HTS tariff line · chapter 39
3923.90.00
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other
Analysis
HTS 3923.90.00 covers articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other under heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and…). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in number of items.
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 39 (16th percentile of 236 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from duty-free to 5.3%, so the exact line matters. The widest gap is with 3923.10.20 (specially shaped or fitted for the conveyance or packing of…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 3 percentage points.
The column 2 rate, for countries without normal trade relations, is 80%, 26.7 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Statistical suffixes
Neighbouring 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% |