plastic articles hs 3926909400
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926909925 | 22.8% | CN | US | Official Doc |
| 3923900012 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3924905610 | 20.9% | CN | US | Official Doc |
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AI Analysis
π Plastic Articles (HS Code: 3926.90.94.00)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition: What Exactly Are "Plastic Articles" in This Category?
"Plastic Articles" under heading 3926 refer to made-up articles of plastic that are not specified or included elsewhere in Chapter 39 (Plastics and Articles Thereof). This is a "basket category" for miscellaneous plastic goods.
The specific HS Code 3926.90.94.00 typically refers to other plastic articles that do not fall into the specific sub-categories of: * Office or school supplies (e.g., pens, rulers) * Furniture and parts thereof * Fashion accessories (e.g., belts, handbags) * Clothing accessories
β οΈ Critical Distinction:
- If the plastic item is a packaging container (bottle, box, bag), it likely belongs to 3923 or 3924.
- If it is a building material (pipes, profiles), it belongs to 3917 or 3925.
- 3926.90.94.00 is for the residual "other" plastic items such as decorative plastic parts, plastic hooks, plastic fasteners, plastic toy components (non-electronic), or plastic household utensils not covered by 3924.
π¦ II. HS Code Classification Details (Based on Provided Data)
Based on the provided dataset, the following HS Codes are available for plastic articles. Note: While your query specifically asked for 3926.90.94.00, the provided data lists 3926.90.99.89 and 3926.90.99.25. In many tariff schedules, 99.89 and 99.25 are residual "other" codes similar to 94.00 in other jurisdictions (like China's 8-digit code structure). Below is the analysis of the provided data for classification purposes.
| HS Code | Product Description | Typical Application | Tax Rate (Total) |
|---|---|---|---|
3926.90.99.89 |
Other plastic articles (Material: Plastic, Form: Other) | Miscellaneous plastic goods not elsewhere specified | 22.8% |
3926.90.99.25 |
Other plastic articles (Material: Plastic, Form: Other) | Miscellaneous plastic goods not elsewhere specified | 22.8% |
π Key Insight:
Both provided HS codes under Chapter 3926 carry a total tax rate of 22.8%. They are functionally similar in tariff treatment for customs purposes in this dataset. Use these if your product is a general-purpose plastic article (e.g., plastic clips, decorative trim, non-packaging plastic components).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025+ (Current tariff structure)
π― 1. 3926.90.99.89 & 3926.90.99.25 ββ Other Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (Standard MFN Rate) |
| Section 301 Surcharge (Added Tariff) | +7.5% |
| Section 122 Tariff (122 Clause) | +10% (Specific policy add-on for certain Chinese goods) |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption? | β No (Section 301 and Section 122 tariffs generally exclude small packages from de minimis exemptions) |
| Legal Basis Path | HTSUS: 3926.90.99 β USITC Footnote: Section 301 β 122 Clause Directive |
π Explanation:
- Base 5.3%: The standard duty for plastic articles under US Harmonized Tariff Schedule.
- Section 301 (7.5%): Additional tariff on Chinese goods due to trade restrictions.
- Section 122 (10%): A specific surcharge applied to certain plastic or polymer imports from China, often related to supply chain security or trade remedy measures.
- Total 22.8%: This is a high-duty category. Importers must factor this into landed cost calculations.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Explanation |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly describe the product as "Plastic Article" with specific material (e.g., PP, PE, ABS). Avoid vague terms like "goods." |
| β Packing List | βοΈ | Detail net/gross weight, dimensions, and quantity. |
| β Product Photos | βοΈ | Show the item in its entirety, including any labeling, packaging, and functional parts. |
| β Material Declaration | βοΈ | Specify the type of plastic (e.g., Polypropylene, Polystyrene) and whether it is recycled virgin. |
| β FCC/CE Certificates (if applicable) | βοΈ | If the plastic article is part of an electronic device or contains embedded electronics, additional certifications may be required. |
| β Origin Certificate (CO) | βοΈ | Crucial for verifying Chinese origin to apply correct Section 301/122 rates. |
β 2. Classification Tips (Key Mnemonic)
π₯ "Packaging goes to 3923/3924, Furniture to 9403, Toys to 9503, Misc Plastics to 3926!"
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Plastic Packaging (Bottle/Box) | 3923.90.00.12 / 3923.90.00.80 |
3926.90.99.89 |
Misclassification β Higher/Lower Duty + Penalties |
| Plastic Kitchen Utensils (Bowls, Spoons) | 3924.90.56.10 |
3926.90.99.89 |
Kitchenware has different tax treatment (20.9%) |
| Misc Plastic Parts (Hooks, Clips, Trim) | 3926.90.99.89 / 99.25 |
3924.90.56.10 |
Correct classification saves potential re-inspection delays |
| Plastic Toys | 9503.00.xx |
3926.90.99.89 |
Toys have separate chapter and different tax rules |
β 3. Special Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If the plastic article contains metal fittings (e.g., a plastic bag with metal clasp), classify based on essential character (usually plastic if it dominates). |
| Recycled Plastic | Ensure material declaration specifies "Recycled" or "Virgin" as this may affect environmental compliance fees in some jurisdictions. |
| Custom Shaped Parts | Provide detailed technical drawings to prove the item is a "made-up article" and not a simple "semi-finished product" (which might fall under Chapter 3901-3914). |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% | None specific | High tariffs due to Section 301 & 122 |
| π¨π³ China | 3926.90.99.89 |
~5-6% | CCC (if applicable) | Lower import duties |
| πͺπΊ EU | 3926.90.90 |
~6.5% | REACH, RoHS | Standard EU duty + Carbon Border Adjustment (future) |
| π―π΅ Japan | 3926.90.90 |
~5-6% | JIS | Standard MFN rate |
π Conclusion:
- The USA imposes the highest effective duty on these plastic articles (22.8%) due to trade policies.
- EU and Japan have standard lower rates but may require stricter environmental compliance (REACH in EU).
- For US imports, cost optimization strategies (e.g., supply chain diversification) should be considered due to the high tariff burden.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Classifying plastic packaging as "Other Plastic Articles" (3926)
π Consequence: Incorrect HS code β Potential duty underpayment or overpayment β Customs audit risk.
β
Correct: Use 3923 (Packaging) or 3924 (Household utensils) if applicable.
β Mistake 2: Ignoring the "122 Clause" Surcharge
π Consequence: Underquoting the landed cost by 10% β Profit margin erosion.
β
Correct: Always include 10% Section 122 in US import cost models for Chinese plastic goods.
β Mistake 3: Vague Description on Invoice ("Plastic Parts")
π Consequence: Customs detention for classification verification β Delayed release + Storage fees.
β
Correct: Use specific descriptions: "PP Plastic Mounting Clip, Model XYZ, Made in China."
π― VII. Conclusion: Accurate Classification Saves Money!
π― Remember the Mnemonic:
πΉ "Packaging 3923, Kitchen 3924, Misc Plastic 3926!"
πΉ "US Duty is 22.8% β Factor in Section 301 & 122!"
πΉ "Clear Description = Smooth Customs!"
π Pro Tip:
If your plastic articles are not from China (e.g., Vietnam, Thailand), you may avoid the Section 301 and 122 surcharges, reducing the total duty to the base rate (~5.3%).
Action:
π Contact your customs broker β Provide photos + material specs β Apply for HS Code Pre-Ruling if unsure.
π Ensure compliance, minimize duties, and accelerate clearance!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point of duty matters!
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.