## Common ground
All options refer to lavatory seats and covers, regardless of material.
## Options at a glance
**3922.20 – Made of plastic material**
- **Defining trait:** Constructed primarily from synthetic polymers like polypropylene or ABS.
- **Typical examples:** Standard bathroom seat with plastic frame and cover; quick-install, lightweight models.
- **Best fit when:** The product is lightweight, moisture-resistant, and commonly used in homes or public restrooms.
**4421.9X – Made of wood**
- ** **Defining trait:** Crafted from natural wood (e.g., oak, beech), often finished with varnish or paint.
- **Typical examples:** Solid wooden seat with a smooth, polished surface; luxury or vintage-style bathroom fixtures.
- **Best fit when:** The product emphasizes natural aesthetics, durability, and traditional design.
## Key differences
| Feature | 3922.20 (Plastic) | 4421.9X (Wood) |
|------------------|--------------------------|----------------------------|
| Material | Synthetic plastic | Natural wood |
| Durability | Resistant to moisture | Susceptible to water damage if untreated |
| Weight | Light | Heavier |
| Aesthetic | Modern, uniform look | Warm, natural grain |
## How to choose
- Is the seat made of plastic or synthetic material? → 3922.20
- Is it made from solid wood with visible grain? → 4421.9X
## Overlaps & pitfalls
A product could combine both materials (e.g., wooden frame with plastic cover), but the HS Code depends on the **primary material**. If unclear, prioritize the dominant structural or visible component. No option is vague—both are well-defined by material type