HS 392340 Spools, cops, bobbins and similar supports
Quick Answer: Spools, cops, bobbins, and similar supports imported under HS 392340 enter the UK at rates up to 6.00%, the EU at rates up to 6.50%, and the US at rates up to 80% or duty-free for certain trade agreements. This classification covers supports made of plastics or other materials used for winding yarn, thread, wire, or similar materials. Importers should be aware of the significant duty rate variations, particularly in the US, and consult specific trade agreements for potential preferential treatment. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923400000 | — | — | — |
| 3923409000 | 6.00 % | — | — |
| 3923401000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923401000 | 5.30 % | — | — |
| 3923400000 | — | — | — |
| 3923409000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39234000 | 5.3% | Free (17 programs) | — |
| 3923400050 | — | — | ["kg"] |
| 3923400010 | — | — | ["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 3923.40?
Imports of Spools, cops, bobbins and similar supports 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 392340 cover?
This subheading covers spools, cops, bobbins, and similar supports, all of which are designed to hold yarn, thread, wire, cable, or other filamentary materials. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, these items are typically made of plastics. They are characterized by their cylindrical or conical shape, often with flanges, and are intended for winding, unwinding, or storage purposes in manufacturing or processing operations.
What falls outside HS 392340?
The following products are excluded from HS 392340: finished textile articles wound on spools, such as pre-wound bobbins for sewing machines, which are classified based on their textile component. Also excluded are larger industrial reels or drums for cable or rope, which may fall under other headings within Chapter 39 or other chapters depending on material and specific use. Simple plastic tubes or rods not designed as supports for winding filamentary materials are also not covered by this subheading.
What are common classification mistakes for HS 392340?
A common error is misclassifying spools or bobbins that are an integral part of a finished product, such as a spool of fishing line or a bobbin of thread for retail sale. Under the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3, such composite goods are classified according to their essential character. If the primary function is the textile or filamentary material, the entire item might be classified with that material, rather than the plastic support alone.
How should importers classify products under HS 392340?
The correct procedure for classifying products under HS 392340 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must determine if the item is a plastic support specifically designed for winding yarn, thread, wire, or similar materials. Consulting the WCO Explanatory Notes and the specific tariff schedule of the importing country (e.g., USITC HTS, EU TARIC) is crucial to confirm that the product meets the criteria for this subheading.
How is the duty calculated for products under HS 392340?
A shipment of 10,000 plastic bobbins for industrial thread, with a declared customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 7.0% ad valorem, applied to the declared value ($5,000 USD × 0.07 = $350.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for subheading 3923.40.0000.
Which trade agreements reduce duties for HS 392340?
Several free trade agreements may reduce the applicable duty rate for HS 392340, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for eligible originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may offer preferential rates for originating goods from countries like Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a specific origin declaration for CPTPP is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392340 (Spools, cops, bobbins and similar supports)?
The Most Favored Nation (MFN) duty rate for HS code 392340 can vary by country. For example, in the United States, the MFN duty rate is 6.00% ad valorem. In the European Union, the rate is typically 3.5% ad valorem. In the United Kingdom, the rate is 4.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates. These rates are subject to change and can be influenced by trade agreements and specific country policies.
How is the import duty for HS code 392340 calculated, and can you provide an example?
Import duty for HS code 392340 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For instance, if the United States MFN duty rate of 6.00% applies, and you import spools valued at $10,000 USD, the duty would be calculated as: $10,000 (value) × 0.06 (duty rate) = $600 USD. Some countries may also apply specific duties based on weight or other units, but for 392340, ad valorem is most common. Always verify the basis of duty calculation with the importing country's customs authority.
What are the classification criteria for goods to be classified under HS code 392340?
HS code 392340 covers spools, cops, bobbins, and similar supports, primarily made of plastics or other materials listed in Chapter 39 of the Harmonized System. These supports are designed to hold or wind materials such as thread, yarn, wire, film, or tape. Key classification criteria include the material of manufacture (predominantly plastic) and the function of the item as a support for winding or holding. Items that are integral parts of machinery or equipment, or those primarily designed for retail sale as finished goods (e.g., pre-filled with product), may fall under different HS codes.
Which trade agreements offer preferential duty rates for HS code 392340, and what documentation is needed?
Preferential duty rates under trade agreements significantly impact the cost of importing goods under HS code 392340. For example, under the USMCA (United States-Mexico-Canada Agreement), goods originating from Canada or Mexico may receive preferential treatment. The EU has numerous Free Trade Agreements (FTAs) with countries like Switzerland, Norway, and Japan, potentially offering reduced or zero duties. To claim preferential treatment, importers typically need a Certificate of Origin (COO) or a declaration of origin issued by the exporter, demonstrating that the goods meet the rules of origin stipulated in the specific trade agreement. Always consult the relevant trade agreement text and the importing country's customs regulations for precise requirements.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing goods under HS code 392340?
While a commercial invoice, packing list, and bill of lading are standard import documents, specific requirements for HS code 392340 can depend on the importing country and the nature of the goods. For instance, if the spools are intended for use in the food or pharmaceutical industry, additional certifications regarding material safety or compliance with health regulations might be necessary. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin is mandatory. Importers should also be prepared to provide product specifications or technical data sheets if customs authorities require further clarification on the material composition or intended use of the supports to confirm correct classification.