Chapter 39 covers plastics and articles thereof, including plastics in primary forms, synthetic rubber, semi-manufactures and finished products. This chapter is divided into two subchapters: the first subchapter (3901-3914) covers plastics in primary forms, and the second subchapter (3915-3926) covers semi-manufactures and articles of plastics. 392310 belongs to the second subchapter and relates to finished plastic products. Heading 3923 includes plastic articles for the conveyance or packing of goods, as well as plastic stoppers, lids, caps, etc. Specifically, it covers plastic boxes, cases, crates, drums, cans, bottles and similar containers, as well as spools, cops and similar supports. 392310 specifically refers to plastic boxes, cases and similar articles, mainly used for packing, storage or transportation. First 2 digits 39: indicates Chapter 39, plastics and articles thereof. Digits 3-4, 23: indicates heading 3923, namely plastic articles for the conveyance or packing of goods and plastic stoppers, lids, etc. Digits 5-6, 10: indicates subheading 392310, specifically plastic boxes, cases and similar articles. This subheading is further distinguished from other packing containers such as bags, bottles, etc. The goods are plastic boxes and cases, mainly used for packing or transporting goods, which conforms to the description of heading 3923. Compared with adjacent codes such as 3923.21 (plastic bags), 392310 specifically refers to rigid or semi-rigid box- and case-type containers, rather than flexible bags. It differs from 3925 (plastic articles for construction) in that its use is not for construction.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, synthetic rubber, semi-manufactures and finished products. This chapter is divided into two subchapters: the first subchapter (3901-3914) covers plastics in primary forms, and the second subchapter (3915-3926) covers semi-manufactures and articles of plastics. 392310 belongs to the second subchapter and relates to finished plastic products.
Heading
Heading 3923 includes plastic articles for the conveyance or packing of goods, as well as plastic stoppers, lids, caps, etc. Specifically, it covers plastic boxes, cases, crates, drums, cans, bottles and similar containers, as well as spools, cops and similar supports. 392310 specifically refers to plastic boxes, cases and similar articles, mainly used for packing, storage or transportation.
Digit Breakdown
First 2 digits 39: indicates Chapter 39, plastics and articles thereof. Digits 3-4, 23: indicates heading 3923, namely plastic articles for the conveyance or packing of goods and plastic stoppers, lids, etc. Digits 5-6, 10: indicates subheading 392310, specifically plastic boxes, cases and similar articles. This subheading is further distinguished from other packing containers such as bags, bottles, etc.
Classification Basis
The goods are plastic boxes and cases, mainly used for packing or transporting goods, which conforms to the description of heading 3923. Compared with adjacent codes such as 3923.21 (plastic bags), 392310 specifically refers to rigid or semi-rigid box- and case-type containers, rather than flexible bags. It differs from 3925 (plastic articles for construction) in that its use is not for construction.
📝 Declaration Elements
Product name: The specific name of the declared commodity, such as plastic turnover box, plastic packaging box, etc., which must be consistent with the actual goods. Material: Indicate the type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), etc. Use: Explain the specific use, such as for transportation, packaging, storage, etc. Brand: If there is a brand, the brand name must be declared; if there is no brand, 'none' may be filled in. Specifications and model: Declare dimensions, capacity and other specifications, such as length, width, height, volume, etc. Whether with lid: Indicate whether it has a lid or closing device. Product name: plastic turnover box; Material: polyethylene (PE); Use: for food transportation; Brand: none; Specifications and model: 600mm×400mm×300mm; Whether with lid: with lid. Confusing plastic boxes with plastic bags and incorrectly classifying them under 392321. Failure to indicate the material, making it impossible to determine whether it is a plastic product. Unclear declaration of use, which may lead to classification under other headings such as 3924 (household plastic articles).
Product name
The specific name of the declared commodity, such as plastic turnover box, plastic packaging box, etc., which must be consistent with the actual goods.
⚠️ Filling in generally as 'plastic products' without specifying boxes or cases.
Material
Indicate the type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), etc.
⚠️ Writing only 'plastic' without providing the specific composition.
Use
Explain the specific use, such as for transportation, packaging, storage, etc.
⚠️ Filling in 'general' or 'other', which is not specific enough.
Brand
If there is a brand, the brand name must be declared; if there is no brand, 'none' may be filled in.
⚠️ Omitting the brand or filling it in incompletely.
Specifications and model
Declare dimensions, capacity and other specifications, such as length, width, height, volume, etc.
⚠️ Failure to provide specifications, resulting in classification difficulties.
Whether with lid
Indicate whether it has a lid or closing device.
⚠️ Ignoring this element, which affects the determination of the subheading.
Example： Product name: plastic turnover box; Material: polyethylene (PE); Use: for food transportation; Brand: none; Specifications and model: 600mm×400mm×300mm; Whether with lid: with lid.
Common Mistakes：
Confusing plastic boxes with plastic bags and incorrectly classifying them under 392321.
Failure to indicate the material, making it impossible to determine whether it is a plastic product.
Unclear declaration of use, which may lead to classification under other headings such as 3924 (household plastic articles).
🎯 Classification Logic
The core basis for classification is the main material, use and appearance of the commodity. 392310 applies to plastic boxes, cases and similar articles, mainly used for packing or transporting goods. It is necessary to confirm that the commodity is made of plastic and is a box- or case-type container, rather than other containers such as bags or bottles. If the commodity has a specific use (such as household use), it may be classified under other headings. 392321 Plastic bags: 392321 covers plastic bags, usually flexible, used for packing; 392310 covers boxes and cases, usually rigid or semi-rigid. 392330 Plastic bottles: 392330 covers bottle-type containers, usually with a narrow neck; 392310 covers boxes and cases, mostly square in shape. 392490 Other household plastic articles: 392490 covers household plastic articles, such as tableware and sanitary articles; 392310 is specifically for transport packaging. 481910 Paper boxes and cases: The materials are different; 481910 is made of paper, while 392310 is made of plastic. Is the commodity made of plastic? Is it a box- or case-type container? Is it used for transportation or packaging? Does it have a lid or closing device? Is it confused with goods under other headings?
Basis
The core basis for classification is the main material, use and appearance of the commodity. 392310 applies to plastic boxes, cases and similar articles, mainly used for packing or transporting goods. It is necessary to confirm that the commodity is made of plastic and is a box- or case-type container, rather than other containers such as bags or bottles. If the commodity has a specific use (such as household use), it may be classified under other headings.
Confused Codes：
392321 - Plastic bags
392321 covers plastic bags, usually flexible, used for packing; 392310 covers boxes and cases, usually rigid or semi-rigid.
392330 - Plastic bottles
392330 covers bottle-type containers, usually with a narrow neck; 392310 covers boxes and cases, mostly square in shape.
392490 - Other household plastic articles
392490 covers household plastic articles, such as tableware and sanitary articles; 392310 is specifically for transport packaging.
481910 - Paper boxes and cases
The materials are different; 481910 is made of paper, while 392310 is made of plastic.
Self-Check：
✓ Is the commodity made of plastic?
✓ Is it a box- or case-type container?
✓ Is it used for transportation or packaging?
✓ Does it have a lid or closing device?
✓ Is it confused with goods under other headings?
❓ FAQ
How can I check the tariff rate for 392310? It can be checked through the official website of the General Administration of Customs or the International Trade Single Window by entering HS code 392310 to view the latest tariff rate. Tariff rates may change due to countries and trade agreements, so it is recommended to rely on official publications. Are both plastic turnover boxes and plastic packaging boxes classified under 392310? Yes, as long as the material is plastic and they are box- or case-type containers mainly used for transportation or packaging, they are classified under 392310. However, if they have a specific use such as household use, they may be classified under other headings. What is the main difference between 392310 and 392321? 392310 covers rigid containers such as boxes and cases, while 392321 covers flexible containers such as plastic bags. The difference lies in shape and rigidity; boxes and cases usually have a fixed shape, while bags can be folded. Is it necessary to provide the specific composition of the plastic when declaring? Yes, the declaration elements must indicate the type of plastic, such as PE, PP, etc., so that customs can confirm the classification. Different compositions may affect tariff rates and regulatory conditions. If a plastic box is used for food packaging, is there additional regulation? It may involve regulation of food-contact materials and must comply with relevant safety standards. The use must be provided during declaration, and customs may require test reports. What is the export tax rebate rate for 392310? The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration and may be adjusted in different periods. It is recommended to obtain the latest information through the electronic tax bureau or by consulting a customs broker. How can I determine whether a plastic box belongs to 392310? The key is to look at the use and shape: if it is a box with a fixed shape used for transport packaging, it is classified under 392310; if it is for household storage, it may be classified under 392490.
Q: How can I check the tariff rate for 392310?
A: It can be checked through the official website of the General Administration of Customs or the International Trade Single Window by entering HS code 392310 to view the latest tariff rate. Tariff rates may change due to countries and trade agreements, so it is recommended to rely on official publications.
Q: Are both plastic turnover boxes and plastic packaging boxes classified under 392310?
A: Yes, as long as the material is plastic and they are box- or case-type containers mainly used for transportation or packaging, they are classified under 392310. However, if they have a specific use such as household use, they may be classified under other headings.
Q: What is the main difference between 392310 and 392321?
A: 392310 covers rigid containers such as boxes and cases, while 392321 covers flexible containers such as plastic bags. The difference lies in shape and rigidity; boxes and cases usually have a fixed shape, while bags can be folded.
Q: Is it necessary to provide the specific composition of the plastic when declaring?
A: Yes, the declaration elements must indicate the type of plastic, such as PE, PP, etc., so that customs can confirm the classification. Different compositions may affect tariff rates and regulatory conditions.
Q: If a plastic box is used for food packaging, is there additional regulation?
A: It may involve regulation of food-contact materials and must comply with relevant safety standards. The use must be provided during declaration, and customs may require test reports.
Q: What is the export tax rebate rate for 392310?
A: The export tax rebate rate must be checked according to the latest regulations of the State Taxation Administration and may be adjusted in different periods. It is recommended to obtain the latest information through the electronic tax bureau or by consulting a customs broker.
Q: How can I determine whether a plastic box belongs to 392310?
A: The key is to look at the use and shape: if it is a box with a fixed shape used for transport packaging, it is classified under 392310; if it is for household storage, it may be classified under 392490.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.