Customs Tariff of Canada · tariff item · HS 3922.20
3922.20.00.00: Lavatory seats and covers
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 3922 Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.
- 3922.20.00 Lavatory seats and covers
- 3922.20.00.00 Lavatory seats and covers
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3922.20 Lavatory seats and covers
UK 6% Third-country duty 1 tariff line 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA 6.3% General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 4.8% General (MFN) 1 tariff line 
Taiwan 5% – 6.5% General (MFN) 2 tariff lines · average 5.8% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- H337323 U.S. CBP
Affirmation of NY N307831; Classification of a toilet seat and electronic bidet
- N357645 U.S. CBP
The tariff classification of a toilet seat incorporating an electronic bidet from Korea
- N353820 U.S. CBP
The tariff classification of raised toilet seats with arms from China
- N330400 U.S. CBP
The tariff classification of raised toilet seats from China
7 rulings in total for this code
Legal notes
Tariff item 3922.20.00.00 is a line of the Customs Tariff of Canada under HS subheading 3922.20 (lavatory seats and covers).
The MFN tariff rate is 6.5%, and quantities are declared in NMB.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6.3%, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 4.8%, the Taiwan duty is 5%–6.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.
Canada imported goods of subheading 3922.20 worth US$26m in 2024; the largest supplier was China.
Questions and answers
What is the Canada import duty for tariff item 3922.20.00.00?
The MFN tariff rate in the Customs Tariff of Canada is 6.5%; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 3922.20 as a whole, the largest supplier in 2024 was China (US$10m), followed by the United States.
Typical products
Everyday names, not part of the legal text.