HS 988039 Classified in Chapter 39
Quick Answer: Products classified under HS 988039 enter the UK with no specific tariff lines listed, and the EU with no specific tariff lines listed, indicating potential for general chapter rates or specific national provisions. This code is a placeholder, signifying that the actual classification falls within Chapter 39 of the Harmonized System, which covers plastics and articles thereof. Importers and customs brokers must consult the detailed subheadings within Chapter 39 for the correct classification and applicable duty rates in each jurisdiction. According to CustomTariffs data, further investigation into the specific plastic material or article is crucial for accurate customs declarations and to avoid potential delays or penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880390000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880390000 | — | — | — |
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.
How to Classify This HS Code?
What products does HS 988039 cover?
This subheading covers products classified within Chapter 39 of the Harmonized Commodity Description and Coding System (HS). Chapter 39 pertains to plastics and articles thereof. This broad category includes raw plastics in primary forms, such as polymers, as well as semi-finished and finished articles made from plastics, provided they meet the specific criteria outlined in the WCO HS Nomenclature and are not specifically excluded by other headings or chapters. For instance, this can encompass plastic sheeting, tubes, pipes, and various molded or extruded plastic goods.
What falls outside HS 988039?
The following products are excluded from HS 988039 and are classified elsewhere: finished goods that are specifically enumerated in other chapters of the HS, such as plastic toys (Chapter 95), plastic medical instruments (Chapter 90), or plastic footwear (Chapter 64). Additionally, composite goods where plastic is not the principal material, or where the article falls under a more specific HS heading based on its function or material composition, will not be classified here. For example, a plastic-encased electronic device would be classified under its respective electronic heading.
What are common classification mistakes for HS 988039?
A common error is misinterpreting the scope of "primary forms" within Chapter 39, leading to the incorrect classification of semi-finished or finished articles. Importers may also fail to consider General Interpretative Rule 3, which dictates how to classify composite goods or mixtures, potentially classifying an article under Chapter 39 when it should be classified according to its essential character or principal component in another chapter. For example, a plastic-coated textile fabric might be incorrectly classified under Chapter 39 instead of Chapter 59.
How should importers classify products under HS 988039?
The correct procedure for classifying products under HS 988039 involves a systematic review of the Harmonized System Explanatory Notes for Chapter 39 and the relevant General Interpretative Rules. Importers and customs brokers must first determine if the product is indeed a plastic or an article thereof. Then, they should consult the specific headings and subheadings within Chapter 39 to find the most precise classification based on the material composition, form, and intended use of the article. Referencing official tariff databases like the USITC HTS or EU TARIC is crucial for accurate determination.
How is the duty calculated for products under HS 988039?
A shipment of 1,000 kilograms of polyethylene pellets (HS 3901.90.0000) declared at a customs value of $1,500 USD would attract a US duty of $75.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $1,500 USD = $75.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule of the United States (HTSUS).
Which trade agreements reduce duties for HS 988039?
Several free trade agreements may reduce the applicable duty rate for HS 988039, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) also offers reduced or Free duty rates for eligible products from designated developing countries. To claim preferential treatment under USMCA, a valid Certificate of Origin is required. For GSP, a GSP Form A or a self-certified origin statement may be necessary, depending on the exporting country's specific requirements.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What does HS code 988039, 'Classified in Chapter 39', signify for import duties?
HS code 988039 is not a standard Harmonized System code used for tariff classification. It appears to be a placeholder or internal reference, possibly indicating that the goods are classified under Chapter 39 of the Harmonized Tariff Schedule (HTS), which covers 'Plastics and articles thereof'. Actual import duties will depend on the specific 6-digit HS code within Chapter 39 that accurately describes the imported product, and the country of origin. For example, a specific plastic resin might have an HTS code like 3901.10.0000, which would then determine the applicable duty rate based on the importing country's tariff schedule (e.g., US HTS, EU TARIC, UK Trade Tariff).
How are import duties calculated for goods falling under Chapter 39, given the reference to HS code 988039?
Import duties for goods classified under Chapter 39 are calculated based on the specific 6-digit HS code assigned to the product and the importing country's tariff schedule. Duties can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For instance, if a plastic film is classified under HTSUS code 3920.62.0000, and the Most Favored Nation (MFN) duty rate is 3.5% ad valorem, an import valued at $10,000 would incur a duty of $350 (3.5% of $10,000). Importers and brokers must consult the relevant national tariff schedule for the precise classification and duty rate.
What documentation is typically required for imports classified under Chapter 39, especially when a reference like 988039 is used?
While HS code 988039 itself doesn't dictate specific documentation, imports classified under Chapter 39 (Plastics and articles thereof) generally require a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed product description is essential for correct classification within Chapter 39. Depending on the specific plastic article and its origin, additional documentation may be needed, such as a Certificate of Origin to claim preferential duty rates under trade agreements, or specific declarations related to chemical content or safety standards (e.g., REACH for the EU). Always verify requirements with the customs authority of the importing country.
Do trade agreements, such as USMCA or EU trade deals, affect duty rates for products classified in Chapter 39?
Yes, trade agreements can significantly impact duty rates for products classified in Chapter 39. For example, under the United States-Mexico-Canada Agreement (USMCA), many goods originating from Canada or Mexico may qualify for duty-free entry into the U.S. if they meet the agreement's rules of origin. Similarly, the EU has numerous Free Trade Agreements (FTAs) with partner countries that can reduce or eliminate duties on plastics and their articles. To benefit from preferential rates, importers must ensure the goods meet the specific rules of origin for the relevant trade agreement and possess a valid Certificate of Origin.
What are the key classification criteria for distinguishing between different HS codes within Chapter 39?
Chapter 39 of the HTS is structured based on the type of plastic and its form. Key classification criteria include: 1. Primary forms: Whether the plastic is in the form of powders, granules, flakes, or liquids (headings 3901-3914). 2. Semimanufactures: Whether it's in blocks, shapes, or profiles; films, sheets, tape, or strips; rods; tubes; pipes; or profiles (headings 3915-3917). 3. Articles: Whether it's a finished or partially finished article made from plastics (headings 3918-3926). For example, distinguishing between a plastic film (e.g., 3920) and a plastic bag (e.g., 3923) relies on the specific form and function of the article. Importers must carefully examine the product's material composition, manufacturing process, and intended use to determine the correct 6-digit HS code within Chapter 39.