HS 392490 Other
Quick Answer: Tableware and kitchenware of plastics, not elsewhere specified, imported under HS 392490 enters the UK at rates up to 6.50%, the EU at 6.50%, and the US at rates up to 25%. This residual category encompasses plastic articles for table, kitchen, toilet, and office use that are not specifically classified under other headings within Chapter 39. Importers should carefully review specific product descriptions and destination country tariff schedules to determine the precise duty rate, as preferential rates may apply in the US based on trade agreements. According to CustomTariffs data, careful classification is crucial to avoid overpayment of duties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3924900010 | 6.50 % | — | — |
| 3924900000 | — | — | — |
| 3924900090 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3924900090 | 6.50 % | — | — |
| 3924900000 | 6.50 % | — | — |
| 3924900010 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3924900500 | 3.1% | Free (17 programs) | ["gross"] |
| 39249010 | 3.3% | Free (17 programs) | — |
| 3924901010 | — | — | ["kg"] |
| 3924901050 | — | — | ["No. and kg"] |
| 392490 | — | — | — |
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 3924.90?
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, 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 392490 cover?
This subheading covers "Other" articles of plastics and articles of other materials of heading 3924, which are specifically designed for household or sanitary purposes. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes items like plastic toilet seats, covers, and associated fittings, as well as plastic articles for kitchen or table use not elsewhere specified, such as plastic strainers, graters, and butter dishes. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this broad scope for plastic household and sanitary ware not falling under more specific subheadings within 3924.
What falls outside HS 392490?
The following products are excluded from HS 392490: articles of plastics of a kind used in machines or mechanical appliances or for other technical uses (Chapter 39, Note 1(k)), and articles of plastics for the conveyance or packing of goods (Chapter 39, Note 1(f)). For instance, plastic tubing for industrial machinery, plastic containers for transporting chemicals, or plastic components for electronic devices would be classified elsewhere. Items like plastic tableware that are specifically designed for children, or plastic bathroom accessories like soap dispensers that are primarily decorative, might also be considered for different classifications depending on their specific design and function.
What are common classification mistakes for HS 392490?
A common error is misclassifying plastic articles that, while used in the household, are more specifically covered by other headings or subheadings. For example, plastic kitchen utensils like spatulas or whisks might be classified under 3924.10 (Tableware, kitchenware and other domestic articles and toilet articles, of plastics) if they are considered part of a set, or under 3924.90 if they are standalone and not specifically covered elsewhere. Furthermore, mistaking articles for technical uses as household items can lead to incorrect classification under this subheading, contrary to General Interpretative Rule 1.
How should importers classify products under HS 392490?
The correct procedure for classifying products under HS 392490 involves a systematic approach. Importers and customs brokers must first determine if the article is made of plastic or other specified materials and if it is intended for household or sanitary use. They should then consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff, to see if a more specific heading or subheading applies. If the article fits the general description of household or sanitary ware and is not specifically provided for elsewhere, then 392490 is the appropriate classification.
How is the duty calculated for products under HS 392490?
A set of 10 plastic food storage containers, with a total declared customs value of $50.00 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 3924.90. The calculation is: 10% of $50.00 = $5.00. This rate applies to goods imported from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 392490?
Several free trade agreements may reduce the applicable duty rate for HS 392490, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the US duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, goods from certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially resulting in a reduced or free duty rate, with a GSP Form A often being the required documentation for claiming such preferences in various jurisdictions.
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FAQ
What are the typical import duty rates for HS code 392490, and how do preferential rates apply?
HS code 392490, covering 'Other' tableware, kitchenware, and other household articles of plastics, faces varying Most Favored Nation (MFN) duty rates depending on the importing country. For instance, the U.S. MFN rate is 6.50% ad valorem. However, preferential rates under Free Trade Agreements (FTAs) can significantly reduce or eliminate these duties. Examples of countries with preferential access include Australia (AU), Canada (CA), and South Korea (KR), often resulting in a 'Free' duty rate for eligible goods originating from these nations. Importers must verify the specific origin of their goods and consult the relevant trade agreement schedules for precise preferential duty rates.
What specific criteria determine if an article of plastic falls under HS code 392490 ('Other') versus a more specific classification?
HS code 392490 is a residual category. Articles of plastic are classified under this code if they are tableware, kitchenware, or other household articles of plastics that are not specifically enumerated elsewhere in Chapter 39 of the Harmonized System. This means if an item is designed for serving, preparing, or storing food or beverages, or is a general household article made of plastic (e.g., plastic storage containers, plastic dustbins, plastic toilet seats), and does not fit into more specific headings like 3924.10 (Tableware and kitchenware) or 3924.90.10 (certain types of plastic tableware), it will likely be classified here. A thorough review of the Explanatory Notes to the Harmonized System and national tariff rulings is crucial for accurate classification.
What documentation is typically required when importing goods classified under HS code 392490?
When importing goods under HS code 392490, standard import documentation is generally required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the goods, additional documentation might be necessary. For instance, if preferential duty rates are claimed under an FTA, a Certificate of Origin or a declaration of origin, compliant with the terms of the agreement, is essential. Some countries may also require product-specific declarations or certifications related to safety or material composition, particularly for items intended for food contact.
How is the import duty for HS code 392490 calculated, using a practical example?
The duty calculation for HS code 392490 is typically based on the ad valorem system, meaning a percentage of the value of the imported goods. For example, if a shipment of plastic household articles (classified under 392490) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 6.50% (as in the U.S.), the import duty would be calculated as follows: Duty = Customs Value × Duty Rate. In this case, Duty = $10,000 × 0.0650 = $650 USD. If the goods were subject to a specific duty (e.g., per kilogram), the calculation would involve multiplying the quantity by the per-unit rate. Always confirm the applicable duty basis (ad valorem, specific, or compound) with the importing country's customs authority.
Which common trade agreements offer preferential duty rates for goods classified under HS code 392490?
Several trade agreements provide preferential duty rates for goods classified under HS code 392490. For imports into the United States, agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) and agreements with countries such as South Korea (KORUS FTA) may offer reduced or zero duties, provided the goods meet the rules of origin. The European Union's Generalized Scheme of Preferences (GSP) also offers preferential treatment to certain developing countries. Similarly, the UK's Global Tariff incorporates preferences for goods from countries with which the UK has signed trade agreements. Importers must consult the specific text of each relevant trade agreement to determine eligibility and the required proof of origin.