Heading 3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

18 declarable lines

Heading 3923 covers plastic articles used to pack, carry or close goods: boxes and crates, sacks and bags, bottles and flasks, spools and reels, caps and lids, buckets, and other packing goods. It is split first by article type, then by plastic material (polymers of ethylene versus other plastics), closure style (reclosable with integral extruded closure, sliders), size and capacity. Most lines carry a 3% general (MFN) rate, while spools and closures carry 5.3%.

Products in this heading

Corrugated-style plastic shipping crates and totes
Reclosable polyethylene zipper bags for retail packing
Polyethylene retail carrier bags with handles
Clear PET bottles and small plastic flasks
Plastic screw caps, lids and pour spouts
Plastic buckets and pails sold empty
Plastic spools and photographic film reels
Blister packs and plastic packaging cases for wafers

How to choose the right subheading

Identify the article type first: box or crate, bag, bottle or flask, spool or reel, closure, bucket, or other.
For bags, decide whether the plastic is polymers of ethylene or another plastic.
For polyethylene bags, check whether the bag is reclosable with an integral extruded closure and whether it has a slider.
Check size and capacity limits: the 75 mm side rule for small bags, PRCB handle dimensions, and bottle or bucket capacity in liters.
For boxes, check whether the item is specially shaped or fitted for semiconductor wafers, masks or reticles.

Often confused with

Cardboard shipping cartons
Paper-based cartons and boxes are classified in chapter 48, not in plastic packing goods.
Heading 4819
Plastic food storage containers and kitchenware
Tableware and kitchenware are for household use, not for conveyance or packing of goods.
Heading 3924
Plastic film and sheet in rolls
Unprinted film in rolls is a plate, sheet or film of plastics, not a made-up packing article.
Heading 3920
Plastic pipes and tubing
Tubes and pipes for conveying fluids are classified by their own heading, not as packing goods.
Heading 3917

Frequently asked questions

What is the HTS code for small reclosable polyethylene bags?

Reclosable polyethylene bags with an integral extruded closure and no single side exceeding 75 mm go under 3923.21.00.11, at a general (MFN) rate of 3%.

What is the duty on plastic caps and lids?

Stoppers, lids, caps and other closures of plastics are classified under 3923.50.00.00, at a general (MFN) rate of 5.3%.

How do I classify plastic buckets?

Buckets and pails are classified by capacity under 3923.90.00.12 if less than 11.36 liters, 3923.90.00.14 if 11.36 liters or more but not more than 22.71 liters, and 3923.90.00.16 if 22.71 liters or more, all at a general (MFN) rate of 3%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.