## Common ground
Both options refer to drainage fittings for bathtubs and showers, regardless of material.
## Options at a glance
**3926.90 – Made of plastic material**
- **Defining trait:** Constructed primarily from synthetic polymers like PVC or ABS, offering lightweight, corrosion-resistant properties.
- **Typical examples:** Plastic drain covers, push-fit shower drains, PVC pop-up drain assemblies.
- **Best fit when:** The product is lightweight, non-metallic, and designed for resistance to rust or chemical exposure.
**7326.90 – Made of iron or steel**
- **Defining trait:** Fabricated from ferrous metals, typically with a protective coating (e.g., chrome-plated) to prevent rust.
- **Typical examples:** Chrome-plated steel drain covers, heavy-duty bathtub drains, industrial-grade shower traps.
- **Best fit when:** The product feels heavy, has a metallic sheen, and is built for durability in high-use or commercial settings.
## Key differences
| Feature | 3926.90 (Plastic) | 7326.90 (Iron/Steel) |
|---------------------|--------------------------|----------------------------|
| Material | Plastic (PVC, ABS) | Iron or steel (coated) |
| Weight | Light | Heavy |
| Corrosion resistance| High | Moderate (depends on coating) |
| Common use | Residential, standard | Commercial, heavy-duty |
## How to choose
- Is the drain made of plastic? → 3926.90
- Does it feel heavy and metallic? → 7326.90
## Overlaps & pitfalls
A drain may combine both materials (e.g., a steel frame with a plastic cover), but the primary material determines classification. If unclear, prioritize the dominant structural material. No option is inherently more correct—choose based on the product’s main construction