Plastic Toilet Seat Cover from China
A removable plastic cover designed to fit standard toilet seats, providing hygiene and comfort in bathrooms. It falls under HTS 3922.90.00.00 as a lavatory seat or cover made of plastics, distinct from the pan itself. This classification covers similar sanitary ware not specified elsewhere in the heading.
Duty Rate — China → United States
43.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify material composition to ensure it's primarily plastics, not reinforced with metal; obtain supplier certifications for plastic type compliance
• Check for country-of-origin markings to avoid misclassification
• Common pitfall: confusing with wooden seats under Chapter 44