Plastic Toilet Bracket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3925900000 | 40.3% | CN | US | Official Doc |
| 3925100000 | 41.3% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3922200000 | 23.8% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
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AI Analysis
π½ Plastic Toilet Bracket (ε‘ζ马摢ζ―ζΆ/η¨ε)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
π I. Product Definition & Classification: Do You Really Understand "Plastic Toilet Brackets"?
Plastic toilet brackets, or toilet accessories made of plastic, are critical components in bathroom sanitation systems. In international trade, they are often categorized based on their specific function, structural integration, and material composition. The classification varies significantly depending on whether the item is considered a "building component," a "seat lid assembly," or a general "plastic artifact."
β οΈ Key Classification Distinction:
- If the bracket is a structural building component (e.g., part of the toilet installation framework) β Chapter 3925
- If the bracket is integral to the seat/lid assembly β Chapter 3922
- If the bracket is a general plastic accessory (not specifically a seat/cover) β Chapter 3924 or 3926
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (ChinaβUS) | Tax Composition |
|---|---|---|---|---|
3925.90.00.00 |
Plastic Brackets: Other building fixtures and articles | Building construction components; structural supports for toilets | 40.3% | Base: 5.3%, 301 Tariff: 25.0%, Section 122: 10% |
3925.10.00.00 |
Plastic Brackets: Other | Miscellaneous plastic building parts/components | 41.3% | Base: 6.3%, 301 Tariff: 25.0%, Section 122: 10% |
3924.90.56.50 |
Plastic Toilet Articles: Other (Sanitary/Cesspool) | General plastic toilet accessories (non-seat/lid) | 20.9% | Base: 3.4%, 301 Tariff: 7.5%, Section 122: 10% |
3922.20.00.00 |
Plastic Toilet Articles: Seats and Covers | Brackets explicitly part of or sold with seat/cover assemblies | 23.8% | Base: 6.3%, 301 Tariff: 7.5%, Section 122: 10% |
3926.90.25.00 |
Plastic Articles: Other | Broad category for plastic items not elsewhere specified | 24.0% | Base: 6.5%, 301 Tariff: 7.5%, Section 122: 10% |
π Critical Reminder:
- Building vs. Sanitary: If the bracket is installed during construction (e.g., hidden supports), it may fall under 3925. If it is a retail consumer good sold with the toilet, it likely falls under 3924 or 3922.
- Section 122 Tariff: All listed HS codes above include a 10% Section 122 tariff (often applied to specific Chinese imports depending on current enforcement).
- 301 Tariff Variation: "Building" items (3925) attract a higher 301 tariff (25%) compared to "Sanitary" items (3924/3922) which attract 7.5%. This is a huge cost driver!
π° III. 2026 Latest Tariff Rate Details (Including Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current 2025-2026 Tariff Structure
π― 1. 3925.90.00.00 & 3925.10.00.00 ββ Plastic Brackets (Building Fixtures)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% - 6.3% (Ad Valorem) |
| USITC 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 40.3% - 41.3% |
| Tax Calculation | CIF Value Γ Total Rate |
| De Minimis Exemption | β Not Applicable (Deny De Minimis for this category) |
| Legal Basis Path | USITC:3925.x0.00.00 β 301 Footnote: 9903.88.01 β Section 122 |
π Explanation:
- These codes are classified under "Plastic Articles for Use in Buildings."
- The 25% 301 Tariff is the standard rate for most Chinese-made building/plastic components under Section 301.
- Cost Impact: High. A $10,000 shipment could incur ~$4,000 in duties.
- Risk: Misclassifying a "seat bracket" as a "building bracket" to avoid lower base rates can lead to penalties if the item is clearly a consumer good.
π― 2. 3924.90.56.50 ββ Plastic Toilet Articles (General Sanitary)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (Ad Valorem) |
| USITC 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Applicable (Deny De Minimis) |
| Legal Basis Path | USITC:3924.90.56.50 β 301 Footnote: 9903.30.00 (or similar low-tier 301 list) β Section 122 |
π Explanation:
- This is the most cost-effective classification for general plastic toilet accessories (e.g., brush holders, toilet paper holders, non-integrated brackets).
- The 301 Tariff is only 7.5%, significantly lower than the 25% for building fixtures.
- Key Condition: The item must NOT be clearly identified as a "toilet seat cover" or "structural building component."
π― 3. 3922.20.00.00 ββ Plastic Toilet Articles (Seats and Covers)
| Item | Content |
|---|---|
| Base Duty Rate | 6.3% (Ad Valorem) |
| USITC 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 23.8% |
| Tax Calculation | CIF Value Γ 23.8% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | USITC:3922.20.00.00 β 301 Footnote: 9903.30.00 β Section 122 |
π Explanation:
- Use this code if the bracket is sold as a kit with the toilet seat or lid.
- Even if the bracket itself is plastic, if it's part of the "seat/cover" assembly, it follows the 3922 hierarchy.
- Note: The base rate (6.3%) is higher than3924, but the 301 rate remains low at 7.5%.
π― 4. 3926.90.25.00 ββ Plastic Articles (Other)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (Ad Valorem) |
| USITC 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Effective Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | USITC:3926.90.25.00 β 301 Footnote: 9903.30.00 β Section 122 |
π Explanation:
- This is a "catch-all" for plastic articles not specified elsewhere.
- Use only if the item doesn't fit neatly into "building" (3925) or "sanitary" (3924/3922).
- Risk: High scrutiny from customs as it's a generic code. Ensure product description is very specific.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Document Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| β Product Spec Sheet | βοΈ | Dimensions, material (PP/ABS/PE), load capacity, installation method. |
| β Product Photos | βοΈ | Clear images showing the bracket in isolation vs. installed. |
| β Commercial Invoice | βοΈ | Must specify "Plastic Toilet Bracket" or "Toilet Accessory" clearly. Avoid vague terms like "Plastic Part." |
| β Bill of Lading | βοΈ | Ensure packaging details match the invoice. |
| β Material Certificate | βοΈ | Proving plastic type (e.g., PP, ABS) if challenged under 3926. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Sanitary First, Building Last, Seat Kit Specific!"
| Scenario | Correct HS Code | Incorrect Code | Consequence |
|---|---|---|---|
| Sold as a kit with toilet seat | 3922.20.00.00 |
3924.90.56.50 |
β Misclassification Penalty |
| General accessory (e.g., holder) | 3924.90.56.50 |
3925.90.00.00 |
β Saves ~19.4% in tax |
| Structural building support | 3925.90.00.00 |
3924.90.56.50 |
β Risk of Rejection/Higher Duty |
| Unspecified plastic part | 3926.90.25.00 |
3925.90.00.00 |
β οΈ High Audit Risk |
π Critical Insight:
- Avoid3925codes unless the bracket is truly part of the building's fixed installation (e.g., embedded in concrete). Retail toilet brackets are usually consumer goods β Use3924or3922.
- The 19.4% tax difference between3925(40.3%) and3924(20.9%) is significant. Proper classification can save thousands.
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Custom Brackets | Provide design drawings showing they are not standard building fixtures. Label as "Toilet Accessories." |
| Bracket + Seat Sold Together | Declare as 3922.20.00.00. Do not split. |
| Metal Brackets with Plastic Coating | May fall under Chapter 73 (Iron/Steel) or Chapter 39. Check primary material. If metal is structural, plastic is secondary β Not Plastic HS Code! |
| Pre-assembled Toilet Unit | If the bracket is attached to a ceramic toilet, declare the toilet (usually 6910.10.00.00), not the bracket. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Total Tax (China) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3924.90.56.50 |
20.9% | None | Highest duty among major markets due to 301/122. |
| π¨π³ China | 3924.90.56.50 |
~6-8% | CCC (if applicable) | Low import duty. |
| πͺπΊ EU | 3924.90.56.50 |
~0-3% | CE | Low tariffs, but strict REACH/RoHS compliance. |
| π¦πΊ Australia | 3924.90.56.50 |
~5% | SAA | Moderate duties. |
| π―π΅ Japan | 3924.90.56.50 |
~0-5% | PSE (if electrical) | Generally low duties for plastic household items. |
π Conclusion:
- The USA is the most expensive market for plastic toilet brackets due to Section 301 (7.5%-25%) and Section 122 (10%) tariffs.
- Strategy: Optimize for3924or3922to minimize the 301 surcharge (7.5% vs 25%).
- Avoid3925unless legally required, as it triggers the 25% 301 tariff.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Classifying a retail plastic toilet holder as a 3925 building bracket.
π Consequence: Pay 40.3% tax instead of 20.9%. Overpay ~19.4%!
β Mistake 2: Using 3926 for a clearly defined toilet accessory.
π Consequence: Customs may reject the generic code and assign a higher duty or demand detailed product breakdown.
β Mistake 3: Splitting a seat + bracket set into separate line items to lower perceived value.
π Consequence: Customs may view it as evasion, leading to penalties or seizure. Declare as a kit under 3922.20.00.00.
β Mistake 4: Ignoring Section 122 tariffs.
π Consequence: All listed codes above include a 10% Section 122 tariff. Failing to budget for this leads to unexpected costs at border.
β Correct Approach:
"Plastic Toilet Seat Bracket Kit, Model XYZ, Made of ABS Plastic, For Residential Use"
HS Code:3924.90.56.50(if standalone) or3922.20.00.00(if with seat)
π― VII. Conclusion: Professional Classification Saves Money!
π― Remember the Mantra:
πΉ "Retail Bracket = 3924 (20.9%)
πΉ "Seat Kit = 3922 (23.8%)
πΉ "Building Structure = 3925 (40.3%)
πΉ "Avoid 3925 for Retail Goods!"
πΉ "Section 122 adds 10% to ALL!"**
π Pro Tip:
- If your product is exporting to the US, consider supply chain diversification (e.g., Vietnam, Thailand) to avoid Section 301 tariffs (though Section 122 may still apply).
- Apply for a Binding Ruling (Pre-classification) from US CBP before shipping to confirm the correct HS Code (3924 vs 3925). This provides legal protection.
π£ Immediate Action:
π Contact a Customs Broker + Provide Product Photos + Apply for HS Code Pre-classification
π Classify Correctly, Pay Less Duty, Clear Customs Faster!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point of Duty Saved is Pure Profit!
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.