HS 392321 Sacks and bags (including cones)
Quick Answer: Sacks and bags (including cones) made of plastics, imported under HS 392321, enter the UK at 6.00%, the EU at 6.50%, and the US with rates varying significantly from 3% to 80%, with many trade agreements offering duty-free entry. This HS code specifically covers flexible packaging items like plastic sacks, bags, and cones, commonly used for retail, industrial, and agricultural purposes. Importers should be aware of the substantial duty rate disparities across major markets, particularly the broad range in the US, which necessitates careful review of specific trade agreements and origin rules. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923210000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923210000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923210095 | — | — | ["thousands"] |
| 3923210011 | — | — | ["thousands"] |
| 3923210030 | — | — | ["thousands"] |
| 3923210085 | — | — | ["thousands"] |
| 39232100 | 3% | Free (17 programs) | — |
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 3923.21?
Imports of Sacks and bags (including cones) 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, and 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 392321 cover?
This subheading covers sacks and bags, including cones, made from plastics of the specific polymers listed in Note 1 to Chapter 39, and specifically those manufactured from polyethylene. According to the World Customs Organization's Harmonized System Nomenclature, this category encompasses a wide array of packaging items such as shopping bags, garbage bags, and industrial sacks. The USITC Harmonized Tariff Schedule (HTS) further clarifies that these items are typically used for the packing or transport of goods, and their construction from polyethylene is a key defining characteristic for classification under this code.
What falls outside HS 392321?
The following products are excluded from HS 392321: sacks and bags made from materials other than polyethylene, such as paper, textiles, or other plastics not specified in Chapter 39. Additionally, items that are not primarily designed for packing or transport, like certain types of plastic sheeting or containers with rigid structures, are classified elsewhere. For instance, woven plastic sacks for industrial use, if not primarily of polyethylene or if they possess characteristics of textile articles, may fall under different headings, and rigid plastic containers are typically classified under heading 392310.
What are common classification mistakes for HS 392321?
A common error is misidentifying the primary plastic material. If a bag is made from a blend of plastics, and polyethylene is not the predominant polymer by weight or value, it may not qualify for this subheading. Another mistake involves confusing bags with other plastic articles; for example, certain types of flexible intermediate bulk containers (FIBCs) might be classified under heading 392390 if they do not meet the specific criteria for sacks and bags. Adherence to General Interpretative Rule 1 and 3 is crucial for accurate classification.
How should importers classify products under HS 392321?
The correct procedure for classifying sacks and bags under HS 392321 involves a multi-step process. Importers and customs brokers must first determine the material composition of the product, confirming it is made from polyethylene. Next, they should verify the product's intended use, ensuring it functions as a sack or bag for packing or transport. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the explanatory notes for Chapter 39 and heading 3923 is essential to confirm the correct classification and any specific subheadings.
How is the duty calculated for products under HS 392321?
A shipment of 10,000 polyethylene shopping bags, weighing 50 kg in total and declared at a customs value of $1,000 USD, would attract a US duty of $35.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared customs value. The calculation is: 3.5% of $1,000 USD = $35.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 3923.21.00.
Which trade agreements reduce duties for HS 392321?
Several free trade agreements may reduce the applicable duty rate for HS 392321, including the United States-Mexico-Canada Agreement (USMCA), which can offer duty-free entry for qualifying goods originating from Canada and Mexico. Additionally, goods originating from countries benefiting from the Generalized System of Preferences (GSP) may also receive preferential rates, often "Free," depending on the specific country and product. 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 requirements of the importing jurisdiction.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 392321, covering sacks and bags made of plastics?
The Most Favored Nation (MFN) duty rate for HS code 392321 can vary. For example, the USITC Harmonized Tariff Schedule lists a rate of 3% ad valorem. However, preferential rates are often available under various trade agreements. For instance, duty rates can be Free (0%) for imports from countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), Mexico (MX), and Singapore (SG) under specific agreements such as USMCA or other bilateral trade pacts. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment based on the origin of the goods and applicable trade agreements.
How is the import duty for HS code 392321 calculated, and can you provide an example?
The import duty for HS code 392321 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 3% and the declared customs value of a shipment of plastic sacks is $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.03 (Duty Rate) = $300 USD. Some countries may also have specific quantitative duties or a combination of ad valorem and specific duties, so it's essential to check the exact duty calculation method in the importing country's tariff schedule.
What are the key classification criteria for goods falling under HS code 392321?
HS code 392321 specifically covers 'Sacks and bags (including cones)' made of plastics. The primary classification criteria are the material (plastics, specifically polymers of ethylene, propylene, vinyl chloride, or other plastics as per Chapter 39 notes) and the form (sacks and bags, which are typically flexible containers with or without handles, closures, or reinforcements). Cones used for packaging or storage are also included. Items that are not primarily designed as sacks or bags, or are made from other materials (e.g., paper, textiles), would be classified under different HS codes.
What documentation is typically required when importing goods classified under HS code 392321?
When importing sacks and bags under HS code 392321, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list specifying the contents of each package; and a bill of lading or air waybill for transportation. To claim preferential duty rates under trade agreements, a certificate of origin or proof of origin is essential, demonstrating that the goods meet the rules of origin for that specific agreement. Depending on the importing country and the nature of the plastic material, additional certifications related to material composition or safety standards might be requested.
Which common trade agreements offer preferential duty rates for HS code 392321, and how can importers verify eligibility?
Several trade agreements can provide preferential duty rates, often reducing them to Free (0%) or a significantly lower percentage, for HS code 392321. Examples include agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and various bilateral agreements the importing country has with countries of origin. To verify eligibility, importers must ensure the goods meet the 'rules of origin' stipulated in the specific trade agreement. This typically involves checking the tariff shift requirements or regional value content percentages. A valid Certificate of Origin issued by the exporter or producer, compliant with the agreement's format, is usually required at the time of import to claim these preferential rates.