PS Plastic Storage Box
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923290000 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3919905060 | 40.8% | CN | US | Official Doc |
| 3919102055 | 40.8% | CN | US | Official Doc |
| 3920300000 | 40.8% | CN | US | Official Doc |
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AI Analysis
๐ฆ PS Plastic Storage Box (Packaging Film/Containers)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
๐ I. Product Definition & Classification: What is "PS Plastic Storage"?
Polystyrene (PS) Plastic Storage Boxes or Packaging Films are rigid or semi-rigid containers/films made from Polystyrene resin. In international trade, their classification depends heavily on their form factor (film vs. container) and end-use (general packaging vs. specific utility).
Key Distinction: * Rigid Containers/Boxes/Bags: If the item is a hard box, crate, or sealed bag used for holding goods, it falls under Chapter 39, Heading 3923 (Articles for the conveyance or packaging of goods). * Flexible Films/Sheets: If the item is a thin sheet, roll, or non-rigid film used for wrapping or lining, it falls under Chapter 39, Heading 3919 (Self-adhesive plates/sheets/film/foil/tape) or 3920 (Other plates/sheets/film/foil/tape, non-cellular, non-reinforced).
โ ๏ธ Critical Classification Point:
- If it is a rigid box/crate โ Group 3923.
- If it is a flexible film/sheet (even if used for storage) โ Group 3919 or 3920.
- Do not mix these up. Rigid boxes have different duty rates than films.
๐ฆ II. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided dataset, here are the four possible classifications for "PS Plastic Storage Box/Packaging":
| HS Code | Product Description | Application Scenario | Physical Form |
|---|---|---|---|
3923.29.00.00 |
Plastic Sacks and Bags | General packaging, bulk storage, sealed bags | โ Bags/Sacks |
3923.90.00.80 |
Other Plastic Packaging Articles | Custom boxes, crates, non-standard containers | โ Rigid Boxes/Containers |
3919.90.50.60 |
Plastic Films/Tapes (Other) | Adhesive films, self-adhesive storage wraps | โ Self-Adhesive Film |
3919.10.20.55 |
Plastic Films (Other) | Non-adhesive rigid/flexible sheets for storage | โ Non-Adhesive Film |
3920.30.00.00 |
Polystyrene (PS) Plates/Sheets | Pure PS sheets, blank storage liners, rigid sheets | โ Pure PS Sheet |
๐ Key Insight:
- 3923 Series: For finished packaging goods (boxes, bags).
- 3919/3920 Series: For raw film/sheet materials used as packaging.
- PS Specifics:3920.30.00.00is specifically for Polystyrene films. If itโs a generic plastic film, other codes apply.
๐ฐ III. 2026 Tariff Rate Breakdown (Including Additional Duties)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Date: Current enforcement includes Section 301 and IEEPA tariffs.
๐ฏ 1. Group A: Packaging Articles (Boxes/Bags)
Codes: 3923.29.00.00 & 3923.90.00.80
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Tariff | +25.0% |
| IEEPA 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 38.0% |
| Calculation Basis | CIF Value ร 38% |
| De Minimis Exemption | โ Not Applicable (High duty threshold) |
| Legal Basis | USITC:3923.x9.00 โ Section 301: Footnote 9903.88.01 โ IEEPA:122 Clause |
๐ Explanation:
- These are considered packaging articles.
- The total duty is 38%.
- Risk: High classification risk if the box is deemed "part of the product" rather than packaging.
๐ฏ 2. Group B: Plastic Films/Sheets
Codes: 3919.90.50.60, 3919.10.20.55, 3920.30.00.00
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff | +25.0% |
| IEEPA 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 40.8% |
| Calculation Basis | CIF Value ร 40.8% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis | USITC:3919/3920 โ Section 301 โ IEEPA:122 Clause |
๐ Explanation:
- Films and sheets have a slightly higher base tariff (5.8% vs 3.0%) but the same additional duties.
- Result: Total duty is 40.8%, which is 2.8% higher than packaging boxes.
- Crucial: Misclassifying a rigid box as a film could lead to underpayment penalties, or vice versa.
๐ ๏ธ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
โ 1. Documentation Checklist (Mandatory)
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | โ๏ธ | Must specify material (100% Polystyrene/PS), thickness, rigidity (film vs. box). |
| Product Photos | โ๏ธ | Clear images showing rigid structure (box) vs. flexible roll (film). |
| Commercial Invoice | โ๏ธ | Must clearly state "Polystyrene Plastic Storage Box" OR "Polystyrene Plastic Film". |
| Packing List | โ๏ธ | Distinguish between packaging material and actual goods if shipped together. |
| Material Safety Data Sheet (MSDS) | โ๏ธ | To confirm PS composition and non-hazardous status. |
| Origin Certificate | โ๏ธ | Required for Section 301/IEEPA tariff determination. |
โ 2. Declaration Strategy (Key Tips)
๐ฅ Mantra: "Rigid is Packaging (3923), Film is Sheet (3919/3920)!"
| Scenario | Correct HS Code | Duty Rate | Common Error |
|---|---|---|---|
| Hard PS Box/Crate | 3923.90.00.80 |
38.0% | Misclassifying as film โ 40.8% (Overpay) or misclassifying as generic plastic โ Audit risk. |
| PS Storage Bag/Sack | 3923.29.00.00 |
38.0% | Declaring as "Container" (3923.90) โ Same rate, but description mismatch. |
| PS Film Roll (Non-adhesive) | 3920.30.00.00 |
40.8% | Declaring as "Bag" โ 38.0% (Underpay โ Penalties!). |
| Self-Adhesive PS Film | 3919.90.50.60 |
40.8% | Ignoring adhesive feature โ Wrong heading (3920). |
| Generic PS Sheet | 3919.10.20.55 |
40.8% | Vague description "Plastic" โ Customs suspicion. |
โ 3. Special Considerations
| Situation | Recommendation |
|---|---|
| PS with Additives | If mixed with other plastics (not 100% PS), 3920.30 may be incorrect. Use generic 3920.61 or 3920.69. |
| Food-Grade PS | Provide FDA compliance statement. Does not change HS Code, but avoids border hold for safety checks. |
| Bulk Film Rolls | Ensure HS Code is 3920 or 3919, not 3923. 3923 is for finished packaging articles, not raw film rolls. |
| Reused/Second-Hand | If reusing PS boxes, classification may change to waste/recycled materials. Declare as "New" only if applicable. |
๐ V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| ๐บ๐ธ USA | 3923.29.00.00 / 3920.30.00.00 |
38% - 40.8% | High tariffs due to Section 301 + IEEPA. |
| ๐จ๐ณ China | 3923.29.00.00 |
5-6% | Lower base duty. No Section 301 impact. |
| ๐ช๐บ EU | 3923.29.00.00 |
6.5% | Standard CN code. No anti-dumping on PS packaging. |
| ๐ฏ๐ต Japan | 3923.29.00.00 |
6.0% | Stable rate. |
| ๐ป๐ณ Vietnam | 3923.29.00.00 |
0-5% (if local origin) | Potential for preferential rates under RCEP if produced locally. |
๐ Conclusion:
- USA Market: Extremely high duty burden (38-40.8%). Supply chain diversification or cost absorption is necessary.
- Other Markets: Significantly lower barriers. Consider alternative export destinations if US duties are prohibitive.
๐ VI. Common Mistakes & Pitfalls (Lessons Learned)
โ Mistake 1: Declaring PS Film Rolls as PS Boxes (3923)
๐ Consequence: Under-declaration of duty (38% vs 40.8%). Customs may assess back-taxes + penalties.
๐ Fix: Check if the product is a finished packaging article (3923) or raw material/film (3920/3919).
โ Mistake 2: Using "Plastic Container" for Flexible Bags
๐ Consequence: Customs may reclassify to 3923.29 (Bags) or 3923.39 (Flasks/Bottles) based on shape.
๐ Fix: Be precise. "Bag", "Film", "Sheet", "Box", "Container".
โ Mistake 3: Ignoring the 122 Clause IEEPA Tariff
๐ Consequence: Many brokers miss the additional 10%. Result: Unexpected 10% surprise charge.
๐ Fix: Always include IEEPA 122 clause in tariff calculation for Chinese-origin goods.
โ Mistake 4: Vague Description "Plastic Item"
๐ Consequence: High risk of manual examination, delays, and potential classification by CBP officer (often to higher duty).
๐ Fix: Use full description: "Polystyrene (PS) Plastic Storage Box, Rigid, Transparent, 10L Capacity".
โ Correct Declaration Example:
"Polystyrene (PS) Plastic Storage Boxes, Rigid, Clear, 500ml, New, HS Code 3923.90.00.80"
๐ฏ VII. Conclusion: Professional Compliance for Cost Efficiency
๐ฏ Remember:
๐น "Rigid Box = 3923 (38%)", "Film/Sheet = 3919/3920 (40.8%)"
๐น "PS Specific = 3920.30", "General Plastic = 3920.61/69"
๐น "IEEPA 122 Clause is Real: Add 10%!"
๐ Pro Tip:
If your PS plastic storage items are packaging materials accompanying other goods, ensure they are not considered part of the "value of the principal goods" if the principal goods have different tariff treatment. However, for standalone imports, accurate HS classification is critical to avoid the 38-40.8% duty hit.
๐ฃ Immediate Action:
๐ Verify if your product is a Box (3923) or Film (3919/3920).
๐ Add "Polystyrene" to your product description.
๐งฎ Calculate total landed cost including 38.0% or 40.8% duty.
๐ Prevent customs delays with precise documentation!
โจ Precision in Classification, Profit in Your Pocket!
๐ผ Every HS Code Detail Counts!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.