Heading 3924

Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

10 declarable lines

Heading 3924 covers tableware, kitchenware, other household articles, and hygienic or toilet articles of plastics. It is split between tableware and kitchenware in 3924.10 and other articles in 3924.90, with further lines for specific product types.

Products in this heading

Plastic plates, cups, bowls and serving platters
Plastic salt, pepper, mustard and ketchup dispensers
Plastic trays
Plastic kitchen utensils such as spatulas and ladles
Plastic shower curtains, table covers, mats and runners
Plastic picture frames
Plastic gates for confining children or pets
Nursing nipples and finger cots of plastics

How to choose the right subheading

Confirm the article is made of plastics and is not covered by a more specific heading such as 3922, 3923, 3918 or chapter 95.
Decide whether the article is tableware or kitchenware, which falls in 3924.10.
For tableware or kitchenware, choose the line for dispensers, plates and cups and bowls and serving dishes, trays, or other based on the product type.
For articles that are not tableware or kitchenware, classify in 3924.90 and select the specific category such as curtains and furnishings, picture frames, nursing nipples, gates, or other.
Use the item's normal household use, not its shape alone, to decide between competing plastic article headings.

Often confused with

Plastic baths, sinks, washbasins and toilet seats
Sanitary ware of plastics is specifically covered by heading 3922.
Heading 3922
Plastic crates, bottles and other packing containers
Articles for conveyance or packing of goods are classified in heading 3923.
Heading 3923
Plastic floor coverings, wall coverings or ceiling coverings
Floor and wall or ceiling coverings of plastics are classified in heading 3918.
Heading 3918
Plastic toy tableware sets and other toys
Toys are classified in chapter 95, not as household articles.

Frequently asked questions

What is the HTS code for plastic salt and pepper dispensers?

Plastic salt, pepper, mustard and ketchup dispensers and similar dispensers are classified under 3924.10.10.00, with a general (MFN) duty rate of 3.4%.

What is the duty on plastic plates and cups?

Plastic plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters are classified under 3924.10.20.00, with a general (MFN) duty rate of 6.5%.

How do I classify plastic picture frames?

Plastic picture frames are classified under 3924.90.20.00, with a general (MFN) duty rate of 3.4%.

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.