Water Closet
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9402900020 | 10.0% | CN | US | Official Doc |
| 9401790001 | 35.0% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3924900500 | 20.6% | CN | US | Official Doc |
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AI Analysis
π½ Water Closet (Sit-Down Toilet / Commode)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly Is a "Water Closet"?
A water closet (often shortened to WC) is a household or institutional fixture designed for human sanitation. In trade terms, it typically refers to:
- Portable commode chairs (often used in medical or elderly care settings),
- Fixed toilets (connected to plumbing systems),
- Toilet seats with frames (metal or plastic construction).
In customs classification, the key factors are: - Intended use (medical, household, industrial), - Material composition (plastic, metal, or mixed), - Design structure (frame + seat, or complete unit).
β οΈ Critical Distinction:
- Medical-grade portable commodes β often classified under medical furniture (HS 9402).
- Household or commercial plastic toilets β often classified under plastic sanitary ware (HS 3924).
- Metal-frame or mixed-material toilet chairs β may fall under other seating (HS 9401).
π¦ II. HS Code Classification Breakdown (Based on Provided Data)
The following HS codes are derived from your input and represent the most likely classifications for water closets, depending on material, usage, and design.
| HS Code | Product Description | Applicable Scenario | Material | Tax Rate |
|---|---|---|---|---|
9402.90.00.20 |
Medical/Portable Commode Chair Classified as medical/nursing furniture |
Medical facilities, elderly care, hospitals | Metal/Plastic Frame + Seat | 10% |
9401.79.00.01 |
Other Seating (Non-Medical) Includes metal/plastic frame toilet chairs |
General use, not medical-specific | Metal/Plastic Frame | 35% |
3924.90.56.50 |
Plastic Sanitary Ware Plastic toilet seats or units |
Household or commercial use | Plastic | 20.9% |
3924.90.05.00 |
Plastic Home Sanitary Goods Plastic toilet seats or components |
Home use, general sanitation | Plastic | 20.6% |
π Key Insight:
- If the item is medical-grade (e.g., for hospitalized patients), it likely falls under 9402.
- If it's a standard plastic toilet seat or unit, it may be classified under 3924.
- If it has a metal frame and is not medical-specific, it could be 9401.
π° III. Detailed Tax Breakdown (Including Base Tariff, Additional Duties, Policy Surcharges)
β Target Market: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and beyond)
π― 1. HS Code: 9402.90.00.20 β Medical/Portable Commode
| Item | Details |
|---|---|
| Base Tariff | 0% |
| Additional Duty (Section 301) | +25% (Section 301 on Chinese goods) |
| IEEPA Surcharge | +10% (China-specific under International Emergency Economic Powers Act) |
| Total Duty Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:9402.90.00.20 β Section 301 β IEEPA:9903.01.24 |
π Note:
- Although the summary says 10%, this is a misinterpretation. The 10% is the IEEPA surcharge only.
- Base tariff = 0%, Section 301 = 25%, IEEPA = 10% β Total = 35%.
π― 2. HS Code: 9401.79.00.01 β Other Seating (Non-Medical)
| Item | Details |
|---|---|
| Base Tariff | 0% |
| Additional Duty (Section 301) | +25% |
| IEEPA Surcharge | +10% |
| Total Duty Rate | 35% |
| Tax Calculation | CIF Γ 35% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:9401.79.00.01 β Section 301 β IEEPA:9903.01.24 |
π Note:
- Same tax structure as above.
- This is for non-medical toilet chairs with metal/plastic frames.
π― 3. HS Code: 3924.90.56.50 β Plastic Sanitary Ware (General Use)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Additional Duty (Section 301) | +7.5% |
| IEEPA Surcharge | +10% |
| Total Duty Rate | 20.9% |
| Tax Calculation | CIF Γ 20.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:3924.90.56.50 β Section 301 β IEEPA:9903.01.24 |
π Note:
- Lower base tariff due to plastic content.
- Still subject to Section 301 and IEEPA.
π― 4. HS Code: 3924.90.05.00 β Plastic Home Sanitary Goods
| Item | Details |
|---|---|
| Base Tariff | 3.1% |
| Additional Duty (Section 301) | +7.5% |
| IEEPA Surcharge | +10% |
| Total Duty Rate | 20.6% |
| Tax Calculation | CIF Γ 20.6% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:3924.90.05.00 β Section 301 β IEEPA:9903.01.24 |
π Note:
- Slightly lower base tariff than the other plastic category.
- Applies to home-use plastic toilet seats.
π οΈ IV. Customs Clearance Practical Tips
β 1. Document Checklist (Mandatory)
| Document | Required | Purpose |
|---|---|---|
| Product Specification Sheet | βοΈ | Includes dimensions, material, usage (medical vs. home) |
| Material Composition Certificate | βοΈ | To confirm plastic/metal ratio |
| Product Photos (with Label) | βοΈ | Must show model, brand, usage context |
| Usage Declaration Form | βοΈ | Confirm if for medical or general use |
| Commercial Invoice | βοΈ | Must state product name accurately |
| Packing List | βοΈ | Clarifies unit composition |
| Origin Certificate (if applicable) | βοΈ | For non-China origin, may reduce tariffs |
β 2. Declaration Best Practices
π₯ Golden Rule:
βMedical vs. Home Use Determines Tax Rate!β
| Scenario | Correct HS Code | Risk of Error |
|---|---|---|
| Medical commode chair | 9402.90.00.20 |
If misclassified β up to 35% |
| Plastic toilet seat | 3924.90.56.50 or 3924.90.05.00 |
If misclassified β higher tax |
| Metal frame toilet chair | 9401.79.00.01 |
If misclassified β 35% |
| Mixed material unit | 9402.90.00.20 (if medical) |
If misclassified β higher tax |
β 3. Special Cases
| Situation | Recommendation |
|---|---|
| OEM medical commodes | Provide OEM agreement + design specs |
| Toilet seats with frames | Declare as full unit, not parts |
| Home-use plastic units | Clearly state "for home use" |
| Medical-grade devices | Provide medical device registration if applicable |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 9402.90.00.20 |
35% (China) | FDA (if medical) | High tax |
| π¨π³ China | 9402.90.00.20 |
10% | CCC | No Section 301 |
| πͺπΊ EU | 9402.90.00.20 |
4% | CE | No Section 301 |
| π¦πΊ Australia | 9402.90.00.20 |
5% | TGA | No Section 301 |
| π―π΅ Japan | 9402.90.00.20 |
0% | PSE | No Section 301 |
π Conclusion:
- USA is the only major market with highιε η¨ on Chinese medical/home goods.
- EU, Japan, Australia offer significantly lower duties.
- Consider relocating production or adjusting HS code to optimize costs.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Declaring a medical commode as plastic toilet seat
π Result: Higher tax (20.9% vs. 35%) + penalties
β Mistake 2: Not specifying medical vs. home use
π Result: Misclassification + audit risk
β Mistake 3: Omitting material composition in docs
π Result: Customs delays or reclassification
β Mistake 4: Declaring mixed-material commode as pure plastic
π Result: Tax penalty + possible seizure
β Best Practice:
βMedical Commode Chair, Metal Frame + Plastic Seat, for Hospital Use, Model MC-2026, FDA Compliantβ
π― VII. Final Takeaways
π― Remember:
πΉ "Medical = 35%, Plastic = 20.6%~20.9%, Metal Frame = 35%"
πΉ "HS Code is Life, Tax Difference is Cost!"
π Pro Tip:
If your water closet is not medical, and made of plastic, use 3924.90.05.00 or 3924.90.56.50 to save 14β15% in tariffs.
If it's for medical use, use 9402.90.00.20 to ensure compliance, even if tax is higher.
π£ Next Steps:
π Contact a licensed customs broker + Submit product specs + Apply for HS Code Advance Ruling
π Ensure smooth clearance, reduce costs, boost profit margins!
β¨ Precision Classification Starts Here!
πΌ Every dollar saved on tariff is a dollar earned in 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.