HS 392330 Carboys, bottles, flasks and similar articles
Quick Answer: Plastic carboys, bottles, flasks, and similar articles imported under HS 392330 enter the UK at 6.00%, the EU at 6.50%, and the US at 3% (MFN). This classification covers a wide range of plastic containers designed for the transport or packaging of goods, excluding those specifically designed for medical or laboratory use. Importers should be aware that preferential duty rates may apply in the US for goods originating from certain Free Trade Agreement partner countries. According to CustomTariffs data, understanding these varying rates is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923300000 | — | — | — |
| 3923309000 | 6.00 % | — | — |
| 3923301000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923301000 | 6.50 % | — | — |
| 3923309000 | 6.50 % | — | — |
| 3923300000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39233000 | 3% | Free (17 programs) | — |
| 3923300010 | — | — | ["thousands"] |
| 3923300090 | — | — | ["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 3923.30?
Imports of Carboys, bottles, flasks 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 392330 cover?
This subheading covers "carboys, bottles, flasks and similar articles" made of plastics, as defined by the World Customs Organization's Harmonized System (WCO HS) nomenclature. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes containers designed for the transport or packaging of goods, typically with a neck or opening. Examples include plastic beverage bottles, laboratory flasks, and larger carboys used for chemicals, provided they are primarily for packaging or transport and not for specialized scientific or medical use beyond simple containment.
What falls outside HS 392330?
The following products are excluded from HS 392330: articles of plastics for the conveyance or packing of goods of Chapter 39 that are not carboys, bottles, flasks, or similar articles, such as plastic bags (HS 392329) or boxes (HS 392310). Also excluded are specialized containers like syringes (HS 901831), which are classified under medical instruments, or plastic tableware (HS 392410), which are for direct use at the table. The key distinction is the primary function of packaging or transport versus direct use or specialized application.
What are common classification mistakes for HS 392330?
A common error is misclassifying plastic containers that have secondary functions or are designed for specific, non-packaging uses. For instance, rigid plastic containers that are clearly designed as reusable storage bins for household use, rather than for the transport or packaging of goods, would likely fall under other headings. Adherence to General Interpretative Rule 1 (GIR 1) of the HS, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial to avoid these mistakes.
How should importers classify products under HS 392330?
The correct procedure for classifying products under HS 392330 involves a thorough examination of the article's material composition, form, 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 for Chapter 39 and Heading 3923. Verification against the WCO HS Nomenclature is also recommended. If the article is made of plastic, is a carboy, bottle, flask, or similar container for packaging or transport, and does not meet the criteria for exclusion, then HS 392330 is the appropriate classification.
How is the duty calculated for products under HS 392330?
A shipment of 10,000 plastic water bottles, each with a volume of 500 ml, declared at a customs value of $2,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value. The calculation is: 5.0% × $2,000 USD = $100.00. This rate is published in the USITC Harmonized Tariff Schedule (HTS) under subheading 3923309000 for "Other" bottles of this type.
Which trade agreements reduce duties for HS 392330?
Several free trade agreements may reduce the applicable duty rate for HS 392330, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating plastic bottles from Canada and Mexico can enter the US duty-free. To claim this preference, a self-certified origin statement is typically required. Additionally, for goods originating in developing countries that are beneficiaries of the Generalized System of Preferences (GSP), duties may be reduced or eliminated, often requiring a GSP Form A. For EU-UK trade, originating plastic bottles would be duty-free under the Trade and Cooperation Agreement, requiring an EUR.1 movement certificate or an origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392330 (Carboys, bottles, flasks, and similar articles)?
The Most Favored Nation (MFN) duty rate for HS code 392330 in the United States is 6.00% ad valorem. However, preferential rates apply for goods originating from countries with trade agreements. For example, goods from Australia (AU), Canada (CA), Chile (CL), and Singapore (SG) may enter duty-free under specific trade agreements. Always verify the specific origin and applicable trade agreement to determine the correct duty rate.
How is the import duty for HS code 392330 calculated, and can you provide an example?
The duty for HS code 392330 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if you import 1,000 plastic bottles valued at $2.00 each, the total value is $2,000. If the applicable MFN duty rate is 6.00%, the calculated duty would be $2,000 * 6.00% = $120.00. If a specific duty applies (e.g., per kilogram), the calculation would be rate per unit × quantity.
What are the key classification criteria for articles under HS code 392330?
HS code 392330 covers carboys, bottles, flasks, and similar articles of plastics, primarily used for the conveyance or packing of goods. Key criteria include the material (plastics), the form (bottles, flasks, carboys, or articles of a similar nature and function), and their primary use (packing or conveyance). Articles designed for other specific uses, such as laboratory equipment or decorative items, may fall under different HS codes.
Which common trade agreements significantly impact the duty rates for HS code 392330?
Several trade agreements can affect duty rates for HS code 392330. For imports into the United States, agreements like the USMCA (United States-Mexico-Canada Agreement), CAFTA-DR (Dominican Republic-Central America Free Trade Agreement), and bilateral agreements with countries such as Chile, Singapore, and Australia often provide preferential or duty-free access, provided the goods meet the rules of origin. Importers must ensure they have the necessary documentation, such as a Certificate of Origin, to claim these benefits.
What documentation is typically required when importing goods classified under HS code 392330?
Standard import documentation for HS code 392330 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin is essential. Depending on the type of plastic and the intended use of the containers (e.g., food contact), additional declarations or certifications regarding material safety and compliance may be required by customs authorities.