HTS heading · chapter 39
3924
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
Analysis
Heading 3924 of the Harmonized Tariff Schedule covers tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. It divides into 2 six-digit subheadings and 8 eight-digit tariff lines, with 10 ten-digit statistical suffixes below them.
None of its 8 lines is duty-free at the general rate. Rates run from 3.1% to 6.5% with a median of 3.4%, so the line you choose sets the duty.
The largest subheadings are 3924.10 (tableware and kitchenware, 4 lines) and 3924.90 (other, 4 lines).
Its median rate of 3.4% sits at the 26th percentile of the headings in chapter 39.
By Census's concordance, most of its statistical lines are made by All Other Plastics Product Manufacturing (326199) and Curtain and Linen Mills (314120). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3924.10.10 | Salt, pepper, mustard and ketchup dispensers and similar dispensers | 3.4% |
| 3924.10.20 | Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | 6.5% |
| 3924.10.30 | Tableware and kitchenware: trays | 5.3% |
| 3924.10.40 | Tableware and kitchenware: other | 3.4% |
| 3924.90.05 | Nursing nipples and finger cots | 3.1% |
| 3924.90.10 | Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings | 3.3% |
| 3924.90.20 | Other: picture frames | 3.4% |
| 3924.90.56 | Other: other | 3.4% |