Shower trays and bases of plastics are classified under 392210 alongside baths and sinks, as they are sanitary fixtures of plastics used in bathing installations. If a shower enclosure includes both a plastic tray and a glass or metal frame, the complete assembly may require classification based on essential character or as a composite article.

A toilet seat with integrated electronic functions (heated seat, water spray, dryer) is typically classified based on its essential character. If the electronic bidet mechanism is the principal feature, it may fall under a heading for electromechanical appliances rather than 3922. If the seat itself predominates and the electronic features are ancillary, 392220 may apply. Given the complexity, a binding ruling from CBP is recommended for these combination articles.