Chapter Overview
Chapter 39 of the HTS covers the full spectrum of plastics: raw polymers in primary forms, semi-manufactured sheets and films, and finished articles made of plastic. For consumer goods importers, the most relevant headings are 3923 (containers, packaging), 3924 (tableware, kitchenware, and other household articles), and 3926 (other articles of plastic). This is one of the highest-volume import chapters for e-commerce and DTC brands.
China is by far the world's largest exporter of plastic articles, making Section 301 tariff exposure the dominant cost issue for importers in this chapter. The combination of relatively low MFN base duties (typically 3-5.3%) and high additional tariffs from China (7.5-25%) has reshaped sourcing decisions across the plastics industry, with many importers shifting production to Vietnam, India, Thailand, and Mexico.
Classification in Chapter 39 depends on the polymer type (polyethylene, polypropylene, PVC, etc.), the form of the product (primary form, sheet, tube, finished article), and the product's principal use. Products that combine plastic with other materials may classify in a different chapter based on their essential character. For more on importing consumer goods, see our e-commerce and DTC industry page.
Common HTS Codes in Chapter 39
| HTS Code | Description | Representative Duty Rate |
|---|---|---|
| 3901.10 | Polyethylene (LDPE) in primary forms | 6.5% |
| 3902.10 | Polypropylene in primary forms | Free |
| 3920.10 | Plates, sheets, film of polyethylene (non-cellular) | 4.2% |
| 3923.10 | Boxes, cases, crates of plastics | 3% |
| 3923.21 | Sacks and bags of polymers of ethylene | 3% |
| 3923.30 | Carboys, bottles, flasks of plastics | 3% |
| 3924.10 | Tableware and kitchenware of plastics | 3.4% |
| 3924.90 | Other household articles and toilet articles of plastics | 3.4% |
| 3926.20 | Articles of apparel and accessories of plastics | 5% |
| 3926.90 | Other articles of plastics NESOI | 5.3% |
Note: The trade-action layer — particularly Section 301 tariffs on China — is often the real cost driver for plastic goods. A product with a 3.4% base rate may face a total duty of 28.4% or more if imported from China. Always calculate total landed cost including additional tariffs before making sourcing decisions.
Duty Rates & Additional Tariffs
Base MFN duty rates for Chapter 39 finished articles range from 3% to 5.3%. Raw polymer resins vary more widely, with some entering duty-free and others facing rates up to 6.5%. These base rates are moderate, but they tell only part of the story.
Section 301 tariffs: The vast majority of Chapter 39 products from China are subject to Section 301 tariffs at rates of 7.5% to 25%. List 3 products (which include many plastic articles) carry a 25% additional tariff. List 4A products carry 7.5%. The specific rate depends on the HTS code and the product's inclusion on the relevant tariff list. For current Section 301 coverage, see our Section 301 tariff guide.
AD/CVD on specific products: Antidumping and countervailing duty orders exist for certain plastic products from China, including polyethylene terephthalate (PET) film and certain plastic bags. Importers of these specific products must check for active AD/CVD orders and deposit the required duties at time of entry.
PGA & Compliance Requirements
CPSC (Consumer Product Safety Commission)
Plastic products designed for children are subject to CPSC regulations, including mandatory third-party testing for lead content, phthalates, and small-parts hazards. Products must have a Children's Product Certificate (CPC) based on testing by a CPSC-accepted laboratory. Adult-use plastic products are generally not subject to CPSC filing requirements but must still comply with general product safety standards.
FDA (Food Contact Materials)
Plastic products intended for food contact — containers, utensils, food storage bags, beverage bottles — must comply with FDA food additive regulations (21 CFR Parts 174-186). The plastic resin, any colorants, and any additives must be approved for food contact at the temperatures and conditions of intended use. FDA does not require pre-market approval for food-contact plastics that use approved materials, but non-compliant products are subject to detention.
EPA Considerations
Plastic products making antimicrobial or pesticide claims (such as "antibacterial cutting boards") are regulated by EPA under FIFRA and require EPA registration. Products treated with antimicrobial additives for material protection (not public health claims) may be exempt, but the distinction is narrow and frequently misunderstood.
Country of Origin Considerations
Country of origin is the dominant variable in the landed cost equation for plastic products. The base duty rate is relatively low for most articles, making the Section 301 additional tariff the decisive factor.
China: Despite Section 301 tariffs, China remains the world's largest exporter of plastic articles. Many importers have absorbed the additional cost, passed it to consumers, or restructured supply chains. For products where the combined duty reaches 28-30%, the economics of alternative sourcing become compelling.
Vietnam, India, Thailand: These countries have absorbed significant plastic manufacturing capacity as importers diversify away from China. Products manufactured in these countries avoid Section 301 tariffs, but importers must ensure the substantial transformation genuinely occurred there — not merely repackaging of Chinese-origin goods. CBP enforcement of transshipment evasion is active in this category.
USMCA (Mexico and Canada): Plastic articles manufactured in Mexico or Canada may qualify for duty-free treatment under USMCA. The rules of origin for Chapter 39 generally require a tariff shift from outside the chapter or a regional value content threshold. Nearshoring plastic production to Mexico has become increasingly common for importers seeking to avoid Section 301 exposure.
Common Classification Mistakes
Classifying by Material When Use Determines the Code
Not all plastic products classify under Chapter 39. If a plastic article has a specific use that is covered by another chapter, it may classify there instead. Plastic toys classify under Chapter 95, not Chapter 39. Plastic automotive parts often classify under Chapter 87. Plastic electrical components may belong in Chapter 85. The general rule is that the specific chapter prevails over the material chapter.
Ignoring Composite Material Rules
Products made of plastic combined with other materials (metal, textile, wood) must be classified based on their essential character. A storage container with a plastic body and a bamboo lid may classify under Chapter 39, Chapter 44 (wood), or Chapter 46 (basketwork) depending on which material gives the product its essential character. Importers who default to Chapter 39 for any product containing plastic risk misclassification.
Using the Wrong Polymer Subheading
For raw and semi-manufactured plastics, the subheading depends on the specific polymer type. Polyethylene, polypropylene, polystyrene, PVC, and other polymers each have dedicated subheadings. Products made from polymer blends classify based on the predominant polymer by weight. Importers who do not verify the specific polymer composition often select the wrong subheading.