plastic articles hs 3926909910
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909925 | 22.8% | CN | US | Official Doc |
| 3926909989 | 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 3926.90.99.10)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: What are "Plastic Articles" really?
Plastic articles refer to manufactured goods made primarily of plastics, excluding those specifically classified elsewhere in Chapter 39 (such as plates, sheets, rods, tubes, or packaging containers). In international trade, these are broadly categorized into industrial components, household items, and miscellaneous finished products.
Key Distinction Points:
- If it is a container/bottle/bag β It likely falls under 3923 (Packaging) or 3924 (Tableware/Household).
- If it is a general-purpose plastic part/component not specified elsewhere β It falls under 3926.90 (Other plastic articles).
- β οΈ Critical Rule: The code 3926.90.99.10 is a specific sub-category within "Other plastic articles." However, based on the provided dataset, we must align with the actual recommended codes for goods containing "plastic" that do not fit other specific categories like packaging (3923) or tableware (3924).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Note: The dataset provided highlights four specific codes for "Plastic Articles" with varying tax rates. We will analyze them based on their summary descriptions.
| HS Code | Product Description | Application Scenario | Material/State Match |
|---|---|---|---|
| 3926.90.99.25 | Plastic articles, general category | General plastic parts, fittings, components not elsewhere specified | β Matches 'plastic' summary |
| 3926.90.99.89 | Other plastic articles (General Catch-all) | Miscellaneous plastic items with no specific sub-category | β No material/state conflict |
| 3923.90.00.12 | Other plastic packing containers | Plastic packaging, boxes, cases (not bags/films) | β οΈ Specific to Packaging |
| 3923.90.00.80 | Other plastic packing (Other) | Generic plastic packaging materials | β οΈ Specific to Packaging |
| 3924.90.56.10 | Plastic tableware & household items | Kitchenware, bathroom accessories, plastic furniture | β οΈ Specific to Household/Tableware |
π Key Insight:
- If your product is not a container (3923) or tableware (3924), it generally belongs in 3926.
- The code3926.90.99.10mentioned in the query is NOT explicitly listed in the provided dataset. However,3926.90.99.25and3926.90.99.89are the relevant "Other Plastic Articles" codes provided.
- Misclassification Risk: Declaring a general plastic part as3923(Packaging) or3924(Tableware) will result in higher duties (38.0%) compared to general articles if the product does not fit those definitions.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 3926.90.99.25 & 3926.90.99.89 β General Plastic Articles
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Surtax | +7.5% (Standard China Surtax) |
| Section 122 Tariff | +10% (Specific to China/Plastic Imports) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Available (Deny De Minimis) |
| Legal Basis Path | Section 301 β Section 122 β USITC:3926.90.99.xx |
π Explanation:
- These two codes share the lowest tax rate (22.8%) among all provided plastic-related codes.
- They apply to general-purpose plastic products such as plastic gears, seals, handles, decorative items, or industrial parts that are not packaging or tableware.
- Total Cost Impact: For every $10,000 CIF value, you pay $2,280 in duties.
π― 2. 3923.90.00.12 & 3923.90.00.80 β Plastic Packaging Articles
| Item | Content |
|---|---|
| Base Rate | 3.0% |
| Section 301 Surtax | +25.0% (Higher surtax for packaging materials) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption | β Not Available (Deny De Minimis) |
| Legal Basis Path | Section 301 (Higher Bracket) β Section 122 β USITC:3923.90.00.xx |
π Warning:
- These codes apply ONLY if the item is clearly a packaging container (e.g., plastic boxes, crates, cases).
- Total Cost Impact: For every $10,000 CIF value, you pay $3,800 in duties.
- Cost Difference: 15.2% higher than general plastic articles.
π― 3. 3924.90.56.10 β Plastic Tableware/Household Items
| Item | Content |
|---|---|
| Base Rate | 3.4% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Available (Deny De Minimis) |
| Legal Basis Path | Section 301 β Section 122 β USITC:3924.90.56.10 |
π Exception:
- If your "plastic article" is a kitchen utensil, bathroom accessory, or plastic furniture, this code offers the lowest rate (20.9%).
- Cost Impact: For $10,000 CIF, you pay $2,090.
- β οΈ Risk: Misclassifying a general part as tableware to save $190 is high-risk. Customs will reject if the item is clearly not for table/household use.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide? | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Details material composition (e.g., ABS, PE, PP), dimensions, weight. |
| β Functional Description | βοΈ | Clearly state USE: "Industrial part," "Packaging," or "Tableware." |
| β Product Photos | βοΈ | Show the item from multiple angles, including any markings or usage context. |
| β Commercial Invoice | βοΈ | Must accurately describe the product (e.g., "Plastic Gear," not just "Plastic Item"). |
| β Packing List | βοΈ | Verify unit of measure and quantity. |
| β Certificate of Origin | βοΈ | Required for China-origin goods to apply Section 301/122 rules. |
β 2. Declaration Tips (Key Mantras)
π₯ "Correct Use, Correct Code; Wrong Use, Higher Cost!"
| Scenario | Correct Declaration | Error Consequence |
|---|---|---|
| General Plastic Part (e.g., handle, clip) | 3926.90.99.25 or .89 (22.8%) |
Misclassifying as packaging β 38.0% (+15.2%) |
| Plastic Box/Bin | 3923.90.00.12 or .80 (38.0%) |
Misclassifying as general part β Risk of penalty + back-taxes |
| Plastic Spoon/Chair | 3924.90.56.10 (20.9%) |
Misclassifying as general part β Overpayment or underpayment if inspected |
| Plastic Raw Material (Pellets/Granules) | NOT 3926 β Likely 3901-3914 |
Misclassifying as finished article β Major compliance violation |
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Product (e.g., Plastic part with metal insert) | Declare as the essential character material. If plastic dominates, use 3926. Provide assembly drawings. |
| OEM Custom Plastic Parts | Provide client design specs. Ensure the description matches the function (e.g., "Automotive Plastic Trim" vs. "Plastic Sheet"). |
| High-Volume Imports | Consider Advance Ruling from US CBP to lock in the HS Code and avoid retrospective duties. |
| Section 122 Specificity | Ensure the product does not fall under any excluded plastic categories (e.g., specific medical devices may have different rules). |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.25 |
22.8% | None (General) | Highest scrutiny on "Plastic" origin. |
| πͺπΊ EU | 3926.90.90 |
~6-9% | REACH (Chemical Safety) | No Section 301/122 equivalents, but strict environmental laws. |
| π¨π³ China | 3926.90.90 |
5-10% | CCC (if applicable) | Domestic duties apply for imports into China. |
| π―π΅ Japan | 3926.90.90 |
~0-5% | PSE (if electrical) | Free Trade Agreement (JTEPA) may offer 0% if certified. |
π Conclusion:
- USA is the most complex market due to Section 301 + Section 122 surcharges.
- Accuracy is critical: A shift from3926(22.8%) to3923(38.0%) increases costs by nearly 67% relative to the base duty.
- For general plastic articles,3926.90.99.25is the safest and most cost-effective choice provided in the dataset.
π VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Declaring a plastic storage bin as 3926.90.99.25 (General Plastic)
π Consequence: Customs flags it as packaging β Re-assessed at 38.0% β Back taxes + Penalties.
β Mistake 2: Declaring a plastic gear as 3924.90.56.10 (Tableware) to get 20.9%
π Consequence: Customs rejects due to "non-household use" β Delay + Request for evidence β Potential 22.8% or higher if misclassification found.
β Mistake 3: Vague Description: "Plastic Items"
π Consequence: Customs cannot determine use β 20-30 day hold β Storage fees at port β Demurrage costs.
β Mistake 4: Ignoring Section 122
π Consequence: If the item is identified as a Chinese plastic article, the 10% Section 122 tariff applies automatically. Failure to declare can lead to fraud charges.
β Correct Practice:
"Plastic Industrial Connector, ABS Material, Model XYZ, For Use in Electrical Panels, Origin: China"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Packaging is 3923 (38%), Tableware is 3924 (20.9%), General is 3926 (22.8%)."
πΉ "Don't guess! If it's not a box or a bowl, it's likely 3926."
πΉ "Section 122 hits all Chinese plasticsβprepare for the extra 10%."
π Pro Tip:
If you are importing high-volume plastic articles, consider applying for a CBP Advance Ruling. This provides legal certainty on your HS Code and prevents surprise duty assessments upon entry.
π£ Immediate Action:
π Contact your customs broker with product photos and a detailed function description.
π Verify: Is it packaging? Is it tableware? If no β Use 3926.90.99.25 (22.8%).
π Clear Customs Smoothly, Avoid Penalties, Protect Margins!
β¨ Professional clearance starts with accurate classification!
πΌ Every percentage point matters in the era of trade tariffs.
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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.