Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and various finished plastic products, but excludes certain goods mixed or combined with textile materials. Plastic clothing accessories, as finished plastic products, are classified in this chapter. Heading 3926 covers articles of plastics not elsewhere specified or included, including articles of apparel and clothing accessories of plastics, household articles of plastics, office articles of plastics, etc. This heading is a residual heading used to classify plastic articles not explicitly listed in other headings. Code 392620 is a 6-digit subheading: the first 2 digits '39' represent Chapter 39 (Plastics and articles thereof); digits 3-4 '26' represent heading 3926 (Other articles of plastics); digits 5-6 '20' represent subheading 3926.20, specifically articles of apparel and clothing accessories of plastics. This subheading is further subdivided into different levels, but the 6-digit code already clarifies the scope of goods. The goods are articles of apparel and clothing accessories of plastics, which are finished plastic products and are not named in other headings (such as 3921 plastic sheets, plates, film, etc., 3923 articles for conveyance or packing of goods, etc.), and therefore are classified under 3926. Meanwhile, if they are a mixture of textile materials and plastics, they may be classified under Chapter 61 or 62, but purely plastic clothing accessories should be classified under this code.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification organized by material. This chapter includes plastics in primary forms, waste and scrap, semi-manufactures, and various finished plastic products, but excludes certain goods mixed or combined with textile materials. Plastic clothing accessories, as finished plastic products, are classified in this chapter.
Heading
Heading 3926 covers articles of plastics not elsewhere specified or included, including articles of apparel and clothing accessories of plastics, household articles of plastics, office articles of plastics, etc. This heading is a residual heading used to classify plastic articles not explicitly listed in other headings.
Digit Breakdown
Code 392620 is a 6-digit subheading: the first 2 digits '39' represent Chapter 39 (Plastics and articles thereof); digits 3-4 '26' represent heading 3926 (Other articles of plastics); digits 5-6 '20' represent subheading 3926.20, specifically articles of apparel and clothing accessories of plastics. This subheading is further subdivided into different levels, but the 6-digit code already clarifies the scope of goods.
Classification Basis
The goods are articles of apparel and clothing accessories of plastics, which are finished plastic products and are not named in other headings (such as 3921 plastic sheets, plates, film, etc., 3923 articles for conveyance or packing of goods, etc.), and therefore are classified under 3926. Meanwhile, if they are a mixture of textile materials and plastics, they may be classified under Chapter 61 or 62, but purely plastic clothing accessories should be classified under this code.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as plastic apron, plastic raincoat, etc. Material: Specify the type of plastic, such as polyethylene, polyvinyl chloride, etc. Use: Explain the usage scenario of the clothing accessory, such as protection, decoration, etc. Brand: If there is a brand, declare the brand name; if no brand, declare 'None'. Model: Declare the commodity model or item number for identification. Specifications and Dimensions: Such as length, width, thickness, etc., which affect classification. Processing Method: Such as injection molding, blow molding, cutting, etc. Product Name: Plastic apron; Material: Polyethylene; Use: Kitchen stain prevention; Brand: None; Model: AP-100; Specifications and Dimensions: Length 80cm x Width 60cm; Processing Method: Cutting and heat sealing. Mistakenly classifying clothing accessories made of a mixture of plastics and textile materials under this code. Ignoring the declaration of use, leading to confusion with other plastic articles. False declaration of brand and model, affecting customs statistics.
Product Name
The specific name of the declared commodity, such as plastic apron, plastic raincoat, etc.
⚠️ Writing only 'plastic products', which is too general.
Material
Specify the type of plastic, such as polyethylene, polyvinyl chloride, etc.
⚠️ Mistakenly writing 'plastic' without specifying.
Use
Explain the usage scenario of the clothing accessory, such as protection, decoration, etc.
⚠️ Omitting the use, leading to classification disputes.
Brand
If there is a brand, declare the brand name; if no brand, declare 'None'.
⚠️ Confusing brand with trademark, or failing to declare.
Model
Declare the commodity model or item number for identification.
⚠️ Incomplete or incorrect model filling.
Specifications and Dimensions
Such as length, width, thickness, etc., which affect classification.
⚠️ Writing only 'one size', without providing specific dimensions.
Processing Method
Such as injection molding, blow molding, cutting, etc.
⚠️ Confusing processing method with material.
Example： Product Name: Plastic apron; Material: Polyethylene; Use: Kitchen stain prevention; Brand: None; Model: AP-100; Specifications and Dimensions: Length 80cm x Width 60cm; Processing Method: Cutting and heat sealing.
Common Mistakes：
Mistakenly classifying clothing accessories made of a mixture of plastics and textile materials under this code.
Ignoring the declaration of use, leading to confusion with other plastic articles.
False declaration of brand and model, affecting customs statistics.
🎯 Classification Logic
The core basis for classification is the material and use of the goods. If the goods are purely plastic articles of apparel and clothing accessories and are not listed in other headings, they are classified under 3926.20. If they contain textile materials and the textile materials constitute the essential character, they should be classified under Chapter 61 or 62. In addition, it is necessary to confirm whether they are goods excluded by the notes to Chapter 39. 3921 Plates, sheets, film, foil and strip of plastics: 3921 is for semi-manufactures of plastics, while 3926.20 is for finished products; if plastic sheets have not been cut into clothing accessories, they should be classified under 3921. 3923 Articles for the conveyance or packing of goods, of plastics: 3923 is used for packaging and transport, while 3926.20 is used for clothing accessories, with different uses. 6117 Other made up clothing accessories, of textile materials: 6117 is made of textile materials, while 3926.20 is made of plastics; if textile materials are mixed with plastics, classification should be based on the essential character. 6217 Other made up clothing accessories, not knitted or crocheted: 6217 is made of textile materials, not plastics; different materials. Are the goods made purely of plastics? Are they articles of apparel or clothing accessories? Are they not listed in other headings? Do they contain textile materials? Does the processing method affect classification?
Basis
The core basis for classification is the material and use of the goods. If the goods are purely plastic articles of apparel and clothing accessories and are not listed in other headings, they are classified under 3926.20. If they contain textile materials and the textile materials constitute the essential character, they should be classified under Chapter 61 or 62. In addition, it is necessary to confirm whether they are goods excluded by the notes to Chapter 39.
Confused Codes：
3921 - Plates, sheets, film, foil and strip of plastics
3921 is for semi-manufactures of plastics, while 3926.20 is for finished products; if plastic sheets have not been cut into clothing accessories, they should be classified under 3921.
3923 - Articles for the conveyance or packing of goods, of plastics
3923 is used for packaging and transport, while 3926.20 is used for clothing accessories, with different uses.
6117 - Other made up clothing accessories, of textile materials
6117 is made of textile materials, while 3926.20 is made of plastics; if textile materials are mixed with plastics, classification should be based on the essential character.
6217 - Other made up clothing accessories, not knitted or crocheted
6217 is made of textile materials, not plastics; different materials.
Self-Check：
✓ Are the goods made purely of plastics?
✓ Are they articles of apparel or clothing accessories?
✓ Are they not listed in other headings?
✓ Do they contain textile materials?
✓ Does the processing method affect classification?
❓ FAQ
Which HS code should a plastic apron be classified under? If a plastic apron is made purely of plastics and used for clothing protection, it should be classified under 3926.20. However, if the apron contains textile materials and the textile materials constitute the essential character, it may be classified under Chapter 61 or 62. How to distinguish between 3926.20 and 3921? 3921 is for semi-manufactures of plastics (plates, sheets, film, etc.), while 3926.20 is for finished products (articles of apparel and clothing accessories). If the plastic sheet has been cut into the shape of an apron, it is classified under 3926.20; if it is in rolls or uncut, it is classified under 3921. What are common commodities for plastic articles of apparel and clothing accessories? Common commodities include plastic aprons, plastic raincoats, plastic sleeves, plastic shoe covers, etc. These commodities are usually used for protection, cleaning, and other purposes. What elements need attention during declaration? It is necessary to declare product name, material, use, brand, model, specifications and dimensions, processing method, etc. The material should be specified to the type of plastic, and the use should be clear, avoiding general declarations. If the goods are a mixture of plastics and textile materials, how should they be classified? According to the General Rules for the Interpretation of the Harmonized System, classification is based on the material constituting the essential character. If plastics constitute the essential character, classify under 3926.20; if textile materials constitute the essential character, classify under Chapter 61 or 62. How to inquire about the tariff rate for 3926.20? Tariff rates may change. The latest rates can be inquired through the official website of the General Administration of Customs, the International Trade Single Window, or by consulting a customs broker. Different countries of origin may apply different rates. What are common classification misconceptions for plastic clothing accessories? Common misconceptions include mistakenly classifying accessories made of a mixture of plastics and textiles under 3926.20, or classifying uncut plastic sheets under 3926.20. Material and degree of processing should be carefully checked. For cross-border e-commerce sales of plastic aprons, how to ensure correct classification? It is recommended to provide detailed product information, including material, use, pictures, etc., consult a professional customs broker, or use customs advance classification services to avoid customs clearance delays caused by classification errors.
Q: Which HS code should a plastic apron be classified under?
A: If a plastic apron is made purely of plastics and used for clothing protection, it should be classified under 3926.20. However, if the apron contains textile materials and the textile materials constitute the essential character, it may be classified under Chapter 61 or 62.
Q: How to distinguish between 3926.20 and 3921?
A: 3921 is for semi-manufactures of plastics (plates, sheets, film, etc.), while 3926.20 is for finished products (articles of apparel and clothing accessories). If the plastic sheet has been cut into the shape of an apron, it is classified under 3926.20; if it is in rolls or uncut, it is classified under 3921.
Q: What are common commodities for plastic articles of apparel and clothing accessories?
A: Common commodities include plastic aprons, plastic raincoats, plastic sleeves, plastic shoe covers, etc. These commodities are usually used for protection, cleaning, and other purposes.
Q: What elements need attention during declaration?
A: It is necessary to declare product name, material, use, brand, model, specifications and dimensions, processing method, etc. The material should be specified to the type of plastic, and the use should be clear, avoiding general declarations.
Q: If the goods are a mixture of plastics and textile materials, how should they be classified?
A: According to the General Rules for the Interpretation of the Harmonized System, classification is based on the material constituting the essential character. If plastics constitute the essential character, classify under 3926.20; if textile materials constitute the essential character, classify under Chapter 61 or 62.
Q: How to inquire about the tariff rate for 3926.20?
A: Tariff rates may change. The latest rates can be inquired through the official website of the General Administration of Customs, the International Trade Single Window, or by consulting a customs broker. Different countries of origin may apply different rates.
Q: What are common classification misconceptions for plastic clothing accessories?
A: Common misconceptions include mistakenly classifying accessories made of a mixture of plastics and textiles under 3926.20, or classifying uncut plastic sheets under 3926.20. Material and degree of processing should be carefully checked.
Q: For cross-border e-commerce sales of plastic aprons, how to ensure correct classification?
A: It is recommended to provide detailed product information, including material, use, pictures, etc., consult a professional customs broker, or use customs advance classification services to avoid customs clearance delays caused by classification errors.
⚠️ 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.