WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
39.22 - Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. 3922.10 3922.20 3922.90 - Baths, shower-baths, sinks and wash-basins - Lavatory seats and covers - Other This heading covers fittings designed to be permanently fixed in place, in houses, etc., normally by connection to the water or sewage systems. It also covers other sanitary ware of similar dunensions and uses, such as portable bidets, baby baths and carnpmg toilets. Flushing cisterns of plastics remain classified in this heading, whether or not equipped with their mechanisms. However, the heading excludes : (a) Small portable sanitary articles such as bed pans and chamber-pots (heading 39.24). (b) Soap dishes, towel rails tooth-brush holders, toilet aper holders, towel hooks and similar articles for bathrooms, toilets or Ltchens; these articles m beading 39.25 if Intended for permanent installation in or on walls or other parts of buildings, otherwise in beading 39.24. fd
1.- Throughout the Nomenclature the expression “plastics” means those materials of headings 39.01 to