Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification system organized by material. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures, and various finished plastic articles. However, it should be noted that this chapter does not include plastic articles that are already classified in other chapters according to use or function, such as plastic mechanical parts (Chapter 84), plastic vehicle parts (Chapter 87), etc. As the last heading of this chapter, 3926 is specifically a residual heading for classifying other plastic articles not elsewhere specified. Heading 3926 covers other articles of plastics not elsewhere specified or included, and is a typical residual heading. Its scope includes office or school supplies of plastics, articles of apparel accessories of plastics, household articles of plastics, builders' ware of plastics, etc. However, it should be noted that 3926 does not include articles of plastics combined with textile materials (classified according to textile materials), footwear of plastics (Chapter 64), toys of plastics (Chapter 95), etc. When classifying, it is necessary to first confirm whether the goods are already covered by another more specific heading. Code 392610 consists of 6 digits. The first 2 digits "39" represent Chapter 39, namely plastics and articles thereof. The 3rd-4th digits "26" represent heading 3926, namely other articles of plastics. The 5th-6th digits "10" represent subheading 392610, specifically referring to office or school supplies of plastics. This subheading is not further subdivided, and all office or school supplies of plastics are classified under this code. It should be noted that 392610 is parallel to subheadings such as 392620 (articles of apparel accessories of plastics) and 392630 (fittings for furniture of plastics), and classification must be determined according to the principal use of the goods. The goods are office or school supplies of plastics, such as plastic pen holders, document boxes, stapler housings, etc. Because the material is plastic and they are not more specifically named in other chapters (such as machinery in Chapter 84 or furniture in Chapter 94), they are classified under 3926. The subheading 392610 is specifically for office or school use, distinct from apparel accessories in 392620 and furniture fittings in 392630. If the plastic article is a toy (Chapter 95) or a pen among stationery (Chapter 96), it must be classified under the corresponding chapter.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification system organized by material. This chapter includes plastics in primary forms (such as resins and pellets), waste and scrap, semi-manufactures, and various finished plastic articles. However, it should be noted that this chapter does not include plastic articles that are already classified in other chapters according to use or function, such as plastic mechanical parts (Chapter 84), plastic vehicle parts (Chapter 87), etc. As the last heading of this chapter, 3926 is specifically a residual heading for classifying other plastic articles not elsewhere specified.
Heading
Heading 3926 covers other articles of plastics not elsewhere specified or included, and is a typical residual heading. Its scope includes office or school supplies of plastics, articles of apparel accessories of plastics, household articles of plastics, builders' ware of plastics, etc. However, it should be noted that 3926 does not include articles of plastics combined with textile materials (classified according to textile materials), footwear of plastics (Chapter 64), toys of plastics (Chapter 95), etc. When classifying, it is necessary to first confirm whether the goods are already covered by another more specific heading.
Digit Breakdown
Code 392610 consists of 6 digits. The first 2 digits "39" represent Chapter 39, namely plastics and articles thereof. The 3rd-4th digits "26" represent heading 3926, namely other articles of plastics. The 5th-6th digits "10" represent subheading 392610, specifically referring to office or school supplies of plastics. This subheading is not further subdivided, and all office or school supplies of plastics are classified under this code. It should be noted that 392610 is parallel to subheadings such as 392620 (articles of apparel accessories of plastics) and 392630 (fittings for furniture of plastics), and classification must be determined according to the principal use of the goods.
Classification Basis
The goods are office or school supplies of plastics, such as plastic pen holders, document boxes, stapler housings, etc. Because the material is plastic and they are not more specifically named in other chapters (such as machinery in Chapter 84 or furniture in Chapter 94), they are classified under 3926. The subheading 392610 is specifically for office or school use, distinct from apparel accessories in 392620 and furniture fittings in 392630. If the plastic article is a toy (Chapter 95) or a pen among stationery (Chapter 96), it must be classified under the corresponding chapter.
📝 Declaration Elements
Product name: The specific name of the declared goods, which should accurately describe the goods, such as "plastic document box", "plastic pen holder", etc. Material: The type of plastic declared, such as polyethylene, polypropylene, polyvinyl chloride, etc., and whether it contains other components. Use: Explain the specific use of the goods, such as office use, school use, household use, etc., to determine whether they are classified under 392610. Brand: Declare the brand or trademark of the goods; if there is no brand, state "no brand". Model: Declare the model or item number of the goods to facilitate customs identification. Appearance: Describe the appearance, shape, color, dimensions, etc. of the goods, such as "rectangular", "transparent", etc. Processing method: Explain whether the goods are formed by injection molding, blow molding, extrusion, etc., or whether they have undergone further processing. Product name: plastic document box; Material: polypropylene (PP); Use: storing documents in the office; Brand: no brand; Model: A4-100; Appearance: rectangular, transparent, dimensions 310mm x 240mm x 35mm; Processing method: injection molding. Incorrectly classifying plastic stationery (such as pens) under 392610, when they should actually be classified under Chapter 96. Incorrectly classifying plastic toys under 392610, when they should actually be classified under Chapter 95. Failure to distinguish between office supplies of plastics and apparel accessories of plastics, leading to classification errors.
Product name
The specific name of the declared goods, which should accurately describe the goods, such as "plastic document box", "plastic pen holder", etc.
⚠️ Declaring generally as "plastic articles" without specifying the use or name.
Material
The type of plastic declared, such as polyethylene, polypropylene, polyvinyl chloride, etc., and whether it contains other components.
⚠️ Writing only "plastic" without specifying the type, leading to classification disputes.
Use
Explain the specific use of the goods, such as office use, school use, household use, etc., to determine whether they are classified under 392610.
⚠️ The description of use is vague, such as "office use" when it may actually be used on other occasions.
Brand
Declare the brand or trademark of the goods; if there is no brand, state "no brand".
⚠️ The brand is inconsistent with the actual product, or the brand is not declared, leading to infringement risks.
Model
Declare the model or item number of the goods to facilitate customs identification.
⚠️ Incorrect or omitted model declaration, affecting customs document review.
Appearance
Describe the appearance, shape, color, dimensions, etc. of the goods, such as "rectangular", "transparent", etc.
⚠️ The appearance description is too simple to distinguish it from other similar goods.
Processing method
Explain whether the goods are formed by injection molding, blow molding, extrusion, etc., or whether they have undergone further processing.
⚠️ Failure to declare the processing method, making it impossible to determine whether the goods are in primary forms.
Example： Product name: plastic document box; Material: polypropylene (PP); Use: storing documents in the office; Brand: no brand; Model: A4-100; Appearance: rectangular, transparent, dimensions 310mm x 240mm x 35mm; Processing method: injection molding.
Common Mistakes：
Incorrectly classifying plastic stationery (such as pens) under 392610, when they should actually be classified under Chapter 96.
Incorrectly classifying plastic toys under 392610, when they should actually be classified under Chapter 95.
Failure to distinguish between office supplies of plastics and apparel accessories of plastics, leading to classification errors.
🎯 Classification Logic
The core criteria for classification are: 1. whether the material is plastic; 2. whether the use is for office or school; 3. whether it is more specifically named in other chapters. According to the General Rules for the Interpretation of the HS, if goods can be classified under multiple headings, preference should be given to the heading that most specifically names them. 392610 is a residual heading and applies only when no other more specific heading exists. For example, a plastic pen holder, if regarded as stationery, may be classified under Chapter 96, but if it is for office use and not more specifically named, it is classified under 392610. 392620 Articles of apparel accessories of plastics: 392620 covers articles of apparel accessories of plastics, such as plastic belts, gloves, etc., while 392610 covers office or school supplies. The difference lies in the different uses. 392630 Fittings for furniture of plastics: 392630 covers fittings for furniture of plastics, such as plastic handles, casters, etc., while 392610 covers office or school supplies. The difference lies in the different uses. 9608 Ballpoint pens, pencils, etc.: 9608 covers pen-type stationery. If a plastic pen holder is presented together with a pen, it may be classified according to the pen, but a pen holder presented separately is classified under 392610. 9503 Toys: 9503 covers toys. If a plastic article is a children's toy, even if used in school, it is classified under 9503 rather than 392610. Is the material plastic? Is the use office or school? Is it more specifically named in other chapters? Is it mixed with textile materials? Does it belong to toys or stationery?
Basis
The core criteria for classification are: 1. whether the material is plastic; 2. whether the use is for office or school; 3. whether it is more specifically named in other chapters. According to the General Rules for the Interpretation of the HS, if goods can be classified under multiple headings, preference should be given to the heading that most specifically names them. 392610 is a residual heading and applies only when no other more specific heading exists. For example, a plastic pen holder, if regarded as stationery, may be classified under Chapter 96, but if it is for office use and not more specifically named, it is classified under 392610.
Confused Codes：
392620 - Articles of apparel accessories of plastics
392620 covers articles of apparel accessories of plastics, such as plastic belts, gloves, etc., while 392610 covers office or school supplies. The difference lies in the different uses.
392630 - Fittings for furniture of plastics
392630 covers fittings for furniture of plastics, such as plastic handles, casters, etc., while 392610 covers office or school supplies. The difference lies in the different uses.
9608 - Ballpoint pens, pencils, etc.
9608 covers pen-type stationery. If a plastic pen holder is presented together with a pen, it may be classified according to the pen, but a pen holder presented separately is classified under 392610.
9503 - Toys
9503 covers toys. If a plastic article is a children's toy, even if used in school, it is classified under 9503 rather than 392610.
Self-Check：
✓ Is the material plastic?
✓ Is the use office or school?
✓ Is it more specifically named in other chapters?
✓ Is it mixed with textile materials?
✓ Does it belong to toys or stationery?
❓ FAQ
How can I check the tariff rate for 392610? You can use the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff inquiry tools. Enter HS code 392610, select the destination country and country of origin, and you can check the most-favored-nation rate, general rate, or preferential rate. Note that tariff rates may change, so it is advisable to rely on the latest announcements. What is the difference between plastic office supplies and school supplies? In HS classification, 392610 combines office supplies and school supplies into one subheading, so no distinction is required. However, note that if goods are specially used for school teaching (such as teaching models), they may be classified under Chapter 90. Which code should plastic folders be classified under? Plastic folders are usually classified under 392610 because they are office supplies. However, if the folder has a metal clip, it may be classified according to material, and judgment should be based on the principal material. How should a plastic pen holder and a plastic pen presented together be classified? If the pen holder and pen are presented together and form a complete stationery set, they should be classified as a set, usually according to the pen (Chapter 96) as the essential character. If presented separately, the pen holder is classified under 392610. Does 392610 include plastic teaching supplies? If the teaching supplies are made of plastic and used in schools, such as plastic abacuses or plastic geometric models, they are usually classified under 392610. However, if they are professional teaching instruments, they may be classified under Chapter 90. How is the tariff calculated for goods under 392610 exported to the United States? It is necessary to check the U.S. HTS code. 392610 may correspond to U.S. tariff number 3926.10.00, and the tariff rate must be determined according to the latest U.S. tariff schedule. Also pay attention to additional tariffs under China-U.S. trade frictions. How should plastic office supplies containing electronic components be classified? If they contain electronic components and have an independent function, they may be classified under Chapter 85. If the electronic components are only decorative or auxiliary, they are still classified under 392610. Judgment should be based on function.
Q: How can I check the tariff rate for 392610?
A: You can use the official website of the General Administration of Customs, the International Trade Single Window, or professional tariff inquiry tools. Enter HS code 392610, select the destination country and country of origin, and you can check the most-favored-nation rate, general rate, or preferential rate. Note that tariff rates may change, so it is advisable to rely on the latest announcements.
Q: What is the difference between plastic office supplies and school supplies?
A: In HS classification, 392610 combines office supplies and school supplies into one subheading, so no distinction is required. However, note that if goods are specially used for school teaching (such as teaching models), they may be classified under Chapter 90.
Q: Which code should plastic folders be classified under?
A: Plastic folders are usually classified under 392610 because they are office supplies. However, if the folder has a metal clip, it may be classified according to material, and judgment should be based on the principal material.
Q: How should a plastic pen holder and a plastic pen presented together be classified?
A: If the pen holder and pen are presented together and form a complete stationery set, they should be classified as a set, usually according to the pen (Chapter 96) as the essential character. If presented separately, the pen holder is classified under 392610.
Q: Does 392610 include plastic teaching supplies?
A: If the teaching supplies are made of plastic and used in schools, such as plastic abacuses or plastic geometric models, they are usually classified under 392610. However, if they are professional teaching instruments, they may be classified under Chapter 90.
Q: How is the tariff calculated for goods under 392610 exported to the United States?
A: It is necessary to check the U.S. HTS code. 392610 may correspond to U.S. tariff number 3926.10.00, and the tariff rate must be determined according to the latest U.S. tariff schedule. Also pay attention to additional tariffs under China-U.S. trade frictions.
Q: How should plastic office supplies containing electronic components be classified?
A: If they contain electronic components and have an independent function, they may be classified under Chapter 85. If the electronic components are only decorative or auxiliary, they are still classified under 392610. Judgment should be based on function.
⚠️ 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.