Chapter 39 covers plastics and articles thereof, including plastics in primary forms, semi-manufactures, waste and scrap, and various finished plastic products. This chapter classifies plastics according to their chemical composition, physical form, and use, and is an important chapter in the HS system for chemical and light industrial products. Heading 3924 includes tableware, kitchenware, other household articles, and toilet articles of plastics. These items are generally used in households, hotels, or public places, covering a range from plastic bowls and plates to toothbrushes and combs, but excluding plastic furniture or lamps. The first 2 digits 39 represent Chapter 39 (Plastics and articles thereof); digits 3-4, 24, represent heading 3924 (Tableware, kitchenware, other household articles, and toilet articles of plastics); digits 5-6, 90, represent subheading 3924.90, namely other toilet articles of plastics, referring to toilet articles other than 3924.10 (tableware and kitchenware), such as plastic soap dishes, toothbrushes, combs, chamber pots, etc. The goods are plastic toilet articles, such as soap dishes and toothbrushes, and do not belong to tableware or kitchenware (3924.10), nor to articles of materials of other chapters (such as wood or ceramic). Therefore, they are classified under 3924.90, namely other toilet articles of plastics.
Chapter
Chapter 39 covers plastics and articles thereof, including plastics in primary forms, semi-manufactures, waste and scrap, and various finished plastic products. This chapter classifies plastics according to their chemical composition, physical form, and use, and is an important chapter in the HS system for chemical and light industrial products.
Heading
Heading 3924 includes tableware, kitchenware, other household articles, and toilet articles of plastics. These items are generally used in households, hotels, or public places, covering a range from plastic bowls and plates to toothbrushes and combs, but excluding plastic furniture or lamps.
Digit Breakdown
The first 2 digits 39 represent Chapter 39 (Plastics and articles thereof); digits 3-4, 24, represent heading 3924 (Tableware, kitchenware, other household articles, and toilet articles of plastics); digits 5-6, 90, represent subheading 3924.90, namely other toilet articles of plastics, referring to toilet articles other than 3924.10 (tableware and kitchenware), such as plastic soap dishes, toothbrushes, combs, chamber pots, etc.
Classification Basis
The goods are plastic toilet articles, such as soap dishes and toothbrushes, and do not belong to tableware or kitchenware (3924.10), nor to articles of materials of other chapters (such as wood or ceramic). Therefore, they are classified under 3924.90, namely other toilet articles of plastics.
📝 Declaration Elements
Product name: The specific name of the declared goods, such as plastic soap dish, plastic toothbrush, etc., which must be consistent with the actual goods. Material: Clearly specify the type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), etc. Use: Explain the specific use, such as for washrooms, toilets, etc. Brand: If there is a brand, declare the brand name; if there is no brand, declare 'no brand'. Model: Declare the product model or item number for easy identification. Appearance: Describe appearance features such as shape and color, such as 'rectangular', 'transparent', etc. Specifications and dimensions: Declare the dimensions of the product, such as length, width, height, or capacity. Packaging specifications: Declare the packaging method and quantity per carton, such as '12 pieces/carton'. Product name: Plastic soap dish; Material: Polypropylene (PP); Use: For washroom; Brand: No brand; Model: SB-001; Appearance: Rectangular, white; Specifications and dimensions: 12cm x 8cm x 3cm; Packaging specifications: 50 pieces/carton. Incorrectly classifying plastic toilet articles under 3924.10 (tableware and kitchenware). Material declaration is not specific, writing only 'plastic' without specifying the type. Use description is unclear, leading to classification disputes.
Product name
The specific name of the declared goods, such as plastic soap dish, plastic toothbrush, etc., which must be consistent with the actual goods.
⚠️ Declaring generally as 'plastic articles' without specifying toilet articles.
Material
Clearly specify the type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), etc.
⚠️ Writing only 'plastic' without specifying the specific composition.
Use
Explain the specific use, such as for washrooms, toilets, etc.
⚠️ Vague description of use, such as 'household'.
Brand
If there is a brand, declare the brand name; if there is no brand, declare 'no brand'.
⚠️ Omitting the brand or incorrectly declaring 'no brand' when there is actually a brand.
Model
Declare the product model or item number for easy identification.
⚠️ The model does not match the actual goods or is not declared.
Appearance
Describe appearance features such as shape and color, such as 'rectangular', 'transparent', etc.
⚠️ Appearance description is too simple to distinguish.
Specifications and dimensions
Declare the dimensions of the product, such as length, width, height, or capacity.
⚠️ Dimensions not provided or incorrect units.
Packaging specifications
Declare the packaging method and quantity per carton, such as '12 pieces/carton'.
⚠️ Packaging specifications do not match the actual goods.
Example： Product name: Plastic soap dish; Material: Polypropylene (PP); Use: For washroom; Brand: No brand; Model: SB-001; Appearance: Rectangular, white; Specifications and dimensions: 12cm x 8cm x 3cm; Packaging specifications: 50 pieces/carton.
Common Mistakes：
Incorrectly classifying plastic toilet articles under 3924.10 (tableware and kitchenware).
Material declaration is not specific, writing only 'plastic' without specifying the type.
Use description is unclear, leading to classification disputes.
🎯 Classification Logic
The core basis for classification is: 1) the goods are made of plastic; 2) the use is toilet articles (such as soap dishes, toothbrushes, combs, etc.); 3) they are not tableware or kitchenware. It is necessary to refer to the Import and Export Tariff and its notes to confirm whether they fall under 3924.90. 3924.10 Tableware and kitchenware of plastics: 3924.10 is for tableware and kitchenware, such as bowls, plates, spoons, etc.; 3924.90 is for toilet articles, such as soap dishes and toothbrushes. 3926.90 Other articles of plastics: 3926.90 is for plastic articles not otherwise specified; if toilet articles are specifically named, they should be classified under 3924.90 first. 9603.21 Toothbrushes: Although toothbrushes are toilet articles, HS code 9603.21 specifically names them, so plastic toothbrushes should be classified under 9603.21, not 3924.90. 9615.11 Combs: Plastic combs are classified under 9615.11 because HS code 9615 specifically covers combs, which takes precedence over 3924.90. Are the goods made of plastic? Are they used for toilet purposes (such as bathrooms, washrooms)? Do they belong to tableware or kitchenware? Is there another more specific HS code that names them? Are they consistent with the description in the notes to 3924.90?
Basis
The core basis for classification is: 1) the goods are made of plastic; 2) the use is toilet articles (such as soap dishes, toothbrushes, combs, etc.); 3) they are not tableware or kitchenware. It is necessary to refer to the Import and Export Tariff and its notes to confirm whether they fall under 3924.90.
Confused Codes：
3924.10 - Tableware and kitchenware of plastics
3924.10 is for tableware and kitchenware, such as bowls, plates, spoons, etc.; 3924.90 is for toilet articles, such as soap dishes and toothbrushes.
3926.90 - Other articles of plastics
3926.90 is for plastic articles not otherwise specified; if toilet articles are specifically named, they should be classified under 3924.90 first.
9603.21 - Toothbrushes
Although toothbrushes are toilet articles, HS code 9603.21 specifically names them, so plastic toothbrushes should be classified under 9603.21, not 3924.90.
9615.11 - Combs
Plastic combs are classified under 9615.11 because HS code 9615 specifically covers combs, which takes precedence over 3924.90.
Self-Check：
✓ Are the goods made of plastic?
✓ Are they used for toilet purposes (such as bathrooms, washrooms)?
✓ Do they belong to tableware or kitchenware?
✓ Is there another more specific HS code that names them?
✓ Are they consistent with the description in the notes to 3924.90?
❓ FAQ
How can I check the import tariff rate for 392490? You can check through the website of the General Administration of Customs of China or the Import and Export Tariff by entering HS code 392490 to view the MFN rate, general rate, etc. Tariff rates may change, so it is recommended to refer to the latest version. Should plastic toothbrushes be classified under 392490 or 960321? Plastic toothbrushes should be classified under 960321 because HS code 9603 specifically names toothbrushes, which takes precedence over 3924.90. 3924.90 applies to plastic toilet articles not specifically named. What is the difference between 392490 and 392410? 392410 is tableware and kitchenware of plastics, such as bowls, plates, and spoons; 392490 is other toilet articles of plastics, such as soap dishes and toothbrushes (but toothbrushes are specifically named). The main difference lies in the use. When declaring 392490, how should the material be filled in? The type of plastic should be specifically stated, such as polyethylene (PE), polypropylene (PP), etc., and it is not acceptable to write only 'plastic'. This helps customs classify accurately. Are plastic soap dishes classified under 392490? Yes, plastic soap dishes are toilet articles and are not specifically named under other codes, so they are classified under 392490. If the goods are plastic toilet brushes, which code should they be classified under? Plastic toilet brushes are generally classified under 392490 because they are toilet articles. However, if the bristle part is made of other materials, classification should be determined based on the main material. What is the export tax rebate rate for 392490? The export tax rebate rate must be checked against the latest export tax rebate policy, which can be queried through the State Taxation Administration or customs websites. Rates may be adjusted, so it is recommended to rely on the policy at the time of declaration. What should be noted for cross-border e-commerce retail imports of goods under 392490? It is necessary to note the list of cross-border e-commerce retail imported goods and confirm whether they are on the list. At the same time, complete information such as material and use must be provided during declaration for customs review.
Q: How can I check the import tariff rate for 392490?
A: You can check through the website of the General Administration of Customs of China or the Import and Export Tariff by entering HS code 392490 to view the MFN rate, general rate, etc. Tariff rates may change, so it is recommended to refer to the latest version.
Q: Should plastic toothbrushes be classified under 392490 or 960321?
A: Plastic toothbrushes should be classified under 960321 because HS code 9603 specifically names toothbrushes, which takes precedence over 3924.90. 3924.90 applies to plastic toilet articles not specifically named.
Q: What is the difference between 392490 and 392410?
A: 392410 is tableware and kitchenware of plastics, such as bowls, plates, and spoons; 392490 is other toilet articles of plastics, such as soap dishes and toothbrushes (but toothbrushes are specifically named). The main difference lies in the use.
Q: When declaring 392490, how should the material be filled in?
A: The type of plastic should be specifically stated, such as polyethylene (PE), polypropylene (PP), etc., and it is not acceptable to write only 'plastic'. This helps customs classify accurately.
Q: Are plastic soap dishes classified under 392490?
A: Yes, plastic soap dishes are toilet articles and are not specifically named under other codes, so they are classified under 392490.
Q: If the goods are plastic toilet brushes, which code should they be classified under?
A: Plastic toilet brushes are generally classified under 392490 because they are toilet articles. However, if the bristle part is made of other materials, classification should be determined based on the main material.
Q: What is the export tax rebate rate for 392490?
A: The export tax rebate rate must be checked against the latest export tax rebate policy, which can be queried through the State Taxation Administration or customs websites. Rates may be adjusted, so it is recommended to rely on the policy at the time of declaration.
Q: What should be noted for cross-border e-commerce retail imports of goods under 392490?
A: It is necessary to note the list of cross-border e-commerce retail imported goods and confirm whether they are on the list. At the same time, complete information such as material and use must be provided during declaration for customs review.
⚠️ 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.