plastic shower basin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3922100000 | 23.8% | CN | US | 官方文档 |
| 3917400050 | 40.3% | CN | US | 官方文档 |
| 3922900000 | 41.3% | CN | US | 官方文档 |
| 3917400020 | 40.3% | CN | US | 官方文档 |
| 3926902500 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🚿 Plastic Shower Basin & Drainage Components
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition: What Exactly is a "Plastic Shower Basin"?
The term "Plastic Shower Basin" is ambiguous in international trade and can refer to two distinct types of goods, leading to vastly different tariff liabilities. The classification depends entirely on the primary function and physical structure of the item:
Type A: Complete Sanitary Ware (The Basin/Sink Itself)
Definition: A pre-formed plastic unit designed for washing hands or showering, often including a basin shape, overflow hole, or integrated drainage rim.
* Key Characteristic: It is a finished sanitary appliance or a significant component of one (like a rim/edge).
* Target HS Chapters:* 3922 (Plastic Sanitary Ware).
Type B: Plumbing Accessories (Drainage/Pipes)
Definition: Plastic components used to connect, direct, or vent water from the basin/shower. This includes pipes, fittings, drain traps, or flexible hoses.
* Key Characteristic: These are mechanical parts of the plumbing system, not the basin itself.
* Target HS Chapters:* 3917 (Plastic Pipes, Tubes, and Fittings).
⚠️ Critical Distinction Point:
- If the item is a drain cover, pipe, or connector →归类 to 3917 (Higher Risk of 301 Tariffs).
- If the item is the basin rim, edge trim, or the basin unit itself →归类 to 3922 (Potentially Lower Tax).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority)
Below is the breakdown of how "Plastic Shower Basin" components are classified based on the provided data, highlighting the critical difference between Sanitary Ware (3922) and Plumbing Fittings (3917).
| HS Code | Product Description | Application Scenario | Tariff Risk Level |
|---|---|---|---|
3922.10.00.00 |
Plastic Sanitary Ware: Washbasins & Bids (including drainage edges/rims) | Basin rims, shower edges, complete plastic sinks | 🟢 Lower (23.8%) |
3922.90.00.00 |
Other Plastic Sanitary Ware (Drainage described as functional, not structural pipe) | Plastic shower bases, drainage accessories that are part of the sanitary unit | 🟠 Medium (41.3%) |
3917.40.00.50 |
Plastic Pipes & Fittings: DWV (Drain, Waste, Vent) | Drain pipes, waste connectors, vent pipes | 🔴 High (40.3%) |
3917.40.00.20 |
Plastic Pipes & Fittings: General DWV | Standard plumbing pipes for drainage/waste | 🔴 High (40.3%) |
3926.90.25.00 |
Other Plastic Articles: Decorative Edges/Strips | Decorative trim strips, non-structural edge beads | 🟡 Medium (24.0%) |
🔍 Key Observation:
- Items classified under 3917 (Pipes/Fittings) attract a 25% Section 301 Surcharge.
- Items classified under 3922 (Sanitary Ware) or 3926 (Other Articles) attract a lower 7.5% Section 301 Surcharge.
- Misclassification Risk: Declaring a "drain pipe" as a "basin rim" to save taxes is a common red flag for Customs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 Import Seasons
🎯 1. 3922.10.00.00 —— Plastic Sanitary Ware (Washbasins/Edges)
Best Case for "Basin Edges/Trims"
| Item | Content |
|---|---|
| Base Duty | 6.3% |
| Section 301 Surcharge | +7.5% (Note: Lower rate for sanitary ware compared to pipes) |
| Section 122 Surcharge | +10% (Specific trade enforcement tariff) |
| Total Tax Rate | 23.8% |
| Calculation Basis | CIF Value × 23.8% |
| De Minimis Eligibility | ❌ No (Denied for Section 301/122 goods) |
| Legal Basis | USITC:3922.10.00.00 → Section 301 Footnote → Section 122 |
📌 Explanation:
- This is the lowest tax bracket among the options.
- Applicable if the item is primarily a sanitary basin rim, edge, or the basin unit itself.
- Strategy: If your product is a plastic trim piece that forms the "edge" of a shower, argue for 3922.10.00.00.
🎯 2. 3917.40.00.50 & 3917.40.00.20 —— Plastic Pipes & Fittings (DWV)
Worst Case for "Drainage Components"
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Surcharge | +25.0% (High penalty for plumbing pipes) |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 40.3% |
| Calculation Basis | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | USITC:3917.40.00.50 → Section 301 Footnote → Section 122 |
📌 Explanation:
- Even though the base duty is lower (5.3%), the 25% Section 301 tariff dominates the cost.
- Applicable if the item is clearly a pipe, tube, or waste connector used for drainage (DWV).
- Risk: If you ship a "drain hose" and declare it as "basin," Customs may reclassify it here, adding 16.5% more tax.
🎯 3. 3926.90.25.00 —— Other Plastic Articles (Decorative Edges)
Niche Case for Non-Structural Trim
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Section 301 Surcharge | +7.5% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 24.0% |
| Calculation Basis | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | USITC:3926.90.25.00 → Section 301 Footnote → Section 122 |
📌 Explanation:
- Applies if the "shower edge" is purely decorative and not a functional sanitary part.
- Slightly higher base duty than 3922.10, but same surcharge structure.
🎯 4. 3922.90.00.00 —— Other Plastic Sanitary Ware
General Case for Complex Drainage Units
| Item | Content |
|---|---|
| Base Duty | 6.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10.0% |
| Total Tax Rate | 41.3% |
| Calculation Basis | CIF Value × 41.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | USITC:3922.90.00.00 → Section 301 Footnote → Section 122 |
📌 Explanation:
- Used if the item is a "shower basin" but does not fit specifically into "washbasins" (3922.10).
- Note: Despite being "Sanitary Ware," it attracts the higher 25% Section 301 tariff in this specific dataset. This is a critical anomaly compared to 3922.10.
🛠️ IV. Practical Clearance Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Photos | ✔️ | Must clearly show if it's a pipe (3917) or a basin/rim (3922). |
| ✅ Technical Specs | ✔️ | Describe dimensions, material (PP, PVC, ABS), and connection type. |
| ✅ Commercial Invoice | ✔️ | Use precise terminology: "Plastic Shower Basin Rim" vs. "Plastic Drain Pipe." |
| ✅ Structure Diagram | ✔️ | Essential for proving it is NOT a simple pipe (to avoid 40.3% rate). |
| ✅ Origin Certificate | ✔️ | Confirm CN origin to apply correct Section 122/301 rates. |
✅ 2. Classification Strategy (The "Save Money" Maneuver)
🔥 Golden Rule:
"Sanitary Rims = 3922 (23.8%); Plumbing Pipes = 3917 (40.3%)"
Difference: 16.5% Tax Savings!
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Plastic Edge Strip for Shower | 3922.10.00.00 |
It is part of the sanitary ware; lower 301 surcharge. |
| Complete Plastic Sink/Basin | 3922.10.00.00 |
Primary function is washing; clearly sanitary. |
| Drain Hose/Connector | 3917.40.00.50 |
It is a pipe/fitting; cannot be disguised as a basin. |
| Decorative Plastic Trim | 3926.90.25.00 |
If it has no water-contact function, it's "other plastic article." |
| Complex Shower Base | 3922.90.00.00 |
If it's a basin but not a standard washbasin, use "Other Sanitary Ware." |
✅ 3. Critical Warnings
| Risk | Consequence | Mitigation |
|---|---|---|
| Mislabeling Pipe as Basin | Re-valuation + 16.5% back-tariff + Penalty | Provide photos showing the item is a pipe. Be honest. |
| Vague Description | Customs Detention | Use specific terms: "ABS Plastic Shower Edge" instead of just "Shower Part." |
| Ignoring Section 122 | Underpayment | All listed codes include +10% Section 122. Ensure your broker calculates total tax correctly. |
🌍 V. Market Comparison (2026 Overview)
| Market | Recommended HS | Est. Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3922.10.00.00 |
23.8% | Best Option. Avoid 3917 (40.3%). |
| 🇨🇳 China | 3922.10.00.00 |
~6.3% (Import) | No Section 301/122. |
| 🇪🇺 EU | 3922.10.00 |
4.2% | No additional punitive tariffs. |
📌 Conclusion:
- For the US Market, classification is everything.
- If your product can be argued as a Sanitary Rim/Edge (3922.10), you save 16.5% compared to classifying it as a Plumbing Pipe (3917).
- If it is clearly a pipe, accept the 40.3% rate; trying to disguise it will lead to audits.
📌 VI. Common Errors & Pitfalls (Learn from Others)
❌ Error 1: Calling a "Drain Pipe" a "Shower Basin."
👉 Result: Customs sees a pipe. Charges 40.3%. You paid for a basin but got charged for a pipe.
❌ Error 2: Using 3926 (Other Articles) for a functional sanitary part.
👉 Result: Customs may reclassify to 3922 (Sanitary Ware) or 3917 (Pipes) based on function, causing delays.
❌ Error 3: Ignoring Section 122.
👉 Result: Underpayment of 10%. Customs will demand payment + interest.
✅ Correct Approach:
"Plastic Shower Basin Edge Rim, ABS, For Bathroom Sanitary Installation, Model XYZ"
→ Supports HS Code3922.10.00.00
🎯 VII. Conclusion: Classify Smart, Pay Less!
🎯 Remember This Mantra:
🔹 "Sanitary Rim = 23.8% (Happy!)
Plumbing Pipe = 40.3% (Pain!)
Decorative Trim = 24.0% (Safe!)
Misclassification = Audit & Penalty (Worst!)"
📌 Pro Tip:
If you are importing Shower Basins or Drainage Parts, always request a Pre-Ruling (Advance Ruling) from US Customs and Border Protection (CBP) if the volume is high. It provides legal certainty on whether your "Basin Rim" qualifies for the lower 23.8% rate.
📣 Immediate Action:
📞 Contact your freight forwarder with photos and technical specs.
🚀 Do not guess. Ask specifically: "Can this be classified as 3922.10.00.00 to save 16.5% in tariffs?"
✨ Professional Clearance Starts with Precision!
💼 Your Cost, Calculated Correctly!
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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。