Subheading · Chapter 39 · Heading 3922
3922.10: Baths, shower-baths, sinks and washbasins
Plastic baths, showers and sinks
3922.10 is the HS subheading for plastic baths, showers and sinks, under heading 3922 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3922 10 00 00 Baths, shower-baths, sinks and washbasins 6%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £31.7m | 34% | -0.2% |
 Egypt | £15.4m | 16.6% | +7.5% |
 Poland | £8.6m | 9.2% | +24.7% |
 Spain | £5.9m | 6.3% | -11.2% |
 Ireland | £5.9m | 6.3% | -15.1% |
 Czechia | £3.6m | 3.9% | +58.3% |
 Italy | £3.5m | 3.7% | +41.3% |
 France | £3.1m | 3.4% | -9% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$268kUS$268k+US$6m+US$37m+> US$108m
Exports: 142
- China: US$723m
- Spain: US$190m
- Poland: US$159m
- Germany: US$143m
- Italy: US$108m
- Canada: US$96m
- Egypt: US$77m
- Slovakia: US$61m
- Netherlands: US$59m
- Philippines: US$59m
- Czechia: US$47m
- United States: US$43m
- France: US$39m
- Belgium: US$37m
- Mexico: US$35m
- Türkiye: US$29m
- United Kingdom: US$25m
- Croatia: US$23m
- Portugal: US$19m
- South Africa: US$16m
- Hungary: US$16m
- Slovenia: US$13m
- Thailand: US$12m
- Romania: US$12m
- Austria: US$11m
- Bulgaria: US$10m
- Sweden: US$10m
- Russia: US$9m
- Vietnam: US$9m
- South Korea: US$9m
- Lithuania: US$7m
- Japan: US$7m
- Switzerland: US$6m
- Ireland: US$6m
- Denmark: US$6m
- Finland: US$5m
- India: US$5m
- Serbia: US$5m
- Estonia: US$4m
- Greece: US$3m
- Kenya: US$3m
- Latvia: US$3m
- Tunisia: US$2m
- Taiwan: US$2m
- Malaysia: US$2m
- Belarus: US$2m
- Malta: US$2m
- Australia: US$2m
- Bosnia & Herzegovina: US$2m
- Brazil: US$1m
- Norway: US$1m
- United Arab Emirates: US$1m
- Bahrain: US$1m
- Uzbekistan: US$1m
- Côte d’Ivoire: US$934k
- Saudi Arabia: US$912k
- Hong Kong SAR China: US$912k
- Indonesia: US$896k
- El Salvador: US$668k
- Luxembourg: US$523k
Trade value (US$) no reported trade < US$892kUS$892k+US$4m+US$18m+> US$78m
Imports: 220
- United States: US$346m
- France: US$250m
- Germany: US$182m
- United Kingdom: US$114m
- Italy: US$89m
- Canada: US$83m
- Belgium: US$78m
- Japan: US$72m
- Poland: US$66m
- Australia: US$64m
- Netherlands: US$61m
- Spain: US$51m
- Austria: US$40m
- Czechia: US$32m
- China: US$31m
- Switzerland: US$29m
- Romania: US$28m
- Norway: US$23m
- Portugal: US$21m
- Mexico: US$19m
- United Arab Emirates: US$18m
- Ireland: US$18m
- Kazakhstan: US$18m
- Russia: US$18m
- Malaysia: US$18m
- Sweden: US$16m
- Slovakia: US$15m
- Denmark: US$15m
- Saudi Arabia: US$15m
- Slovenia: US$14m
- Hungary: US$13m
- Thailand: US$13m
- Indonesia: US$12m
- Croatia: US$12m
- Ukraine: US$11m
- Vietnam: US$11m
- Greece: US$11m
- Lithuania: US$10m
- New Zealand: US$9m
- Israel: US$8m
- Philippines: US$8m
- South Korea: US$7m
- Singapore: US$7m
- India: US$6m
- Ghana: US$6m
- Taiwan: US$6m
- Brazil: US$5m
- Chile: US$5m
- Luxembourg: US$5m
- Dominican Republic: US$5m
- Türkiye: US$5m
- Cyprus: US$5m
- Latvia: US$5m
- Bulgaria: US$4m
- Finland: US$4m
- Peru: US$4m
- Belarus: US$4m
- Nigeria: US$4m
- South Africa: US$4m
- Malta: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$723m | 33% |
| 2 | Spain | US$190m | 8.7% |
| 3 | Poland | US$159m | 7.3% |
| 4 |  Germany | US$143m | 6.5% |
| 5 | Italy | US$108m | 4.9% |
| 6 |  Canada | US$96m | 4.4% |
| 7 | Egypt | US$77m | 3.5% |
| 8 |  Slovakia | US$61m | 2.8% |
| 9 |  Netherlands | US$59m | 2.7% |
| 10 |  Philippines | US$59m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$346m | 15.8% |
| 2 | France | US$250m | 11.4% |
| 3 | Germany | US$182m | 8.3% |
| 4 | United Kingdom | US$114m | 5.2% |
| 5 | Italy | US$89m | 4.1% |
| 6 | Canada | US$83m | 3.8% |
| 7 |  Belgium | US$78m | 3.6% |
| 8 |  Japan | US$72m | 3.3% |
| 9 | Poland | US$66m | 3% |
| 10 |  Australia | US$64m | 2.9% |
Binding rulings for similar goods 5
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.
- N346497 U.S. CBP
The tariff classification of an inflatable polyvinyl chloride (PVC) tub from China
- N331284 U.S. CBP
The tariff classification of emergency safety showers from the United Kingdom
- N330534 U.S. CBP
The tariff classification of a plastic washbasin from China
- N324810 U.S. CBP
The tariff classification of a portable shower from Czech Republic
- N273827 U.S. CBP
The tariff classification of a portable pet bath from China
Subheading 3922.10 is a single line in the UK Global Tariff, where the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3922.10; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported plastic baths, showers and sinks worth £93.3m (up 0% on the year before), at an average of £2.90 per kg; China supplied 34%, followed by Egypt.
World trade in plastic baths, showers and sinks reached US$2bn in 2024, up 3.9% on 2023.
China was the largest exporter with 33% of the total, ahead of Spain.
Products classified here
Questions and answers
What is the HS code for baths, shower-baths, sinks and washbasins?
Baths, shower-baths, sinks and washbasins fall under HS subheading 3922.10, part of heading 3922, in section VII of the Harmonized System.
What is the import duty on baths, shower-baths, sinks and washbasins in the UK?
Under the UK Global Tariff, imports under 3922.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on baths, shower-baths, sinks and washbasins in the EU?
Under the EU Combined Nomenclature, imports under 3922.10 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most baths, shower-baths, sinks and washbasins?
China, with US$723m in 2024 (33% of world exports).
Which countries can export plastic baths, showers and sinks to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on plastic baths, showers and sinks?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import plastic baths, showers and sinks from?
In the 12 months to August 2026, the largest suppliers were China (34%), Egypt (17%) and Poland (9%), out of total imports of £93.3m.