3922.20.00.00
Lavatory seats and covers
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Duty rates
Column 1 (General / MFN)
6.3%
Column 2 (Non-NTR)
56%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.15
LIST_3
The duty provided in the applicable subheading + 7.5%
Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Applies to origin: CN
Effective from September 24, 2018
Related CBP rulings
Affirmation of NY N307831; Classification of a toilet seat and electronic bidet
Affirmation of NY N307831; Classification of a toilet seat and electronic bidet
The tariff classification of a toilet seat incorporating an electronic bidet from Korea
The product under consideration is the Smart Hygiene AI BidetTM . It is comprised of a toilet seat with an incorporated bidet which is controlled by an electronic control panel attached to the side of the toilet seat. The device is installe
The tariff classification of raised toilet seats with arms from China
WIC 730599 is a raised toilet seat composed of plastic with integrated armrests. The seat is designed to replace a standard toilet seat and will elevate the height of a standard toilet by 5 inches. It is marketed to the elderly and those wi
The tariff classification of an inflatable polyvinyl chloride (PVC) tub from China
The product under consideration is Model No. QG-10-RB, referred to as a Hot/Cold Plunge tub. The included components are a polyvinyl chloride (PVC) inflatable tub, manual air pump, PVC tub cover, 1 horsepower (HP) heater and chiller and PVC
The tariff classification of grate drains and bell traps from India
The first item for which you are requesting a ruling is identified as a cast iron grate drain. The grate drain measures 8 inches in length by 8 inches in width and weighs 2.7 pounds. You indicated that the drains are designed to be installe
Affirmation of NY N319093; Classification of a “Bio Bidet”
Affirmation of NY N319093; Classification of a “Bio Bidet”
The tariff classification of emergency safety showers from the United Kingdom
Item SD31K45G is a multi-nozzle cubicle emergency safety shower. It is intended to serve as an emergency decontamination unit and will be connected to existing indoor plumbing. The shower is constructed of a stainless steel frame with fiber
The tariff classification of portable bedside toilets from China
Item K30029, KMINA Commode chair is a portable bedside toilet with toilet lift that can also be used as a shower chair. The product consists of an aluminum structure and legs, a wide polyurethane seat with padded handles and a 5-liter plast
The tariff classification of a plastic washbasin from China
Item P40009, Pepe-Hair Washing Basin, is a washbasin composed of acrylonitrile-butadiene-styrene (ABS) plastic. The product has an ergonomic design, including a curved edge adapted to the natural shape of the neck and an inner headrest that
The tariff classification of raised toilet seats from China
Item K30005, KMINA-Toilet Riser Soft 4”, is a 4” raised toilet seat composed of soft polyurethane plastic. It is designed to replace a standard toilet seat. The raised toilet seat is marketed to people who have difficulty getting up from th
The tariff classification of a portable shower from Czech Republic
The portable shower consists of a single-chambered inflatable shower cabin composed of polyvinyl chloride. The shower cabin is imported with tubing, nozzles, plastic barrels, a pumping unit, a suction basket and a transport bag. The portabl
The tariff classification of plastic child toilet seats from China
The first item under consideration is referred to as Potty Chair (Item No. P-Chair). The Potty Chair consists of a portable toilet seat, composed entirely of plastic components, intended for use by children. It includes a hollow plastic bas
Other codes in heading 3922
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 3922.20.00.00 from each major US trading partner.
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