HS Codes for Plastic Products — Chapter 39 Explained
3926.90 — "other articles of plastics" — is the most-used catch-all code in world trade, and the most-challenged. The duty swing between correct and incorrect plastics classification runs from 0% MFN (toys) to 42.8% (China-origin 3926.90 on List 3 with the forced-labor tariff). Here's the code map, the rates, and the function-first rule that decides everything.
5.3%
3926.90 US duty
the catch-all rate
3.4%
Tableware 3924
cheaper than 3926
25–43%
China stack
MFN + §301 + 12.5%
0%
Plastic toys
Chapter 95, not 39
Plastic Product HS Codes & Duty Rates (2026)
The Chapter 39 map for finished plastic articles — plus the classic escape to Chapter 95.
HS Code
Product
US MFN
EU
Notes
3926.90
Other articles of plastics (catch-all)
5.3%
6.5%
The default when nothing fits better
3926.10
Office & school supplies (plastic)
5.3%
6.5%
3926.20
Apparel & accessories (plastic)
5%
6.5%
Belts, gloves, rainwear
3926.30
Furniture/vehicle fittings (plastic)
5.3%
6.5%
Handles, knobs, trims
3926.40
Statuettes & ornaments
5.3%
6.5%
Decorative articles
3924.10
Tableware & kitchenware
3.4%
6.5%
Cups, containers, utensils
3924.90
Household articles (other)
3.4%
6.5%
Bins, hangers, organizers
3923.21
PE bags & sacks
3%
6.5%
ADD on some China lines
3923.30
Bottles & flasks
3%
6.5%
Packaging lane
3921.90
Plastic sheets & film (other)
4.2%
6.5%
3919.90
Self-adhesive sheets/tape
5.8%
6.5%
9503.00
Plastic TOYS — not Chapter 39!
0%
0–4.7%
Toys classify by function, duty-free
Rates as of September 2026. China-origin: Chapter 39 lines carry Section 301 List 3 (25%) or List 4A (7.5%) plus the 12.5% forced-labor tariff. Verify the 10-digit code at hts.usitc.gov.
Function beats material — the classification rule that saves (or costs) 5 points
"It's plastic, so Chapter 39" is wrong more often than right. A plastic toy is Chapter 95 (0%), a plastic chair is Chapter 94, plastic footwear is Chapter 64, a plastic phone case is 3926.90 but a plastic camera housing may be 8529. Customs challenges 3926.90 in both directions: importers dumping specific products into the catch-all to simplify, and importers escaping to duty-free chapters without justification. Keep a written classification rationale for every plastic SKU.
Calculate Duty for Your Plastic Product
Pick your origin and destination — MFN, §301, the forced-labor tariff and ADD exposure calculated per HS code.
Profit Intelligence
Instant Landed Cost
Free
PDF · PNG · JPG · max 15MB. Make sure the invoice shows totals clearly.