plastic packaging supplies
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4819100040 | 35.0% | CN | US | Official Doc |
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AI Analysis
π¦ Plastic Packaging Supplies (Industrial Plastics)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Logistics Strategy
π I. Product Definition & Classification: What Are "Plastic Packaging Supplies"?
"Plastic Packaging Supplies" refer to goods made primarily of plastic materials, used for transporting, storing, or protecting industrial goods. In international trade, these are generally classified under Chapter 39 (Plastics and Articles Thereof). The specific HS Code depends on the shape, material composition, and specific use case (e.g., boxes, bags, containers, or miscellaneous fittings).
β οΈ Key Distinction Points:
- Goods for Transport/Packaging (Boxes, Crates, Baskets): Typically fall under Heading 3923 (Articles for the conveyance or packing of goods).
- Other Plastic Articles (Containers, Tanks, Miscellaneous): Typically fall under Heading 3926 (Other articles of plastics and articles of other materials of headings 3901 to 3914).
- Paper vs. Plastic: If the material is paper/cardboard, it falls under Chapter 48 (e.g., HS 4819), not Chapter 39. Misclassification here leads to severe penalties.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
Based on the provided data, here are the four most relevant HS Codes for "Plastic Packaging Supplies," along with their tax implications for imports from China to the US.
| HS Code | Product Description | Application Scenario | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
3923.10.90.00 |
Plastic Articles for Conveyance or Packing (e.g., Sacks, Bags, Containers) | Industrial plastic bags, shrink wrap, bulk bags, boxes specifically designed for transport | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA: 10% |
3923.90.00.80 |
Other Plastic Articles for Conveyance or Packing | General plastic packaging items not specified elsewhere (e.g., plastic pallets, specialized inserts) | 38.0% | Base: 3.0% + Section 301: 25.0% + IEEPA: 10% |
3926.90.10.00 |
Other Plastic Articles (Containers/Manufactured Goods) | Plastic containers, drums, tanks, or specific manufactured plastic goods used in packaging | 20.9% | Base: 3.4% + Section 301: 7.5% + IEEPA: 10% |
3926.90.99.89 |
Other Plastic Articles (Miscellaneous) | Plastic packaging items not listed in other subheadings (catch-all for specific plastic packing fittings) | 22.8% | Base: 5.3% + Section 301: 7.5% + IEEPA: 10% |
π Focus Reminder:
- High Tax Bracket (38%): Applies to 3923 items (standard packaging conveyance goods).
- Lower Tax Bracket (20-22%): Applies to 3926 items (other plastic articles/containers).
- Misclassification Risk: Declaring a standard plastic box (3923) as a "miscellaneous article" (3926) to save tax is a high-risk audit trigger.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3923.10.90.00 & 3923.90.00.80 β Plastic Conveyance/Packing Articles
| Item | Content |
|---|---|
| Base Duty Rate | 3.0% (ad valorem) |
| Section 301 Surtax | +25.0% (USITC Footnote for China-origin plastic packing goods) |
| IEEPA Surtax | +10.0% (ιε―ΉδΈε½δΊ§εοΌθͺ2025εΉ΄11ζ10ζ₯θ΅·ηζ) |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38% |
| De Minimis Exemption? | β No (deny_de_minimis applies to Section 301 goods) |
| Legal Authority Path | IEEPA:9903.01.25 β USITC:3923.10.90.00 β FOOTNOTE:301 |
π Explanation:
- The 25% Section 301 tariff is the dominant cost driver.
- The 10% IEEPA tariff is an additional layer for Chinese-origin plastic goods.
- Total 38% is extremely high for low-value packaging items. Cost calculation must include this full burden.
π― 2. 3926.90.10.00 β Other Plastic Articles (Containers)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Surtax | +7.5% (Lower rate for specific "other articles") |
| IEEPA Surtax | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption? | β No |
| Legal Authority Path | IEEPA:9903.01.25 β USITC:3926.90.10.00 β FOOTNOTE:301 |
π Note:
- This category is cheaper than 3923 but requires strict proof that the item is a "manufactured article/container" rather than a standard "packaging conveyance item" (like a simple bag or box).
π― 3. 3926.90.99.89 β Other Plastic Articles (Miscellaneous)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax | +7.5% |
| IEEPA Surtax | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption? | β No |
| Legal Authority Path | IEEPA:9903.01.25 β USITC:3926.90.99.89 β FOOTNOTE:301 |
π Note:
- Similar to above, this is a "catch-all" for plastic goods. Justification must be strong to avoid reclassification to 3923 (38%).
β οΈ Special Case: 4819.10.00.40 β Paper/Cardboard Packaging (Material Mismatch Alert)
| Item | Content |
|---|---|
| Description | Cartons, Boxes, Sacks made of Paper or Paperboard |
| Total Tax Rate | 35.0% |
| Tax Breakdown | Base: 0.0% + Section 301: 25.0% + IEEPA: 10% |
π Critical Warning:
- If your product is plastic, do NOT declare it as paper (4819).
- If it is paper, it falls under 3923? No, it falls under 4819.
- Material Misclassification (Plastic declared as Paper) is a fraud risk. Ensure material composition matches HS Chapter 39 for plastic goods.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Purpose |
|---|---|---|
| β Product Specification Sheet | βοΈ | Detail material (e.g., HDPE, PP, PET), thickness, weight, dimensions. |
| β Product Photos | βοΈ | Show clear labeling, shape, and usage (e.g., "industrial drum," "plastic bag"). |
| β Commercial Invoice | βοΈ | Must specify "Plastic Packaging" or "Plastic Container," not vague terms like "Supplies." |
| β Packing List | βοΈ | Itemize contents to prove they are packaging goods, not the product being packed. |
| β Declaration of Material | βοΈ | Explicitly state "100% Plastic" to avoid Chapter 48 confusion. |
| β Country of Origin Certificate | βοΈ | Crucial for calculating Section 301 and IEEPA tariffs. |
β 2. Declaration Strategies (Key Formulas)
π₯ "Material First, Shape Second, Use Third!"
| Scenario | Correct HS Code | Incorrect Practice | Risk |
|---|---|---|---|
| Plastic bag/box for transport | 3923.10.90.00 or 3923.90.00.80 |
Declaring as 3926 (Misc.) |
Audit Flag: High risk of reclassification + back taxes (38% vs 22%). |
| Rigid plastic container/drum | 3926.90.10.00 |
Declaring as 3923 (Packing) |
Overpayment: You pay 38% instead of 20.9%. |
| Paper Box | 4819.10.00.40 |
Declaring as 3923 (Plastic) |
Fraud Risk: Material mismatch = seizure/fine. |
| Plastic Pallet | 3923.90.00.80 |
Declaring as 4415 (Wood) |
Incorrect HS: Wood vs. Plastic rules differ. |
π Tip:
- For 3923 items, emphasize "For Conveyance/Packing" in the description.
- For 3926 items, emphasize "Manufactured Article" or "Container" and prove it is not a standard "bag/box."
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Mixed Materials (Plastic + Paper) | If plastic is the essential character, classify under Ch. 39. Provide breakdown. |
| Reusable vs. Disposable | Reusable drums often fall under 3926. Disposable bags under 3923. Document reuse capability. |
| OEM Custom Packaging | Provide design files and client order to prove specific use, aiding in precise HS selection. |
| De Minimis (Section 321) | β Do Not Use. Section 301 and IEEPA surtaxes apply to shipments under $800 from China. No exemption. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3923.10.90.00 / 3926.90.10.00 |
20.9% β 38.0% | N/A | High Tariff Zone. Plan for 38% for standard bags/boxes. |
| π¨π³ China | 3923 / 3926 |
0% - 5% | N/A | Low export tax, but high import tax to US. |
| πͺπΊ EU | 3923 / 3926 |
~6% - 7% | REACH / RoHS | No Section 301. Much cheaper than US. |
| π¨π¦ Canada | 3923 / 3926 |
~0% - 5% | N/A | CUSMA preferential rates may apply if eligible. |
π Conclusion:
- The US market is exceptionally expensive for plastic packaging from China due to Section 301 + IEEPA.
- Consider supply chain diversification (e.g., sourcing from Vietnam or Mexico) if possible, as these countries may qualify for IEEPA exemptions or lower Section 301 rates.
π VI. Common Errors & Pitfall Guide (Lessons from Blood and Tears)
β Error 1: Declaring plastic bags as "Plastic Containers" (3926) to save tax.
π Consequence: CBP reclassifies to 3923 β Back taxes + 25% penalty.
β Error 2: Ignoring the 10% IEEPA tariff.
π Consequence: Underpaying by 10% β Audit and interest charges.
β Error 3: Using "De Minimis" for shipments <$800.
π Consequence: Seizure. Section 301/IEEPA surtaxes apply regardless of value.
β Error 4: Vague description "Plastic Supplies."
π Consequence: Delays. CBP requests additional info, holding cargo at port.
β Correct Approach:
"HDPE Industrial Waste Bags, 50-Gallon, Reinforced, For Hazardous Material Transport, China Origin"
β Classify under3923.10.90.00β Pay 38% accurately.
π― VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
π― Remember the Mantra:
πΉ "Plastic Bags = 3923 (38%), Plastic Drums = 3926 (20-22%)."
πΉ "No De Minimis for China. No Guesswork on Material."
πΉ "38% Tax is Real. Plan Your Margin!"
π Pro Tip:
If your plastic packaging is shrink wrap or films, it might fall under 3920 or 3921 with different rates. Check Chapter 39 carefully. For rigid containers, 3926 is your friend for lower rates, but ensure the justification is solid.
π£ Immediate Action:
π Consult a Customs Broker + Provide Product Samples + Apply for Advance Ruling
π Optimize Your Supply Chain to mitigate the 38% tariff burden on plastic packaging imports to the US!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Matters in Global Trade!
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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.