Chapter 39 is the chapter for plastics and articles thereof in the HS classification system, covering everything from primary forms of polymers (such as resins and pellets) to semi-finished products (such as plates, sheets, film, and tubes) as well as various finished plastic articles. This chapter is hierarchically divided according to the processing stage and use of plastics. Heading 3923 specifically covers plastic articles for the conveyance or packing of goods, and 392390 serves as its residual subheading, covering other plastic articles for packing purposes not elsewhere specified. Heading 3923 covers all plastic articles used for the conveyance or packing of goods, including plastic boxes, cases, drums, cans, bottles, bags, sacks, caps, stoppers, sealing film, etc. This heading is subdivided by specific container type, such as 392310 for boxes and cases, 392321 for bags of polymers of ethylene, 392330 for bottles, and 392350 for stoppers and caps. 392390, as the 'other' subheading, accommodates plastic articles for packing purposes not specified in the above specific subheadings. The first 2 digits '39' represent Chapter 39, 'Plastics and articles thereof,' which is the general framework for the plastics category in the entire tariff schedule. The 3rd-4th digits '23' represent heading 3923, 'Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics,' and this heading is subdivided by container function and material. The 5th-6th digits '90' are subheading 392390, meaning 'other,' i.e., plastic articles for the conveyance or packing of goods not named in specific subheadings such as 392310 to 392350. It is a residual subheading and applies to items not specifically named, such as plastic pallets, plastic turnover boxes, plastic seals, plastic hooks, etc. This commodity is classified under 392390 because it is an article of plastics for the conveyance or packing of goods, but it is not specified in the specific subheadings under heading 3923 (such as boxes, bags, bottles, caps, etc.). If it were a bag of polymers of ethylene, it should be classified under 392321; if it were a plastic box or case, under 392310; if it were a plastic bottle, under 392330. Only other plastic articles for packing purposes that cannot be classified under these specific subheadings are classified under 392390.
Chapter
Chapter 39 is the chapter for plastics and articles thereof in the HS classification system, covering everything from primary forms of polymers (such as resins and pellets) to semi-finished products (such as plates, sheets, film, and tubes) as well as various finished plastic articles. This chapter is hierarchically divided according to the processing stage and use of plastics. Heading 3923 specifically covers plastic articles for the conveyance or packing of goods, and 392390 serves as its residual subheading, covering other plastic articles for packing purposes not elsewhere specified.
Heading
Heading 3923 covers all plastic articles used for the conveyance or packing of goods, including plastic boxes, cases, drums, cans, bottles, bags, sacks, caps, stoppers, sealing film, etc. This heading is subdivided by specific container type, such as 392310 for boxes and cases, 392321 for bags of polymers of ethylene, 392330 for bottles, and 392350 for stoppers and caps. 392390, as the 'other' subheading, accommodates plastic articles for packing purposes not specified in the above specific subheadings.
Digit Breakdown
The first 2 digits '39' represent Chapter 39, 'Plastics and articles thereof,' which is the general framework for the plastics category in the entire tariff schedule. The 3rd-4th digits '23' represent heading 3923, 'Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics,' and this heading is subdivided by container function and material. The 5th-6th digits '90' are subheading 392390, meaning 'other,' i.e., plastic articles for the conveyance or packing of goods not named in specific subheadings such as 392310 to 392350. It is a residual subheading and applies to items not specifically named, such as plastic pallets, plastic turnover boxes, plastic seals, plastic hooks, etc.
Classification Basis
This commodity is classified under 392390 because it is an article of plastics for the conveyance or packing of goods, but it is not specified in the specific subheadings under heading 3923 (such as boxes, bags, bottles, caps, etc.). If it were a bag of polymers of ethylene, it should be classified under 392321; if it were a plastic box or case, under 392310; if it were a plastic bottle, under 392330. Only other plastic articles for packing purposes that cannot be classified under these specific subheadings are classified under 392390.
📝 Declaration Elements
Product name: The Chinese and English names of the declared commodity should be specific and clear, such as 'plastic turnover box,' 'plastic seal,' etc., avoiding the vague term 'plastic article.' Material: Indicate the specific type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), polyethylene terephthalate (PET), etc. Use: Explain what goods the article is used to convey or pack, such as 'for food packaging,' 'for turnover of electronic components,' etc. Appearance: Describe shape, color, dimensions, etc., such as 'rectangular, black, 50cm x 30cm x 20cm.' Whether reusable: State whether the packaging article is designed to be reusable, such as a turnover box being reusable and a single-use packaging bag being non-reusable. Brand: If there is a brand, declare the brand name; if there is no brand, indicate 'no brand.' Model: Declare the model or specification of the product, such as 'TS-100,' '50L,' etc. Composition content: If it is a mixture of multiple materials, indicate the percentage content of each component, such as 'PE 80%, PP 20%.' Product name: plastic turnover box; Material: polypropylene (PP); Use: for turnover of electronic components; Appearance: rectangular, blue, outer dimensions 60cm x 40cm x 30cm; Whether reusable: yes; Brand: no brand; Model: ZX-6040; Composition content: PP 100%. Mistakenly classifying plastic turnover boxes under 392310 (plastic boxes and cases), but 392310 refers only to boxes and cases with a specific shape, while turnover boxes are usually classified under 392390. Failing to indicate the specific type of plastic and writing only 'plastic,' leading customs to question the classification. Mistakenly classifying single-use plastic packaging bags under 392390, when they should actually be classified under 392321 or 392329.
Product name
The Chinese and English names of the declared commodity should be specific and clear, such as 'plastic turnover box,' 'plastic seal,' etc., avoiding the vague term 'plastic article.'
⚠️ Writing only 'plastic article' or 'plastic packaging material' without specifying the exact product name.
Material
Indicate the specific type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), polyethylene terephthalate (PET), etc.
⚠️ Writing only 'plastic' without indicating the specific polymer type, which makes classification difficult.
Use
Explain what goods the article is used to convey or pack, such as 'for food packaging,' 'for turnover of electronic components,' etc.
⚠️ The use description is too broad, such as 'for packaging,' without specifying the goods.
Appearance
Describe shape, color, dimensions, etc., such as 'rectangular, black, 50cm x 30cm x 20cm.'
⚠️ Writing only 'black,' lacking shape and dimension information.
Whether reusable
State whether the packaging article is designed to be reusable, such as a turnover box being reusable and a single-use packaging bag being non-reusable.
⚠️ Ignoring this item, resulting in confusion with single-use packaging.
Brand
If there is a brand, declare the brand name; if there is no brand, indicate 'no brand.'
⚠️ Failing to declare the brand or incorrectly reporting 'no brand' when there actually is a brand.
Model
Declare the model or specification of the product, such as 'TS-100,' '50L,' etc.
⚠️ The model is incomplete or inconsistent with the actual product.
Composition content
If it is a mixture of multiple materials, indicate the percentage content of each component, such as 'PE 80%, PP 20%.'
⚠️ Failing to indicate content, or writing only 'mixed plastic.'
Example： Product name: plastic turnover box; Material: polypropylene (PP); Use: for turnover of electronic components; Appearance: rectangular, blue, outer dimensions 60cm x 40cm x 30cm; Whether reusable: yes; Brand: no brand; Model: ZX-6040; Composition content: PP 100%.
Common Mistakes：
Mistakenly classifying plastic turnover boxes under 392310 (plastic boxes and cases), but 392310 refers only to boxes and cases with a specific shape, while turnover boxes are usually classified under 392390.
Failing to indicate the specific type of plastic and writing only 'plastic,' leading customs to question the classification.
Mistakenly classifying single-use plastic packaging bags under 392390, when they should actually be classified under 392321 or 392329.
🎯 Classification Logic
The core criteria for classification are: 1) whether the commodity is made of plastics; 2) whether it is used for the conveyance or packing of goods; 3) whether it belongs to a container type listed in a specific subheading under heading 3923. If it is a specifically named container (such as a box, bag, bottle, or cap), it should first be classified under the corresponding subheading; if it does not belong to any specific subheading, it is classified under 392390. In addition, attention should be paid to the distinction from headings such as 3921 (plastic plates, sheets, film) and 3925 (builders' ware of plastics). 392310 Plastic boxes, cases, turnover boxes: 392310 specifically refers to plastic boxes, cases and similar containers, usually with a fixed shape and a certain capacity, while 392390 covers other plastic articles for packing purposes not elsewhere specified, such as pallets and seals. 392321 Bags of polymers of ethylene: 392321 refers only to bags made of polymers of ethylene (PE), including shopping bags, garbage bags, etc.; 392390 includes other materials or other types of packaging articles. 392330 Plastic bottles, jars: 392330 refers to plastic bottles, jars and similar containers used for holding liquids or semi-solids; 392390 is used for other packing purposes, such as pallets and seals. 392350 Plastic stoppers, lids, caps: 392350 specifically refers to closures, such as bottle caps and stoppers; 392390 includes other plastic articles for packing purposes not elsewhere specified. 392690 Other articles of plastics: 392690 covers articles of plastics not specified in other headings of Chapter 39, with a broader scope, including non-packaging plastic articles; 392390 is limited to those for conveyance or packing. Is it clearly made of plastic? Is it used for the conveyance or packing of goods? Does it belong to a specific subheading 392310-392350? Is it reusable? Is it mixed with other materials?
Basis
The core criteria for classification are: 1) whether the commodity is made of plastics; 2) whether it is used for the conveyance or packing of goods; 3) whether it belongs to a container type listed in a specific subheading under heading 3923. If it is a specifically named container (such as a box, bag, bottle, or cap), it should first be classified under the corresponding subheading; if it does not belong to any specific subheading, it is classified under 392390. In addition, attention should be paid to the distinction from headings such as 3921 (plastic plates, sheets, film) and 3925 (builders' ware of plastics).
Confused Codes：
392310 - Plastic boxes, cases, turnover boxes
392310 specifically refers to plastic boxes, cases and similar containers, usually with a fixed shape and a certain capacity, while 392390 covers other plastic articles for packing purposes not elsewhere specified, such as pallets and seals.
392321 - Bags of polymers of ethylene
392321 refers only to bags made of polymers of ethylene (PE), including shopping bags, garbage bags, etc.; 392390 includes other materials or other types of packaging articles.
392330 - Plastic bottles, jars
392330 refers to plastic bottles, jars and similar containers used for holding liquids or semi-solids; 392390 is used for other packing purposes, such as pallets and seals.
392350 - Plastic stoppers, lids, caps
392350 specifically refers to closures, such as bottle caps and stoppers; 392390 includes other plastic articles for packing purposes not elsewhere specified.
392690 - Other articles of plastics
392690 covers articles of plastics not specified in other headings of Chapter 39, with a broader scope, including non-packaging plastic articles; 392390 is limited to those for conveyance or packing.
Self-Check：
✓ Is it clearly made of plastic?
✓ Is it used for the conveyance or packing of goods?
✓ Does it belong to a specific subheading 392310-392350?
✓ Is it reusable?
✓ Is it mixed with other materials?
❓ FAQ
How can I check the import tariff rate for 392390? You can use the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools. Enter HS code 392390, select the corresponding country/region and place of origin, and you can obtain information such as the most-favored-nation rate, general rate, value-added tax rate, and consumption tax. Note that tariff rates may be adjusted with policy changes, so it is recommended to rely on the latest official data. Should plastic pallets be classified under 392390 or 392310? Plastic pallets are usually classified under 392390, because 392310 includes only boxes, cases and similar containers, while pallets are flat structures used to carry goods and do not belong to the box/case category. However, if a pallet has side panels or a box-like structure, it may be regarded as a box or case and classified under 392310, depending on its specific shape. How do you distinguish 392390 from 392690? 392390 is limited to plastic articles for the conveyance or packing of goods, such as turnover boxes, seals, and pallets; 392690 covers other plastic articles not elsewhere specified, such as plastic household goods and industrial parts. The key difference is whether the use is for conveyance or packing. When declaring 392390, must the composition content be filled in? Yes. If the commodity is made of a mixture of multiple plastic materials, the percentage content of each component must be declared so that customs can determine the classification and applicable tariff rate. If it is a single material, the specific polymer type must also be indicated, such as PE, PP, etc. Are single-use plastic lunch boxes classified under 392390? Single-use plastic lunch boxes are usually classified under 392410 (tableware and kitchenware of plastics), not 392390. This is because they are mainly used for holding food and belong to the tableware category, rather than for the conveyance or packing of goods. However, if a lunch box is clearly used for transport packaging, it may be classified under 392390. What is the export tax rebate rate for 392390? The export tax rebate rate must be checked according to the latest export tax rebate rate database issued by the State Taxation Administration, and it may be adjusted in different periods. It is recommended to check the rebate rate corresponding to 392390 through the electronic tax bureau or the Single Window. Usually, the rebate rate for plastic articles is between 9% and 13%, subject to official data. Which code should plastic seals be classified under? If plastic seals are used for sealing in the conveyance or packing of goods, they should be classified under 392390. However, if they are seals with a locking function, they may be classified under 8301 (padlocks and locks of base metal) or 392690. The judgment should be based on material and function. Pure plastic seals without locks are classified under 392390. Are there tariff differences when importing 392390 from different countries? Tariff differences depend on the country of origin and trade agreements. For example, imports from ASEAN countries may apply the China-ASEAN Free Trade Agreement rate, while imports from the United States may apply the most-favored-nation rate or additional tariffs. This should be determined based on the certificate of origin and the latest tariff schedule. It is recommended to consult a professional customs broker.
Q: How can I check the import tariff rate for 392390?
A: You can use the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff query tools. Enter HS code 392390, select the corresponding country/region and place of origin, and you can obtain information such as the most-favored-nation rate, general rate, value-added tax rate, and consumption tax. Note that tariff rates may be adjusted with policy changes, so it is recommended to rely on the latest official data.
Q: Should plastic pallets be classified under 392390 or 392310?
A: Plastic pallets are usually classified under 392390, because 392310 includes only boxes, cases and similar containers, while pallets are flat structures used to carry goods and do not belong to the box/case category. However, if a pallet has side panels or a box-like structure, it may be regarded as a box or case and classified under 392310, depending on its specific shape.
Q: How do you distinguish 392390 from 392690?
A: 392390 is limited to plastic articles for the conveyance or packing of goods, such as turnover boxes, seals, and pallets; 392690 covers other plastic articles not elsewhere specified, such as plastic household goods and industrial parts. The key difference is whether the use is for conveyance or packing.
Q: When declaring 392390, must the composition content be filled in?
A: Yes. If the commodity is made of a mixture of multiple plastic materials, the percentage content of each component must be declared so that customs can determine the classification and applicable tariff rate. If it is a single material, the specific polymer type must also be indicated, such as PE, PP, etc.
Q: Are single-use plastic lunch boxes classified under 392390?
A: Single-use plastic lunch boxes are usually classified under 392410 (tableware and kitchenware of plastics), not 392390. This is because they are mainly used for holding food and belong to the tableware category, rather than for the conveyance or packing of goods. However, if a lunch box is clearly used for transport packaging, it may be classified under 392390.
Q: What is the export tax rebate rate for 392390?
A: The export tax rebate rate must be checked according to the latest export tax rebate rate database issued by the State Taxation Administration, and it may be adjusted in different periods. It is recommended to check the rebate rate corresponding to 392390 through the electronic tax bureau or the Single Window. Usually, the rebate rate for plastic articles is between 9% and 13%, subject to official data.
Q: Which code should plastic seals be classified under?
A: If plastic seals are used for sealing in the conveyance or packing of goods, they should be classified under 392390. However, if they are seals with a locking function, they may be classified under 8301 (padlocks and locks of base metal) or 392690. The judgment should be based on material and function. Pure plastic seals without locks are classified under 392390.
Q: Are there tariff differences when importing 392390 from different countries?
A: Tariff differences depend on the country of origin and trade agreements. For example, imports from ASEAN countries may apply the China-ASEAN Free Trade Agreement rate, while imports from the United States may apply the most-favored-nation rate or additional tariffs. This should be determined based on the certificate of origin and the latest tariff schedule. It is recommended to consult a professional customs broker.
⚠️ 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.