HS 392410 Tableware and kitchenware
Quick Answer: Tableware and kitchenware imported under HS 392410 enters the UK at 6.00%, the EU at 6.50%, and the US at 3.4% (MFN). This classification covers a broad range of reusable articles for serving and preparing food and beverages, typically made from plastics. Examples include plates, cups, bowls, serving spoons, and food storage containers. Importers should be aware of potential variations in specific subheadings and associated duty rates across different jurisdictions. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3924100011 | 6.00 % | — | — |
| 3924100020 | 6.00 % | — | — |
| 3924100000 | 6.00 % | — | — |
| 3924100019 | 6.00 % | — | — |
| 3924100090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3924100000 | 6.50 % | — | — |
| 3924100011 | 6.50 % | — | — |
| 3924100019 | 6.50 % | — | — |
| 3924100020 | 6.50 % | — | — |
| 3924100090 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3924101000 | 3.4% | Free (17 programs) | ["No. and kg"] |
| 3924103000 | 5.3% | Free (17 programs) | ["No."] |
| 392410 | — | — | — |
| 3924102000 | 6.5% | Free (17 programs) | ["kg"] |
| 3924104000 | 3.4% | Free (17 programs) | ["No. and 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 3924.10?
Imports of Tableware and kitchenware 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 392410 cover?
This subheading covers tableware and kitchenware of plastics, as defined by the World Customs Organization's Harmonized System Explanatory Notes. This includes items such as plates, bowls, cups, saucers, serving dishes, cutlery (spoons, forks, knives), and other articles for serving or preparing food and beverages, provided they are made of plastics and not elsewhere specified or included. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing a wide array of household and catering plasticware.
What falls outside HS 392410?
The following products are excluded from HS 392410: articles of plastics of a kind used for technical purposes (e.g., laboratory equipment), articles of plastics for structural purposes, and articles of plastics for the conveyance or packing of goods. For instance, plastic funnels used in laboratories would be classified elsewhere, as would large plastic containers for industrial use. Tableware and kitchenware made from materials other than plastics, such as glass, ceramic, or metal, are also excluded and fall under different HS headings.
What are common classification mistakes for HS 392410?
A common error is misclassifying plastic articles that, while resembling tableware or kitchenware, are intended for specific technical or industrial applications. For example, plastic components of a food processing machine, even if they come into contact with food, would not be classified under 392410 but under the heading for machinery. Adherence to General Rule of Interpretation (GRI) 1, 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 errors.
How should importers classify products under HS 392410?
The correct procedure for classifying products under HS 392410 involves a thorough examination of the product's material composition and intended use. Importers and customs brokers must consult the official HS Nomenclature, relevant Explanatory Notes, and national tariff schedules like the USITC HTS or the UK Trade Tariff. Confirming that the item is indeed made of plastic and functions as tableware or kitchenware, and is not specifically excluded by a more specific heading or note, is the primary step.
How is the duty calculated for products under HS 392410?
A set of 12 plastic drinking cups, weighing 0.5 kg and declared at a customs value of $25.00 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value. The calculation is: 5% × $25.00 = $1.25. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 392410.0000.
Which trade agreements reduce duties for HS 392410?
Several free trade agreements may reduce the applicable duty rate for HS 392410, 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. For goods originating from countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates may apply, often resulting in duty-free entry, with documentation such as a EUR.1 movement certificate or an origin declaration on the invoice being necessary.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 392410 (Tableware and kitchenware of plastics)?
The Most Favored Nation (MFN) duty rate for HS code 392410 in the United States is typically 6.00% ad valorem. However, preferential rates apply under various Free Trade Agreements (FTAs) and trade programs. For example, goods from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), Oman (OM), Peru (PE), and Singapore (SG) may receive duty-free treatment (Free). It is crucial to consult the latest USITC Harmonized Tariff Schedule for specific country rates and any applicable quotas or restrictions. For the EU, the TARIC database will show applicable rates, and for the UK, the UK Trade Tariff is the definitive source.
How is the import duty for plastic tableware calculated under HS 392410?
Import duty is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of plastic plates valued at $10,000 USD is imported into the U.S. and subject to the MFN duty rate of 6.00%, the duty would be calculated as: $10,000 (Value) × 0.06 (Duty Rate) = $600 (Duty Amount). Always ensure your customs value is accurately determined according to the WTO Valuation Agreement.
What specific criteria determine if an item falls under HS code 392410 for tableware and kitchenware?
HS code 392410 covers 'Tableware and kitchenware' made of plastics. This includes items such as plates, bowls, cups, saucers, serving dishes, cutlery (spoons, forks, knives), and other household articles used for serving, preparing, or storing food and beverages. The key classification criteria are the material (plastics) and the intended use (tableware or kitchenware). Items made from other materials, or those not intended for direct food contact or serving, would be classified elsewhere. For instance, plastic storage containers for non-food items would likely fall under a different heading.
What documentation is typically required for importing plastic tableware and kitchenware under HS 392410?
Standard import documentation for HS 392410 includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of origin and destination, a Certificate of Origin may be required to claim preferential duty rates under trade agreements. Additionally, importers should be aware of any specific health, safety, or product conformity requirements related to food-contact materials. For the U.S., compliance with FDA regulations regarding food-contact substances is essential. Always verify specific requirements with the customs authority of the importing country.
Which common trade agreements significantly impact the duty rates for HS 392410?
Several trade agreements can significantly reduce or eliminate duties for HS 392410. In the U.S., agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), the United States-Mexico-Canada Agreement (USMCA), and bilateral FTAs with countries such as Chile, South Korea, and Singapore often provide preferential duty rates, frequently resulting in duty-free entry for qualifying goods. Importers must ensure their goods meet the rules of origin stipulated in each agreement to benefit from these reduced rates. Checking the specific provisions within the relevant trade agreement and the Harmonized Tariff Schedule is crucial.