HS 392590 Other
Quick Answer: Articles of plastics, not elsewhere specified or included, imported under HS 392590 enter the UK at 6.00%, the EU at 6.50%, and the US at 5.3% (MFN). This residual classification applies to plastic articles that do not fit into more specific categories within Chapter 39, such as those for construction, as described in HS 3925.10 to 3925.80. Importers should carefully review the specific characteristics of their goods to ensure they are not classifiable under a more precise heading, as misclassification can lead to penalties. According to CustomTariffs data, the US also offers duty-free entry for certain trading partners under this code.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3925901000 | 6.00 % | — | — |
| 3925908000 | 6.00 % | — | — |
| 3925900000 | — | — | — |
| 3925902000 | 6.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3925902000 | 6.50 % | — | — |
| 3925900000 | 6.50 % | — | — |
| 3925901000 | 6.50 % | — | — |
| 3925908000 | 6.50 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3925900000 | 5.3% | 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 3925.90?
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 392590 cover?
This subheading covers "Other" articles of plastics and articles of other materials of headings 3901 to 3914, not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this residual category is for plastic articles that do not fit into more specific subheadings within heading 3925, which itself pertains to builders' wares of plastics. Examples include certain plastic components for construction not explicitly listed elsewhere, such as specialized plastic fixings or decorative elements.
What falls outside HS 392590?
The following products are excluded from HS 392590: articles of plastics of Chapter 39 that are specifically enumerated in more precise subheadings of heading 3925, such as cellular sheets, panels, plates, or film (3925.10), reservoirs, tanks, vats, and other similar containers (3925.20), and doors, windows, and their frames and thresholds (3925.30). Additionally, finished goods for specific uses, like plastic pipes (3917) or plastic flooring (3918), are classified under their respective headings, not as residual "other" builders' wares.
What are common classification mistakes for HS 392590?
A common error is classifying plastic articles that have a specific use or material composition under this residual subheading when a more appropriate, specific HS code exists. For instance, plastic components for electrical installations might be mistakenly classified here instead of under Chapter 85. This often arises from overlooking the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3(a) and 3(b), which prioritize specific headings and essential character over residual categories.
How should importers classify products under HS 392590?
The correct procedure for classifying products under HS 392590 involves a thorough examination of the product's material composition, intended use, and physical characteristics. Importers and customs brokers must first consult the Explanatory Notes for heading 3925 and then review all preceding subheadings within 3925 to ensure the item is not specifically covered. If it is a plastic article used in construction and not elsewhere specified, then 392590 becomes the appropriate classification.
How is the duty calculated for products under HS 392590?
A specific plastic window frame component weighing 2.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $1.25. This is calculated using the MFN rate of 5% ad valorem, applied to the declared value ($50.00 USD × 0.05 = $2.50), and a specific duty of $0.50 per kg ($0.50/kg × 2.5 kg = $1.25). The total duty is the higher of the two, which is $2.50. This is calculated using the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 392590?
Several free trade agreements may reduce the applicable duty rate for HS 392590, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may be eligible for a 0% duty rate. The top origin countries benefiting from such agreements for this category often include Canada and Mexico. To claim preference under USMCA, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required, depending on the value and specific circumstances.
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FAQ
What are the typical import duty rates for HS code 392590?
Import duty rates for HS code 392590, which covers 'Other articles of plastics, not elsewhere specified or included,' can vary significantly by country. For example, the U.S. Most Favored Nation (MFN) rate is 6.5% ad valorem. The UK's standard rate is 6.5% ad valorem. The EU's TARIC system shows a standard rate of 6.00% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
How is the import duty for HS 392590 calculated with a concrete example?
Import duties are typically calculated based on the value of the goods (ad valorem) or their weight/quantity (specific duty), or a combination. For an ad valorem rate, if the MFN duty rate is 6.5% and the declared value of the imported goods under HS 392590 is $10,000, the duty would be calculated as: $10,000 (value) × 0.065 (duty rate) = $650. Always verify if other charges like customs fees or taxes apply.
Which trade agreements offer preferential duty rates for HS code 392590?
Several trade agreements can provide preferential duty rates for goods classified under HS 392590. For instance, under the U.S. tariff schedule, preferential rates might be available for countries like Australia (AU), Canada (CA), Chile (CL), South Korea (KR), and Singapore (SG), often resulting in 'Free' entry or significantly reduced rates, provided the goods meet the rules of origin. Importers must obtain a Certificate of Origin to claim these benefits.
What are the classification criteria for determining if an article falls under 'Other' in HS 392590?
HS code 392590 is a residual category for plastic articles that are not specifically covered by other headings within Chapter 39. To classify an item here, it must first be determined that it is made of plastics (as defined in Chapter 39 notes) and that it does not fit into more specific headings like 3925.10 (reservoirs, tanks, vats), 3925.20 (doors, windows, and their frames and thresholds), or 3925.30 (shutters, blinds, etc.). If an article is a plastic component or accessory not otherwise specified, it likely falls under 392590.
What documentation is typically required for importing goods under HS code 392590?
Standard import documentation for HS code 392590 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if preferential duty rates are being claimed. Depending on the specific product and the importing country's regulations, additional certifications related to product safety, material composition, or environmental compliance may be necessary. Always check with the customs authority of the destination country.