HS Code 3922.20 : Lavatory seats and covers
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for lavatory seats and covers is 3922.20. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 5.8% [MOF Customs Administration].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 39
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Heading 3922
Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Subheading .20
.20
Lavatory seats and covers
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordan
Chinese Taipei (Taiwan MOF Tariff 2026)
3922.20.00.00
MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN
Customs Duty Rate
5.8%
WTO MFN Applied
Business Tax (營業稅)
5.00 %
CIF + Duty Base
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Lavatory seats and covers
MODULE 11: Advance Tariff Classification (Customs Administration, MOF)
Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 3922.20.
Query official MOF Customs portal:
Search Official MOF Portal for 3922.20 →Taiwan Declarable Tariff Items (3922.20)
National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.
Universal 6-digit WCO backbone applied rate: 5.8%. Confirm the full national commodity code at the official source (MOF Customs Administration).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3922.10 | Subheading under Heading 3922 | Compare Subheading 3922.10 → |
| 3922.90 | Subheading under Heading 3922 | Compare Subheading 3922.90 → |
Official Primary Sources & Authority References
Customs Administration, MOF Taiwan ↗
Official Taiwan 11-digit tariff items and MFN customs duty rates.
Taiwan Advance Tariff Classification Portal ↗
Ministry of Finance advance tariff classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Lavatory seats and covers?
Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Lavatory seats and covers is classified under HS 3922.20 (Heading 3922, Chapter 39). The representative TW MFN general duty rate is 5.8%.
How is HS 3922.20 distinguished within Heading 3922 (Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics)?
Heading 3922 covers Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. Subheading 3922.20 specifically isolates Lavatory seats and covers. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3922.
What are the primary candidate subheadings related to HS 3922.20?
Related subheadings under Heading 3922 include 3922.10, 3922.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Lavatory seats and covers?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3922.20 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Lavatory seats and covers?
Commercial shipments of Lavatory seats and covers with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3922.20?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What tax applies to imports of HS 3922.20 in Chinese Taipei (Taiwan)?
Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.
What is Taiwan's de minimis duty and tax threshold?
Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).
Which agency regulates customs entry and advance rulings in Taiwan?
Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).
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