HTS heading · chapter 39
3926
Other articles of plastics and articles of other materials of headings 3901 to 3914
Analysis
Heading 3926 of the Harmonized Tariff Schedule covers other articles of plastics and articles of other materials of headings 3901 to 3914. It divides into 5 six-digit subheadings and 36 eight-digit tariff lines, with 54 ten-digit statistical suffixes below them.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3926.20.40 (other: other) and 3926.30.10 (fittings for furniture, coachwork or the like…).
5 of its 36 lines with a percentage rate are duty-free at the general rate (14%) and 31 are dutiable, from duty-free up to 6.5%. The median line pays 4.2%.
The largest subheadings are 3926.90 (other, 26 lines), 3926.20 (articles of apparel and clothing accessories…, 6 lines), 3926.30 (fittings for furniture, coachwork or the like, 2 lines) and 3926.10 (unnamed, 1 line).
Its median rate of 4.2% sits at the 36th percentile of the headings in chapter 39.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3926.10.00 | Office or school supplies | 5.3% |
| 3926.20.10 | Gloves, mittens and mitts: seamless | Free |
| 3926.20.20 | Baseball and softball gloves and mitts | Free |
| 3926.20.30 | Specially designed for use in sports: other | 3% |
| 3926.20.40 | Other: other | 6.5% |
| 3926.20.60 | Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic with or without attached hoods, valued not over $10 per unit | Free |
| 3926.20.90 | Other: other | 5% |
| 3926.30.10 | Fittings for furniture, coachwork or the like: handles and knobs | 6.5% |
| 3926.30.50 | Fittings for furniture, coachwork or the like: other | 5.3% |
| 3926.40.00 | Statuettes and other ornamental articles | 5.3% |
| 3926.90.10 | Other: buckets and pails | 3.4% |
| 3926.90.16 | Other: pacifiers | 3.1% |
| 3926.90.21 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal | 4.2% |
| 3926.90.25 | Handles and knobs, not elsewhere specified or included, of plastics | 6.5% |
| 3926.90.30 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | 4.2% |
| 3926.90.33 | Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: handbags | 6.5% |
| 3926.90.35 | Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: other | 6.5% |
| 3926.90.40 | Imitation gemstones | 2.8% |
| 3926.90.45 | Gaskets, washers and other seals | 3.5% |
| 3926.90.48 | Other: photo albums | 3.4% |
| 3926.90.50 | Frames or mounts for photographic slides | 3.8% |
| 3926.90.55 | Containing textile fibers: v-belts | 5.1% |
| 3926.90.56 | With textile components in which vegetable fibers predominate by weight over any other textile fiber | 5.1% |
| 3926.90.57 | With textile components in which man-made fibers predominate by weight over any other textile fiber | 6.5% |
| 3926.90.59 | Other: other | 2.4% |
| 3926.90.60 | Belting and belts, for machinery: other | 4.2% |
| 3926.90.65 | Clothespins: spring type | 4.2% |
| 3926.90.70 | Clothespins: other | 5.3% |
| 3926.90.75 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | 4.2% |
| 3926.90.77 | Waterbed mattresses and liners, and parts of the foregoing | 2.4% |
| 3926.90.83 | Empty cartridges and cassettes for typewriter and machine ribbons | 5.3% |
| 3926.90.85 | Fasteners, in clips suitable for use in a mechanical attaching device | 6.5% |
| 3926.90.87 | Flexible plastic document binders with tabs, rolled or flat | 5.3% |
| 3926.90.94 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of lead | Free |
| 3926.90.96 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to length | Free |
| 3926.90.99 | Other: other | 5.3% |