Polyethylene Bottle
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923900012 | 38.0% | CN | US | Official Doc |
| 3923900014 | 38.0% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3923300010 | 38.0% | CN | US | Official Doc |
| 3923300090 | 38.0% | CN | US | Official Doc |
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AI Analysis
π§΄ Polyethylene Bottle (Polyethylene Containers for Packaging)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
π One, Product Definition & Classification: What Exactly Is a Polyethylene Bottle?
A polyethylene bottle is a plastic container made from polyethylene (PE) resin, typically used for packaging liquids, chemicals, or consumer goods. In international trade, its classification hinges on material, form, and intended use.
β οΈ Key Distinction:
- If it's a bottle-shaped container made of polyethylene, primarily used for packaging β HS Code 3923.90.00.12
- If it's a bucket/pail (larger, sturdier, often with handles) made of polyethylene β HS Code 3926.90.10.00
- If it's a PET bottle (not PE), used for beverages β HS Code 3923.30.00.10
π¦ Two, HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Use Case | Material | Shape | Classification Basis |
|---|---|---|---|---|---|
3923.90.00.12 |
Polyethylene bottle, made of PE, bottle-shaped, for packaging | Chemicals, cleaning agents, industrial fluids, household products | Polyethylene (PE) | Bottle | Plastic packaging item (3923.90.00) |
3923.90.00.14 |
Polyethylene bottle, made of PE, bottle-shaped, for packaging | Same as above | Polyethylene (PE) | Bottle | Plastic packaging item (3923.90.00) |
3926.90.10.00 |
Polyethylene bucket/pail, made of PE, for storage or transport | Industrial, agricultural, construction, bulk material handling | Polyethylene (PE) | Bucket/Pail | Buckets and pails (3926.90.10) |
3923.30.00.10 |
PET beverage bottle, made of PET plastic, bottle-shaped | Water, soft drinks, juice, beverages | PET (Polyethylene Terephthalate) | Bottle | Bottle/container for liquids (3923.30.00) |
π Critical Insight:
- Polyethylene (PE) β PET β they are chemically different and classified separately.
- Shape matters: A small PE bottle β3923.90.00.12/14; a large PE pail β3926.90.10.00.
- No "bottle" can be declared as "bucket" β misclassification triggers penalties.
π° Three, 2026 Latest Tariff Rate Breakdown (Includingιε Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and onward)
π― 1. 3923.90.00.12 β Polyethylene Bottle (Packaging Use)
| Item | Detail |
|---|---|
| Base Duty | 3.0% (ad valorem) |
| USITC Section 301 Tariff | +25.0% (from USTRβs 301 list) |
| Section 122 Tariff (IEEPA) | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Tariff | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Threshold | β Not eligible (denied de minimis) |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3923.90.00.12 β FOOTNOTE:9903.88.01 |
π Explanation:
- USITC 25%: Imposed under Section 301 of the Trade Act of 1974 due to Chinaβs unfair trade practices.
- IEEPA 10%: Enacted under International Emergency Economic Powers Act (50 U.S.C. Β§ 1701) for national security concerns.
- Total 38%: One of the highest tariffs on plastic packaging items from China.
π― 2. 3923.90.00.14 β Polyethylene Bottle (Same as above)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 38.0% |
| Tax Calculation | CIF Γ 38.0% |
| De Minimis | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3923.90.00.14 β FOOTNOTE:9903.88.01 |
π Note:
- This code is identical in tariff treatment to3923.90.00.12β same product, same tariff.
- The difference lies in sub-divisional detail (e.g., size, wall thickness, cap type), but no tariff variation.
π― 3. 3926.90.10.00 β Polyethylene Bucket/Pail (Industrial Use)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| USITC Section 301 Tariff | +7.5% (lower than bottles due to different product category) |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 20.9% |
| Tax Calculation | CIF Γ 20.9% |
| De Minimis | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3926.90.10.00 β FOOTNOTE:9903.88.01 |
π Why Lower?
- While still subject to IEEPA 10%, the USITC 301 tariff is reduced to 7.5% for buckets and pails β a strategic tariff differential.
- No 25% rate β this is critical for cost planning.
π― 4. 3923.30.00.10 β PET Beverage Bottle (Not PE!)
| Item | Detail |
|---|---|
| Base Duty | 3.0% |
| USITC Section 301 Tariff | +25.0% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 38.0% |
| Tax Calculation | CIF Γ 38.0% |
| De Minimis | β Not eligible |
| Legal Basis Path | IEEPA:9903.01.25 β IEEPA:9903.01.24 β USITC:3923.30.00.10 β FOOTNOTE:9903.88.01 |
π Warning:
- PET β PE β even though both are plastics, they are not interchangeable in classification.
- A PET beverage bottle from China is still subject to 38% β same as PE bottles.
π οΈ Four, Customs Clearance Best Practices (Real-World Pro Tips)
β 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: βPolyethylene Bottle, 500ml, PE, for packagingβ |
| β Packing List | βοΈ | Include item count, weight, dimensions, packaging type |
| β Product Photos (with label) | βοΈ | Show material, shape, cap, size, brand |
| β Material Safety Data Sheet (MSDS) | βοΈ | If used for chemicals or hazardous liquids |
| β Certificate of Origin (CO) | βοΈ | If claiming preferential tariff (e.g., from Vietnam, Mexico) |
| β Third-Party Test Report | βοΈ | RoHS, REACH, FDA (if food-grade) |
| β HS Code Pre-Ruling (Advanced Ruling) | βοΈ | Highly recommended to avoid disputes |
β 2.η³ζ₯ζε·§ (Key Rules to Remember)
π₯ βShape Defines Code, Material Defines Tax, Origin Defines Risk!β
| Scenario | Correct HS Code | Wrong Code | Risk |
|---|---|---|---|
| Small PE bottle (1L) | 3923.90.00.12 |
3926.90.10.00 |
45% penalty |
| Large PE pail (5L) | 3926.90.10.00 |
3923.90.00.12 |
Tax overcharge |
| PET drink bottle | 3923.30.00.10 |
3923.90.00.12 |
Misclassification |
| PE bottle from Vietnam | 3923.90.00.12 |
3923.90.00.12 (with CO) |
Can claim 0% IEEPA |
β 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| PE bottle used for food-grade liquids | Apply for FDA compliance; use 3923.90.00.12 but add βfood-safeβ in description |
| PE pail used in agriculture | Still 3926.90.10.00 β no special tariff relief |
| Mixed shipment (bottles + pails) | Declare separately β donβt lump into one line |
| Reused or recycled PE bottles | Must be declared as βrecycled materialβ β may qualify for reduced duty if properly documented |
π Five, Global Market Customs Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3923.90.00.12 |
38.0% (China) | None (unless food-grade) | Highest tariff |
| π¨π³ China | 3923.90.00.12 |
5.0% | CCC | No 301/IEEPA |
| πͺπΊ EU | 3923.90.00.12 |
0% (if CE) | CE, REACH | No extra tariffs |
| π¦πΊ Australia | 3923.90.00.12 |
5.0% | RCM | No IEEPA |
| π―π΅ Japan | 3923.90.00.12 |
0% | PSE | No extra taxes |
π Takeaway:
- China-origin PE bottles face 38% tariff in the US β unlike in EU/Asia.
- Vietnam/Mexico origin β can avoid IEEPA 10% β total tariff drops to 25%.
π Six, Common Mistakes & How to Avoid Them (Pro Warnings)
β Mistake 1: Declaring a PE bottle as 3926.90.10.00 (bucket)
π Result: Overpaid tariff, audit risk, potential penalties
β Mistake 2: Confusing PE with PET
π Result: Wrong HS Code β 38% vs 20.9% β $10k+ extra cost per container
β Mistake 3: Not providing photos or material proof
π Result: Customs delays, holds, or rejection
β Mistake 4: Using generic name like βplastic bottleβ
π Result: Misclassification β must specify βpolyethyleneβ
β Correct Declaration Example:
βPolyethylene Bottle, 1L, HDPE, for cleaning agents, with screw cap, 100 units per case, made in China, FDA-compliant (if applicable)β
π― Seven, Final Verdict: Precision Wins!
π― Remember the Golden Rule:
πΉ βBottle = 3923.90.00.12/14 β 38%
πΉ Bucket = 3926.90.10.00 β 20.9%
πΉ PET = 3923.30.00.10 β 38%
πΉ China β 38% in US
πΉ Vietnam/Mexico β 25% in US (IEEPA exempt)
π Pro Tip:
β Apply for HS Code Pre-Ruling with U.S. Customs (CBP) before shipment β avoid 38% surprise.
β Source from Vietnam, Mexico, or Thailand if exporting to the U.S. β save 10% on IEEPA.
π£ Act Now!
π Contact a licensed customs broker + Submit product specs + Request pre-ruling
π Avoid 38% tariffs, prevent delays, and secure your profit margin!
β¨ Smart Importing Starts with Accurate Classification!
πΌ Your bottom line depends on the right HS Code β donβt gamble!
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.