HS 392390 Other
Quick Answer: Articles of plastic for the conveyance or packing of goods imported under HS 392390 enter the UK at 6.00%, the EU at 6.50%, and the US at rates ranging from 3% to 80% ad valorem, with many preferential rates being duty-free. This residual classification applies to plastic articles used for packing or conveying goods that are not specifically covered by other headings within Chapter 39. This includes a wide array of items such as plastic bags, boxes, cases, bottles, and other containers not elsewhere specified. Importers should be aware of the significant duty rate variations across major trading blocs, necessitating careful verification of applicable rates and potential preferential treatments. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and cost management.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923900000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3923900000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 39239000 | 3% | Free (17 programs) | — |
| 3923900014 | — | — | ["No."] |
| 3923900080 | — | — | ["No. and kg"] |
| 3923900012 | — | — | ["No."] |
| 3923900016 | — | — | ["No."] |
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 3923.90?
Imports of Other 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 392390 cover?
This subheading covers "Other" articles of plastics and articles of other materials of headings 3901 to 3914, not elsewhere specified within heading 3923. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes a broad range of plastic packaging and containers that do not fit into more specific categories like bottles, jerricans, or boxes. For example, this can encompass plastic bags, sacks, and films used for packaging, as well as various types of plastic stoppers, caps, and lids not specifically enumerated elsewhere in heading 3923. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on the scope, often referencing the material composition and intended use.
What falls outside HS 392390?
The following products are excluded from HS 392390: articles specifically classified under other subheadings of heading 3923, such as bottles (3923.10), jerricans, carboys, and similar containers (3923.20), boxes, cases, crates, and similar articles (3923.30), and bags and sacks, including cones (3923.40). Additionally, items that are not primarily packaging materials, such as plastic sheeting for construction or plastic components for machinery, are classified elsewhere. For instance, plastic films not for packaging are typically found in Chapter 39, but not under heading 3923.
What are common classification mistakes for HS 392390?
A common error is misclassifying articles that have a specific use beyond general packaging, or those that are more specifically described in other subheadings of heading 3923. For example, plastic films used for agricultural mulching might be mistakenly classified here, when they should be classified based on their specific use or material properties elsewhere in Chapter 39. Importers may also incorrectly include reusable plastic containers designed for industrial storage or transport if they do not meet the criteria for the more specific subheadings within 3923, failing to adhere to General Interpretative Rule 1 and 3 of the Harmonized System.
How should importers classify products under HS 392390?
The correct procedure for classifying products under HS 392390 involves a systematic approach. First, determine if the product is an article of plastics or other materials from headings 3901 to 3914. Second, ascertain if it functions as packaging or a transport container. Third, review the preceding subheadings within heading 3923 to see if a more specific classification applies. If the product is not specifically covered by 3923.10 through 3923.40, and it is a plastic packaging article, then 3923.90 is the appropriate classification. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, for detailed notes and rulings.
How is the duty calculated for products under HS 392390?
A shipment of 1,000 kilograms of generic plastic shopping bags, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS code 3923.90.9000, which covers "Other" plastic bags and sacks.
Which trade agreements reduce duties for HS 392390?
Several free trade agreements may reduce the applicable duty rate for HS 392390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement is typically required, detailing the basis for origin. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for eligible goods from certain developing countries, requiring a GSP Form A. The specific preferential rate and documentation requirements depend on the origin country and the importing jurisdiction's regulations.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What is the general import duty rate for HS code 392390?
The Most Favored Nation (MFN) duty rate for goods classified under HS code 392390, which covers 'Other' articles of plastics and articles of other materials listed in heading 3923 (such as closures, caps, stoppers, etc.), is 6.50% ad valorem. This rate applies to imports from countries not covered by preferential trade agreements. Always verify the applicable rate based on the country of origin and any specific trade agreements in force.
How do preferential trade agreements affect the duty rate for HS 392390?
Preferential duty rates significantly reduce or eliminate duties for eligible goods. For HS 392390, several trade agreements offer reduced or free entry. For example, under agreements with Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), the duty rate can be Free. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Consult the relevant trade agreement annexes for specific product eligibility and requirements.
What are the classification criteria for HS code 392390?
HS code 392390 is a residual category for articles of plastics, or of other materials such as paper, paperboard, textiles, or metals, used for the transport or packing of goods, that are not specifically enumerated under other subheadings within heading 3923. This includes items like plastic bags, sacks, boxes, cases, bottles, and other containers, provided they are not specifically classified elsewhere (e.g., certain types of medical or laboratory equipment). The key is that the article must be designed for packing, packaging, or transporting goods.
What documentation is typically required for importing goods under HS 392390?
Standard import documentation for HS 392390 includes a commercial invoice, packing list, and bill of lading or air waybill. If claiming preferential duty rates, a Certificate of Origin or a statement of origin compliant with the specific trade agreement is mandatory. Depending on the nature of the plastic articles, additional certifications regarding material composition or safety standards might be required by the importing country's customs authority. Always check the specific import regulations of the destination country.
Can you provide an example of how import duty is calculated for HS 392390?
Certainly. Let's assume an importer brings 10,000 units of plastic containers classified under HS 392390, with each unit valued at $0.50 USD. The total value of the shipment is 10,000 units * $0.50/unit = $5,000 USD. If the applicable MFN duty rate is 6.50% ad valorem, the import duty would be calculated as: $5,000 (total value) * 0.0650 (duty rate) = $325.00 USD. If a preferential rate of Free applied, the duty would be $0.00.