3% extra cost
❌ Mistake 2: Using “Plastic Button” as product name without context
👉 Result: Customs assumes generic plastic → higher risk of audit
❌ Mistake 3: Not providing integration proof (photos, diagrams)
👉 Result: Customs may reclassify → delay, penalty, or return
❌ Mistake 4: Shipping from China without CO or pre-ruling
👉 Result: 45%+ tax risk, no de minimis protection
✅ Correct Approach:
“Plastic Flush Button, Integrated into Toilet Tank, Model XYZ, Used in Dual-Flush Systems, CE & RoHS Certified”
🎯 7. Final Verdict: Precision Wins
🎯 Remember the Golden Rule:
🔹 “Function > Form. Integration > Isolation. Declaration > Guesswork.”
🔹 “One wrong HS Code = 41.3% tax instead of 22.8% — that’s $4,000 extra on a $100k shipment!”
📌 Action Steps: Protect Your Profit
📞 Contact a U.S. Customs Broker + Submit product photos + Request HS Code Pre-Ruling
🚀 Switch origin to Vietnam/Mexico to avoid Section 122 10% duty
📊 Use a tariff calculator with real-time 301/122 rules
📣 Your next shipment is not just a product — it’s a tax strategy.
✨ Accurate classification = Lower cost, Faster clearance, Zero penalties.
💼 Pro Tip:
If your plastic toilet button is used in a flush tank, do not under-declare.
The risk of 41.3% tariff is real.
Pre-approval is cheaper than a fine.
✅ Final Note:
The difference between 22.8% and 41.3% is not a rounding error — it’s a business decision.
Choose wisely. Declare precisely. Win the trade game.
✨ Smart Importing Starts with Smart Classification!
🚀 Your product. Your profit. Your control.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.