In accordance with the relevant provisions of the Regulations of the People's Republic of China on the Administration of Commodity Classification of Import and Export Goods (Order No. 252 of the General Administration of Customs of the People's Republic of China), the General Administration of Customs has recently issued the Decision on Commodity Classification in 2025. Among these, Item XII provides further clarification on the classification of "glass shower enclosures". Enterprises engaged in importing such products are advised to acquaint themselves in advance with relevant requirements pertaining to Customs classification and standardized declaration procedures for these goods.
I. Product Overview
A glass shower enclosure typically consists of a frame structure made of metal or other materials, tempered glass panels, and complementary hardware. It is a key fixture in modern bathrooms, designed to create a separate, contained shower area. The tempered glass, whether transparent or translucent, separates the shower area while preserving a sense of visual openness for the bathroom. It effectively keeps water within the shower, thereby enhancing convenience and allowing for more efficient use of space.
II. Import Guide: How to Classify Glass Shower Enclosures
As composite articles made up of different materials or components, they are classified based on the elements that determines their essential character.
(I) "Glass Shower Enclosures" Lacking Shower Fixtures, Shower Base/Tray, Top Cover, or a Metal Frame
Product Description: This product is a glass sliding door unit with a single glass panel frame. It comprises one fixed panel of tempered glass, one sliding panel of tempered glass, an aluminum frame, a top rail, hinges, door handles, and other hardware, but is supplied without a shower base (tray), top cover, or any shower fixtures. The unit is designed for indoor installation, with the panels resting on the floor. The glass panel frame is secured to the wall by a single-sided aluminum profile, and the sliding door is hinged to this frame. It can be configured in two ways: a single unit installed against a U-shaped (three-walled) alcove, or two units combined to fit an L-shaped (two-walled) corner. In either configuration, it forms a fully enclosed, four-sided shower space.
Classification Ruling: This product is a tempered glass door with metal fittings. Its essential character is that of a glass article, and it is in a state ready for installation and use. Consequently, According to Rule 3(b) and 6 of the General Rules for the Interpretation of the Harmonized System, it is classified under HS code 7020.0099.
(II) "Glass Shower Enclosures" Lacking Shower Fixtures, Shower Base/Tray, or Top Cover, but with a Metal Frame
Product Description:This product comprises two fixed flat panels of tempered glass, two sliding curved panels of tempered glass, a stainless steel frame incorporating curved track channels, rollers, hinges, door handles, and related hardware. It is supplied without a shower base (tray), top cover, or any shower fixtures. Upon assembly, it forms a fully framed, curved glass shower enclosure with sliding doors, designed for installation against an L-shaped (two-walled) corner.
Classification Ruling: The essential character of this product, composed mainly of a stainless steel frame and tempered glass, is imparted by its metal frame.This places it within the scope of door and window frames, classified as "structures and parts of structures, of iron or steel" under Heading 73.08. Consequently, According to Rule 3(b) and 6 of the General Rules for the Interpretation of the Harmonized System, it is classified under HS code 7308.3000.
III. Import Guide: Declaration Rules for Glass Shower Enclosures
A significant variety of glass shower enclosure models are present in import declarations. As composite products made of different materials or components, they present notable classification challenges. Importers must therefore clearly state on the declaration whether the units include shower fixtures, a shower base (tray), a top cover, and a metal frame. Pursuant to the Directory of Tax-Related Declarations for Imported and Exported Goods of the People’s Republic of China (2026 Edition), the mandatory declaration elements are as follows: For products falling under HS Code 7020.0099: 1. Intended Use; 2. Material (must be specified as "glass"); For products falling under HS Code 7308.3000: 1. Intended Use (must specify "for structural support"); 2. Material; 3. Type (e.g., door, window).
The following examples illustrate correct declaration practice:
Example 1: This product is a glass shower enclosure consisting ofglass walls and door panels, an aluminum frame (on the wall-mounting side only), a top rail, hinges, door handles, and related hardware. These components together form a glass partition which, together with the bathroom walls, encloses a shower space. For Customs declaration purposes, the product name shall be declared as "Glass Shower Enclosure". The declaration must include the statement: "This unit is without shower fixtures, a shower base (tray), a top cover, or a metal frame." Furthermore, the applicable HS code is 70200099.00.
Example 2: This product is a glass shower enclosure consisting of a complete metal frame (formed from stainless steel with integrated curved track channels) and tempered glass panels. The assembly forms a glass partition enclosure in conjunction with the bathroom walls. For Customs declaration purposes, the product name shall be declared as “Glass Shower Enclosure with Stainless Steel Frame”. The declaration must include the statement: "This unit is without shower fixtures, a shower base (tray) or a top cover, but is fitted with a stainless steel frame.” Furthermore, the applicable HS code is 73083000.00. (by Xu Tian, and Wang Yufei)
Disclaimer：The above content is translated from Chinese version of China Inspection and Quarantine Times. The China Inspection and Quarantine Times version shall prevail.
