HS 392310 Boxes, cases, crates and similar articles
Quick Answer: Plastic boxes, cases, crates, and similar articles imported under HS 392310 enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US with a Most Favored Nation (MFN) rate of 3% and duty-free status for certain trade agreements. This classification covers a wide array of rigid containers made from plastics, designed for packaging, transport, or storage. Importers should be aware of potential variations in duty rates based on specific plastic types, dimensions, or intended use, as well as the preferential trade agreements that may offer duty-free entry into the US. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923101000 | 0.00 % | — | — |
| 3923109000 | 6.00 % | — | — |
| 3923109090 | 6.00 % | — | — |
| 3923100000 | — | — | — |
| 3923109010 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923100000 | — | — | — |
| 3923101000 | 0.00 % | — | — |
| 3923109000 | 6.50 % | — | — |
| 3923109010 | 6.50 % | — | — |
| 3923109090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 392310 | — | — | [] |
| 3923109000 | 3% | Free (17 programs) | ["kg"] |
| 3923102000 | Free | — | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 3923.10?
Imports of Boxes, cases, crates and similar articles may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 392310 cover?
This subheading covers boxes, cases, crates, and similar articles, all made of plastics, designed for the packing, transport, or storage of goods. According to the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category includes items such as plastic crates for fruit, plastic storage boxes with lids, and plastic carrying cases, provided they are primarily for containment and not for a specific end-use function beyond packaging.
What falls outside HS 392310?
The following products are excluded from HS 392310: articles of plastics of a kind used in machines or mechanical appliances, plastic packaging film or sheets (classified under other headings in Chapter 39), and plastic containers that are integral parts of machinery or appliances. For instance, a plastic housing for a computer or a plastic component of a refrigerator would not be classified here, nor would flexible plastic bags or sacks, which fall under HS 392321 to 392329.
What are common classification mistakes for HS 392310?
A common error is misclassifying plastic containers that have a specific functional use beyond mere packaging, such as plastic laboratory beakers or plastic toolboxes with integrated compartments for tools. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If an article is designed for a specific purpose, it may be classified under a more specific heading, even if it resembles a general packaging article.
How should importers classify products under HS 392310?
The correct procedure for classifying products under HS 392310 involves a thorough examination of the article's material composition, construction, and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and review the Explanatory Notes from the WCO. Key considerations include whether the article is designed for packing, transport, or storage and if it possesses any specific functional characteristics that would warrant classification elsewhere.
How is the duty calculated for products under HS 392310?
A shipment of 100 plastic storage bins, each measuring 50 cm x 30 cm x 25 cm and declared at a customs value of $500 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) rate of 7.0% ad valorem, applied to the declared customs value ($500 USD × 0.07 = $35.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 392310.
Which trade agreements reduce duties for HS 392310?
Several free trade agreements may reduce the applicable duty rate for HS 392310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392310 (Boxes, cases, crates and similar articles)?
Import duty rates for HS code 392310 vary significantly by country. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is often 6.00% ad valorem. The EU's TARIC system and the UK's Trade Tariff may also show different rates, often ranging from 0.00% to 6.50% ad valorem, depending on specific product characteristics and origin. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the import duty for HS code 392310 calculated? Can you provide an example?
Import duty for HS code 392310 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the MFN duty rate in the US is 6.00% and you are importing boxes valued at $10,000, the duty would be calculated as: $10,000 (value) × 0.06 (6.00% duty rate) = $600.00. Some countries may also apply specific duties based on weight or unit, so always verify the calculation basis in the destination country's tariff.
What are the classification criteria for articles under HS code 392310?
HS code 392310 covers boxes, cases, crates, and similar articles of plastics, primarily designed for the packing or transport of goods. Key classification criteria include the material (plastics), the form (box, case, crate, etc.), and the intended use (packing or transport). Articles that are primarily for display or retail packaging might fall under different headings. The World Customs Organization (WCO) Explanatory Notes provide detailed guidance on distinguishing these articles from others.
Which trade agreements offer preferential duty rates for HS code 392310?
Many trade agreements provide preferential duty rates for goods classified under HS 392310. For example, under the US HTS, goods originating from countries with Free Trade Agreements (FTAs) like the USMCA (Mexico, Canada) or CAFTA-DR may receive reduced or duty-free entry, provided they meet the rules of origin. Similarly, EU member states and countries with preferential trade agreements with the EU (e.g., EFTA, Turkey) can benefit from lower rates. Importers must obtain a valid Certificate of Origin to claim preferential treatment.
What documentation is typically required when importing articles under HS code 392310?
Standard import documentation for HS code 392310 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and any claimed preferential treatment, a Certificate of Origin may be mandatory. Some jurisdictions might also require specific declarations regarding the type of plastic or its compliance with environmental regulations. Always check the specific import requirements of the destination country's customs authority.