Plastic Bidet Rim
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3922900000 | 41.3% | CN | US | 官方文档 |
| 3922100000 | 23.8% | CN | US | 官方文档 |
| 6910900000 | 23.2% | CN | US | 官方文档 |
| 6910100050 | 15.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚽 Plastic Bidet Rim: HS Code Classification & Duty Breakdown (2026 Guide)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Bidet Rim"?
A Plastic Bidet Rim is a sanitary ware component made primarily of plastics, designed to be mounted around the rim of a toilet bowl or bidet seat. In international trade, it is categorized based on its material composition and end-use function.
Key Distinction:
- If the item is a finished sanitary fixture part made of plastics (e.g., ABS, PP, PE) intended for direct installation in bathrooms, it falls under Chapter 39 (Plastics).
- If it is a general plastic fitting not specifically described as sanitary ware, it might fall under Chapter 39, Heading 3926 (Other articles of plastics).
⚠️ Critical Classification Point:
- Finished Sanitary Parts (Plastics): Directly used in bathrooms (bidet seats/rim parts) → HS 3922.90.00.00 or 3922.10.00.00 (if classified as "Baths/Sinks" broadly, though rims are often grouped under "Other" in 3922.90).
- General Plastic Accessories: If not explicitly sanitary → HS 3926.30.50.00 (Fittings for furniture/like) or 3926.90.99.89 (Other plastic articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
3922.90.00.00 |
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Other | Plastic Bidet Rim, Toilet Seat Covers, Plastic Sanitary Accessories | Plastics (ABS, PP, etc.) |
3922.10.00.00 |
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Baths, shower baths, sinks and washbasins | Not Applicable for Rims (Rims are not baths/sinks) | Plastics |
6910.90.00.00 |
Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Other | Not Applicable (Material is Ceramic, not Plastic) | Ceramic |
6910.10.00.50 |
Ceramic sinks, washbasins, washbasin pedestals, baths, bidets, water closet bowls, flush tanks, urinals and similar sanitary fixtures: Of porcelain or china Other | Not Applicable (Material is Ceramic) | Porcelain/China |
3926.90.99.89 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | General Plastic Parts (If not classified as sanitary ware) | Plastics |
3926.30.50.00 |
Other articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other | Plastic Fittings (If considered furniture accessory) | Plastics |
🔍 Key Clarification:
- Plastic Bidet Rims are most accurately classified under3922.90.00.00because they are specifically "similar sanitary ware" made of plastics.
- Misclassification as3926.30.50.00(Furniture Fittings) may lead to lower duty, but if audited, customs may reclassify it as sanitary ware (3922) with higher duty.
- Never classify plastic rims under ceramic codes (6910).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Policy)
🎯 1. 3922.90.00.00 —— Plastic Sanitary Ware (Other)
| Item | Details |
|---|---|
| Base Tariff Rate | 6.3% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Total Tariff Rate | 31.3% |
| Tax Calculation | CIF Value × 31.3% |
| De Minimis Eligibility | ❌ No (Value typically exceeds $800 threshold for de minimis; also, Section 301 items often excluded) |
| Legal Basis | USITC:3922.90.00.00 → Section 301: Footnote 9903.88.01 |
📌 Explanation:
- The 6.3% base duty is standard for plastic sanitary ware.
- The 25% Section 301 duty applies to most plastics from China, including sanitary ware components.
- Total 31.3% is significant. Ensure your commercial invoice clearly states "Plastic Bidet Rim" to avoid misclassification penalties.
🎯 2. 3926.30.50.00 —— Plastic Fittings for Furniture (If Misclassified/Alternative)
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes (If value < $800) |
⚠️ Warning:
- Classifying a Bidet Rim as "Furniture Fitting" is risky. Customs may reject this if the item is clearly for sanitary use.
- Only use this if the product is not primarily for bathroom use (e.g., a decorative plastic trim for cabinets).
🎯 3. 3926.90.99.89 —— Other Plastic Articles (General)
| Item | Details |
|---|---|
| Base Tariff Rate | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Total Tariff Rate | 12.8% |
| Tax Calculation | CIF Value × 12.8% |
| De Minimis Eligibility | ❌ No (Section 301 item) |
📌 Note:
- This is a "catch-all" category. If3922.90.00.00is rejected due to documentation issues, this may be used, but it is not recommended for sanitary ware.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state material (e.g., "ABS Plastic"), dimensions, and intended use ("Bidet Rim"). |
| ✅ Product Photos | ✔️ | Show the item installed on a bidet/toilet to prove sanitary use. |
| ✅ Commercial Invoice | ✔️ | Description: "Plastic Bidet Rim, Model XYZ, Made in China." |
| ✅ Packing List | ✔️ | Weight and dimensions per package. |
| ✅ Certificate of Origin (CO) | ✔️ | Required to confirm Chinese origin for Section 301 duties. |
| ❌ Technical Drawings | ⚠️ Optional | Recommended if customs questions the classification. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 “Sanitary Use = 3922; Furniture Use = 3926; Don’t Mix Them!”
| Scenario | Correct HS Code | Risk if Wrong |
|---|---|---|
| Plastic Bidet Rim (Bathroom Use) | 3922.90.00.00 |
✅ Correct (31.3% Duty) |
❌ If declared as 3926.30.50.00: Penalty for misclassification + retroactive duty + interest |
||
❌ If declared as 6910.xxxx: Rejected (Wrong Material) |
||
| Plastic Cabinet Trim (Non-Sanitary) | 3926.30.50.00 |
✅ Correct (0% Duty) |
❌ If declared as 3922.90.00.00: Overpayment of duty |
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Set with Toilet Seat | If the rim is part of a bidet seat assembly, classify the entire set under 3922.90.00.00. Do not split. |
| Mixed Materials | If the rim has metal hinges or ceramic inserts, still classify under 3922.90.00.00 if plastics are the essential character. |
| OEM Custom Parts | Provide the end-user’s specification sheet to prove it is a sanitary part, not a general plastic fitting. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| 🇺🇸 United States | 3922.90.00.00 |
31.3% | Includes 25% Section 301 duty. High cost. |
| 🇨🇳 China | 3922.90.00.00 |
6.3% | Base rate only. No additional duties. |
| 🇪🇺 European Union | 3922.90.00.00 |
3.7% | Low base duty. No Section 301 equivalent. |
| 🇬🇧 United Kingdom | 3922.90.00.00 |
3.7% | Post-Brexit tariff alignment with EU. |
| 🇦🇺 Australia | 3922.90.00.00 |
5.0% | Moderate duty. No additional tariffs. |
📌 Conclusion:
- USA is the most expensive market due to Section 301 duties.
- Consider supply chain diversification (e.g., manufacturing in Vietnam or Thailand) if targeting the US to avoid the 25% tariff.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring "Plastic Bidet Rim" as "Plastic Part for Furniture" (3926.30.50.00)
👉 Consequence: Customs may flag it for misclassification, leading to audits, fines, and payment of the 31.3% duty + penalties.
❌ Mistake 2: Ignoring the "Sanitary Use" description in the Invoice
👉 Consequence: Ambiguity leads to delayed clearance or forced reclassification by CBP.
❌ Mistake 3: Using Ceramic HS Codes (6910) for Plastic Items
👉 Consequence: Rejection of entry. Material mismatch is an immediate red flag.
✅ Correct Practice:
Always use the description: "Plastic Bidet Rim, Sanitary Ware Component, Made of ABS Plastic" in the commercial invoice and packing list.
🎯 VII. Conclusion: Professional Classification, Cost Control, Risk Mitigation
🎯 Remember the Mnemonic:
🔹 "Plastic Sanitary = 3922 (31.3% in US); Furniture Fitting = 3926 (0% in US); Choose Wisely!"
🔹 "Clear Description Saves Money; Misclassification Costs Time and Dollars!"
📌 Pro Tip:
If you are shipping to the USA, consider applying for a Binding Tariff Ruling (BTR) from CBP to confirm the classification of
3922.90.00.00for your specific product design. This provides legal certainty and protects against future audits.
📣 Immediate Action:
📞 Contact Your Customs Broker: Provide product photos and specifications.
🚀 Optimize Supply Chain: Evaluate sourcing from non-China countries to mitigate 25% Section 301 duties.
✅ Ensure Accurate Documentation: Avoid vague terms like "Plastic Part." Use "Sanitary Ware Component."
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent of Duty Saved is Pure Profit!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。