Other articles of plastics and articles of other materials of headings 3901 to 3914
54 declarable lines
Heading 3926 covers other articles of plastics, plus articles of other materials of headings 3901 to 3914, that are not specified or included in another heading. It is split first by article type: office or school supplies, articles of apparel and clothing accessories (mainly gloves), fittings for furniture or coachwork, statuettes and ornamental articles, and a large residual other group with many individually named goods. The glove lines split further by seamless versus other construction, disposable versus other, and sports use.
Products in this heading
- Disposable plastic examination-style gloves
- Plastic rain ponchos and slickers with a PVC outer shell
- Plastic handles and knobs for furniture or cabinets
- Plastic statuettes and decorative ornaments
- Plastic buckets and pails
- Plastic spring-type clothespins
- Plastic O-rings and gaskets
- Plastic photo albums
How to choose the right subheading
- Material: the article must be of plastics, or of materials of headings 3901 to 3914, and not provided for in a more specific heading.
- For gloves and mittens: whether the glove is seamless or other, and whether it is disposable, since these split the rate.
- For gloves and mittens: whether the article is specially designed for sports, and for which sport.
- Use or named category: office or school supplies, furniture fittings, ornamental articles, and the named goods in the residual other group each have their own line.
- For plastic rainwear, the outer shell material and the value per unit decide between the free rainwear line and the general apparel lines.
Often confused with
- Heading 3924Plastic tableware, kitchenware and household articles such as bowls and spatulas
Heading 3924 covers tableware, kitchenware and hygienic or toilet articles of plastics, which take priority over the residual heading.
- Heading 3917Plastic tubes, pipes and hoses, and their fittings
Tubes, pipes, hoses and fittings are specifically provided for in 3917.
- Heading 3923Plastic boxes, crates and other packing containers
Articles for the conveyance or packing of goods are classified in 3923.
- Heading 6116Knit textile gloves coated or covered with plastics
Gloves made from knitted fabric, even with a plastic coating, generally fall in chapter 61 rather than 3926.
- Heading 3919Self-adhesive plastic tape and film in rolls
Self-adhesive plates, sheets, film, tape and strip of plastics are classified in 3919.
Frequently asked questions
What is the HTS code for disposable plastic gloves?
Seamless disposable plastic gloves are classified under 3926.20.10.20 at a general (MFN) rate of Free. Disposable gloves that are not seamless go under 3926.20.40.10 at a general (MFN) rate of 6.5%.
How do I classify plastic office or school supplies?
Plastic office or school supplies are classified under 3926.10.00.00 at a general (MFN) rate of 5.3%. If the item is a plastic binder with tabs that is flexible and rolled or flat, check 3926.90.87.00 first, which carries a general (MFN) rate of 5.3%.
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.
All lines in heading 3926
- 3926.10.00.00Office or school supplies5.3%
- 3926.20.10.10Gloves, mittens and mitts / Seamless / Surgical and medicalFree
- 3926.20.10.20Gloves, mittens and mitts / Seamless / DisposableFree
- 3926.20.10.50Gloves, mittens and mitts / Seamless / OtherFree
- 3926.20.20.00Baseball and softball gloves and mittsFree
- 3926.20.30.00Specially designed for use in sports / Other3%
- 3926.20.40.10Articles of apparel and clothing accessories (including gloves, mittens and mitts) / Gloves, mittens and mitts / Disposable6.5%
- 3926.20.40.50Articles of apparel and clothing accessories (including gloves, mittens and mitts) / Gloves, mittens and mitts / Other6.5%
- 3926.20.60.00Plastic 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 unitFree
- 3926.20.90.10Articles of apparel and clothing accessories (including gloves, mittens and mitts) / Aprons5%
- 3926.20.90.50Articles of apparel and clothing accessories (including gloves, mittens and mitts) / Other5%
- 3926.30.10.00Fittings for furniture, coachwork or the like / Handles and knobs6.5%
- 3926.30.50.00Fittings for furniture, coachwork or the like / Other5.3%
- 3926.40.00.10Bows and similar products for decorative purposes including gift-packaging and the like5.3%
- 3926.40.00.90Statuettes and other ornamental articles / Other5.3%
- 3926.90.10.00Buckets and pails3.4%
- 3926.90.16.00Pacifiers3.1%
- 3926.90.21.00Ice 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 metal4.2%
- 3926.90.25.00Handles and knobs, not elsewhere specified or included, of plastics6.5%
- 3926.90.30.00Parts 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 sails4.2%
- 3926.90.33.00Handbags6.5%
- 3926.90.35.00Other6.5%
- 3926.90.40.00Imitation gemstones2.8%
- 3926.90.45.10Gaskets, washers and other seals / O-Rings3.5%
- 3926.90.45.90Gaskets, washers and other seals / Other3.5%
- 3926.90.48.00Photo albums3.4%
- 3926.90.50.00Frames or mounts for photographic slides3.8%
- 3926.90.55.00Belting and belts, for machinery / Containing textile fibers / V-belts5.1%
- 3926.90.56.00With textile components in which vegetable fibers predominate by weight over any other textile fiber5.1%
- 3926.90.57.00With textile components in which man-made fibers predominate by weight over any other textile fiber6.5%
- 3926.90.59.00Belting and belts, for machinery / Containing textile fibers / Other2.4%
- 3926.90.60.10Belting and belts, for machinery / Synchronous belts4.2%
- 3926.90.60.90Belting and belts, for machinery / Other4.2%
- 3926.90.65.10Valued not over 80 cents per gross4.2%
- 3926.90.65.20Valued over 80 cents but not over $1.35 per gross4.2%
- 3926.90.65.30Valued over $1.35 but not over $1.70 per gross4.2%
- 3926.90.65.50Clothespins / Spring type / Valued over $1.70 per gross4.2%
- 3926.90.70.00Clothespins / Other5.3%
- 3926.90.75.00Pneumatic mattresses and other inflatable articles, not elsewhere specified or included4.2%
- 3926.90.77.00Waterbed mattresses and liners, and parts of the foregoing2.4%
- 3926.90.83.00Empty cartridges and cassettes for typewriter and machine ribbons5.3%
- 3926.90.85.00Fasteners, in clips suitable for use in a mechanical attaching device6.5%
- 3926.90.87.00Flexible plastic document binders with tabs, rolled or flat5.3%
- 3926.90.94.00Cards, 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 leadFree
- 3926.90.96.00Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to lengthFree
- 3926.90.99.05Elastic bands made wholly of plastics5.3%
- 3926.90.99.15Laboratory ware / Separatory funnels5.3%
- 3926.90.99.20Laboratory ware / Other5.3%
- 3926.90.99.25Reflective triangular warning signs for road use5.3%
- 3926.90.99.30Ladders5.3%
- 3926.90.99.40Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes5.3%
- 3926.90.99.50Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensers5.3%
- 3926.90.99.87Rigid tubes or pipes suitable for use as electrical conduit5.3%
- 3926.90.99.89Other5.3%