HTS heading · chapter 39
3923
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
Analysis
Heading 3923 of the Harmonized Tariff Schedule covers articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. It divides into 7 six-digit subheadings and 8 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 5.3%. The median line pays 3%.
The spread of 5.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5.3%, applies to 3923.40.00 (spools, cops, bobbins and similar supports) and 3923.50.00 (stoppers, lids, caps and other closures).
Its median rate of 3% sits at the 16th percentile of the headings in chapter 39.
The largest subheadings are 3923.10 (boxes, cases, crates and similar articles, 2 lines), 3923.21 (unnamed, 1 line), 3923.29 (unnamed, 1 line) and 3923.30 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3923.10.20 | Specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles of subheadings 3923.10 or 8486.90 | Free |
| 3923.10.90 | Boxes, cases, crates and similar articles: other | 3% |
| 3923.21.00 | Of polymers of ethylene | 3% |
| 3923.29.00 | Sacks and bags (including cones): of other plastics | 3% |
| 3923.30.00 | Carboys, bottles, flasks and similar articles | 3% |
| 3923.40.00 | Spools, cops, bobbins and similar supports | 5.3% |
| 3923.50.00 | Stoppers, lids, caps and other closures | 5.3% |
| 3923.90.00 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other | 3% |