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HS Code 3922.90 : Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other

The 6-digit Harmonized System (HS) code for baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, other is 3922.90. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 5.8% [MOF Customs Administration].

Chapter

Ch 39

Heading

3922

Subheading

3922.90

TW MFN Duty

5.8%

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

3922

Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

Subheading .90

.90

Other

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

3922.90.00.00

Taiwan MFN Base Customs Duty

5.8%

Verified July 2026 · MOF Source

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

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3922.90

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3922.90.

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: TW Trade Remedies & Safeguards

Customs Administration, MOF Anti-Dumping / Trade Defence

Standard 2026 Chinese Taipei Tariff Schedule (MOF)

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other.
FTA	TW Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

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 Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 3922.90.

Query official MOF Customs portal:

Search Official MOF Portal for 3922.90 →

Taiwan Declarable Tariff Items (3922.90)

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	HS 3922.10 undefined Duty & Entry Rules →
3922.20	Subheading under Heading 3922	HS 3922.20 undefined Duty & Entry Rules →

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 Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other is classified under HS 3922.90 (Heading 3922, Chapter 39). The representative TW MFN general duty rate is 5.8%.

How is HS 3922.90 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 3922.90 specifically isolates Other. 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 3922.90?

Related subheadings under Heading 3922 include 3922.10, 3922.20. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other?

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 3922.90 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 Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other?

Commercial shipments of Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics, Other 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 3922.90?

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 3922.90 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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