Harmonized Tariff Schedule of the United States · HTS code · HS 3922.20

3922.20.00

3922.20.00: Lavatory seats and covers

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 22 October 2026

  1. 3922 Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics:
  2. 3922.20.00 Lavatory seats and covers

What you pay

Importing into USA

Customs duty 6.3% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

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 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—6.3%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus56%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

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

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 10 March 2026 · 3922.20.00

    Affirmation of NY N307831; Classification of a toilet seat and electronic bidet

  • N357645 U.S. CBP 28 January 2026 · 3922.20.00.00

    The tariff classification of a toilet seat incorporating an electronic bidet from Korea

  • N353820 U.S. CBP 29 September 2025 · 3922.20.00.00

    The tariff classification of raised toilet seats with arms from China

  • N330400 U.S. CBP 7 February 2023 · 3922.20.00.00

    The tariff classification of raised toilet seats from China

  • N319574 U.S. CBP 2 June 2021 · 3922.20.00.00

    The tariff classification of plastic child toilet seats from China

  • N307831 U.S. CBP 9 December 2019 · 3922.20.00.00

    The tariff classification of electronic bidets from South Korea

  • H266057 U.S. CBP 27 February 2018 · 3922.20.00

    Application for Further Review of Protest No. 3001-15-100039; classification of airplane lavatory seats

Legal notes

Chapter notes: Chapter 39 →

HTS code 3922.20.00 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 3922.20 (lavatory seats and covers).

The general duty is 6.3%, and quantities are declared in p/st.

For the same subheading, the UK duty is 6%, the EU duty is 6.5% and the Türkiye duty is 6.5%.

The United States imported goods of subheading 3922.20 worth US$189.5m in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 3922.20.00?

The general duty in the Harmonized Tariff Schedule of the United States is 6.3%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 3922.20.00 under US trade agreements?

Yes. The Special column reads “Free (A, AU,B, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 3922.20 as a whole, the largest supplier in 2024 was China (US$98.6m), followed by Thailand.

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Typical products

Everyday names, not part of the legal text.