Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification system classified by material properties. This chapter includes plastics in primary forms (such as resins, granules), semi-manufactures of plastics (such as plates, sheets, film, foil, strips), and finished articles of plastics. However, it should be noted that this chapter does not include plastic articles used solely for packaging goods of other chapters (such as plastic bottles and bags), nor does it include plastic articles clearly specified or included in other chapters (such as plastic footwear and plastic toys). Heading 3926 covers articles of plastics not elsewhere specified or included, i.e., all finished articles of plastics other than plastics in primary forms, waste and scrap, semi-manufactures, and articles of other headings of this chapter (such as plastic articles for construction use under heading 3925) and plastic parts for machinery of Chapter 84. Common goods include finished plastic articles, plastic ornaments, plastic office supplies, plastic household articles, plastic industrial parts, etc. This heading is a residual heading for plastic articles and has a broad scope. The first 2 digits "39" represent Chapter 39 "Plastics and articles thereof," indicating that the material of the goods is plastic. The 3rd-4th digits "26" represent heading 3926 "Other articles of plastics," i.e., finished plastic articles other than those in primary forms, waste and scrap, semi-manufactures, and articles listed under other headings of this chapter. The 5th-6th digits "90" represent subheading 3926.90 "Other," which is the residual subheading under heading 3926, covering plastic articles not specifically named in 3926.10 to 3926.40. Therefore, 392690 refers to finished plastic articles not specifically named among "other articles of plastics." The goods are finished articles of plastics and are not specifically named under other headings of Chapter 39 (such as 3921-3925), nor are they specifically named under other chapters (such as Chapter 84 machinery, Chapter 85 electrical, Chapter 94 furniture), and therefore are classified under 392690. If the plastic article is a part specially designed for a certain machine, it should be classified under Chapter 84 or Chapter 85; if it is a plastic article for construction use, it should be classified under 3925; if it is a semi-manufacture of plastics, it should be classified under 3920 or 3921.
Chapter
Chapter 39 covers plastics and articles thereof, and is an important chapter in the HS classification system classified by material properties. This chapter includes plastics in primary forms (such as resins, granules), semi-manufactures of plastics (such as plates, sheets, film, foil, strips), and finished articles of plastics. However, it should be noted that this chapter does not include plastic articles used solely for packaging goods of other chapters (such as plastic bottles and bags), nor does it include plastic articles clearly specified or included in other chapters (such as plastic footwear and plastic toys).
Heading
Heading 3926 covers articles of plastics not elsewhere specified or included, i.e., all finished articles of plastics other than plastics in primary forms, waste and scrap, semi-manufactures, and articles of other headings of this chapter (such as plastic articles for construction use under heading 3925) and plastic parts for machinery of Chapter 84. Common goods include finished plastic articles, plastic ornaments, plastic office supplies, plastic household articles, plastic industrial parts, etc. This heading is a residual heading for plastic articles and has a broad scope.
Digit Breakdown
The first 2 digits "39" represent Chapter 39 "Plastics and articles thereof," indicating that the material of the goods is plastic. The 3rd-4th digits "26" represent heading 3926 "Other articles of plastics," i.e., finished plastic articles other than those in primary forms, waste and scrap, semi-manufactures, and articles listed under other headings of this chapter. The 5th-6th digits "90" represent subheading 3926.90 "Other," which is the residual subheading under heading 3926, covering plastic articles not specifically named in 3926.10 to 3926.40. Therefore, 392690 refers to finished plastic articles not specifically named among "other articles of plastics."
Classification Basis
The goods are finished articles of plastics and are not specifically named under other headings of Chapter 39 (such as 3921-3925), nor are they specifically named under other chapters (such as Chapter 84 machinery, Chapter 85 electrical, Chapter 94 furniture), and therefore are classified under 392690. If the plastic article is a part specially designed for a certain machine, it should be classified under Chapter 84 or Chapter 85; if it is a plastic article for construction use, it should be classified under 3925; if it is a semi-manufacture of plastics, it should be classified under 3920 or 3921.
📝 Declaration Elements
Product name: Fill in the Chinese and English names of the goods, which should be specific and accurate, avoiding generalities. For example, "plastic mobile phone holder" rather than "plastic article." Material: Fill in the specific type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), ABS, etc. If it is a composite material, the main components must be indicated. Use: Fill in the use or application scenario of the goods, such as "for household storage," "for automotive interiors," "for electronic device housings," etc. Appearance: Describe the shape, color, dimensions, and other appearance features of the goods, such as "rectangular, black, length 10 cm, width 5 cm." Brand: Fill in the brand of the goods (if any); if there is no brand, fill in "no brand." Model: Fill in the model of the goods (if any); if there is no model, fill in "no model." Processing method: Explain the plastic processing technology, such as injection molding, blow molding, extrusion, compression molding, etc. Product name: plastic mobile phone holder; Material: ABS plastic; Use: for supporting mobile phones; Appearance: black, rectangular, length 8 cm, width 5 cm, height 3 cm; Brand: no brand; Model: no model; Processing method: injection molding. Failure to indicate the specific type of plastic and only writing "plastic" may lead to classification disputes. The description of use is too general, such as "for industrial use," without specific explanation, affecting classification. Ignoring the processing method; different processing methods may affect classification.
Product name
Fill in the Chinese and English names of the goods, which should be specific and accurate, avoiding generalities. For example, "plastic mobile phone holder" rather than "plastic article."
⚠️ Only filling in "plastic article" or "plastic part" without specifying the specific use or name.
Material
Fill in the specific type of plastic, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), ABS, etc. If it is a composite material, the main components must be indicated.
⚠️ Only writing "plastic" without indicating the specific polymer type.
Use
Fill in the use or application scenario of the goods, such as "for household storage," "for automotive interiors," "for electronic device housings," etc.
⚠️ The description of use is too broad, such as "for industrial use," without specific explanation.
Appearance
Describe the shape, color, dimensions, and other appearance features of the goods, such as "rectangular, black, length 10 cm, width 5 cm."
⚠️ Ignoring dimensions or color, resulting in inability to classify accurately.
Brand
Fill in the brand of the goods (if any); if there is no brand, fill in "no brand."
⚠️ Confusing brand with trademark, or filling in incompletely.
Model
Fill in the model of the goods (if any); if there is no model, fill in "no model."
⚠️ Incorrect model entry or inconsistency with the actual goods.
Processing method
Explain the plastic processing technology, such as injection molding, blow molding, extrusion, compression molding, etc.
⚠️ Failure to indicate the processing method, affecting classification.
Example： Product name: plastic mobile phone holder; Material: ABS plastic; Use: for supporting mobile phones; Appearance: black, rectangular, length 8 cm, width 5 cm, height 3 cm; Brand: no brand; Model: no model; Processing method: injection molding.
Common Mistakes：
Failure to indicate the specific type of plastic and only writing "plastic" may lead to classification disputes.
The description of use is too general, such as "for industrial use," without specific explanation, affecting classification.
Ignoring the processing method; different processing methods may affect classification.
🎯 Classification Logic
Core criteria for classification: first confirm that the goods are finished articles of plastics and are not specifically named under other headings of Chapter 39 (such as 3921-3925); second confirm that they are not specifically named under other chapters (such as Chapter 84, Chapter 85, Chapter 94, etc.); finally determine whether they are classified under 392690 based on the main use, material, processing method, etc. If the goods are dedicated parts, priority should be given to classification under the chapter of the host machine. 3925 Plastic articles for construction use: 3925 covers plastic articles for construction use, such as doors, windows, floors, wall coverings, etc.; while 392690 covers other plastic articles not elsewhere named, not specially for construction. 3923 Articles of plastics for conveyance or packing of goods: 3923 covers plastic boxes, cases, bottles, bags, and other packing containers; 392690 covers finished plastic articles not used for packing. 3924 Tableware, kitchenware and other household articles of plastics: 3924 covers plastic tableware, kitchenware, and other household articles; 392690 covers plastic articles that are not tableware or kitchenware. 8480 Moulds for plastics: 8480 covers moulds for plastics (such as injection moulds and blow moulds); 392690 covers articles made of plastics other than moulds. 9403 Other furniture and parts thereof: 9403 covers furniture and parts thereof; if a plastic article is a dedicated part of furniture, it should be classified under 9403; 392690 covers plastic articles not used for furniture. Is it a finished article of plastics? Is it specifically named under other headings of Chapter 39? Is it specifically named under other chapters? Is it a dedicated part? Does it have the essential character of goods of other chapters?
Basis
Core criteria for classification: first confirm that the goods are finished articles of plastics and are not specifically named under other headings of Chapter 39 (such as 3921-3925); second confirm that they are not specifically named under other chapters (such as Chapter 84, Chapter 85, Chapter 94, etc.); finally determine whether they are classified under 392690 based on the main use, material, processing method, etc. If the goods are dedicated parts, priority should be given to classification under the chapter of the host machine.
Confused Codes：
3925 - Plastic articles for construction use
3925 covers plastic articles for construction use, such as doors, windows, floors, wall coverings, etc.; while 392690 covers other plastic articles not elsewhere named, not specially for construction.
3923 - Articles of plastics for conveyance or packing of goods
3923 covers plastic boxes, cases, bottles, bags, and other packing containers; 392690 covers finished plastic articles not used for packing.
3924 - Tableware, kitchenware and other household articles of plastics
3924 covers plastic tableware, kitchenware, and other household articles; 392690 covers plastic articles that are not tableware or kitchenware.
8480 - Moulds for plastics
8480 covers moulds for plastics (such as injection moulds and blow moulds); 392690 covers articles made of plastics other than moulds.
9403 - Other furniture and parts thereof
9403 covers furniture and parts thereof; if a plastic article is a dedicated part of furniture, it should be classified under 9403; 392690 covers plastic articles not used for furniture.
Self-Check：
✓ Is it a finished article of plastics?
✓ Is it specifically named under other headings of Chapter 39?
✓ Is it specifically named under other chapters?
✓ Is it a dedicated part?
✓ Does it have the essential character of goods of other chapters?
❓ FAQ
How can I search for the specific commodity code under 392690? You can use the official website of the General Administration of Customs, HS code query platforms, or professional customs declaration software, and enter keywords such as "plastic article" combined with use, material, etc. to filter. You may also consult the corresponding chapter of the Import and Export Tariff. What is the difference between 392690 and 392490? 392490 is other household articles and toilet or hygienic articles of plastics, such as plastic trash cans and plastic basins; 392690 is other plastic articles not elsewhere named, with a broader scope, but household articles are preferentially classified under 392490. Which code should a plastic mobile phone case be classified under? Plastic mobile phone cases are usually classified under 392690, because they are finished articles of plastics and are not specifically named under other headings. However, if the phone case has special functions (such as charging), it may be classified under Chapter 85. How should the material be filled in during declaration? The specific type of plastic should be filled in, such as PE, PP, PVC, ABS, etc., and it is not acceptable to write only "plastic." If it is a composite material, the main components and proportions must be indicated. What is the import tariff rate for 392690? The tariff rate may vary depending on the country, trade agreements, and the specific use of the goods. It is recommended to consult the latest Import and Export Tariff or a professional customs broker. Should plastic toys be classified under 392690? They should not be classified under 392690; plastic toys should be classified under Chapter 95, heading 9503. 392690 is for other plastic articles not elsewhere named, and toys are specifically named. How can one determine whether a plastic article is a dedicated part? If the plastic article is specially designed for a certain machine, equipment, or vehicle and is an indispensable part thereof, it should be classified as a dedicated part under the chapter of the host machine, such as automobile parts under Chapter 87. What is the export tax rebate rate for 392690? The export tax rebate rate may be adjusted according to national policies. It is recommended to consult the latest export tax rebate rate database of the State Taxation Administration or consult the local tax authority.
Q: How can I search for the specific commodity code under 392690?
A: You can use the official website of the General Administration of Customs, HS code query platforms, or professional customs declaration software, and enter keywords such as "plastic article" combined with use, material, etc. to filter. You may also consult the corresponding chapter of the Import and Export Tariff.
Q: What is the difference between 392690 and 392490?
A: 392490 is other household articles and toilet or hygienic articles of plastics, such as plastic trash cans and plastic basins; 392690 is other plastic articles not elsewhere named, with a broader scope, but household articles are preferentially classified under 392490.
Q: Which code should a plastic mobile phone case be classified under?
A: Plastic mobile phone cases are usually classified under 392690, because they are finished articles of plastics and are not specifically named under other headings. However, if the phone case has special functions (such as charging), it may be classified under Chapter 85.
Q: How should the material be filled in during declaration?
A: The specific type of plastic should be filled in, such as PE, PP, PVC, ABS, etc., and it is not acceptable to write only "plastic." If it is a composite material, the main components and proportions must be indicated.
Q: What is the import tariff rate for 392690?
A: The tariff rate may vary depending on the country, trade agreements, and the specific use of the goods. It is recommended to consult the latest Import and Export Tariff or a professional customs broker.
Q: Should plastic toys be classified under 392690?
A: They should not be classified under 392690; plastic toys should be classified under Chapter 95, heading 9503. 392690 is for other plastic articles not elsewhere named, and toys are specifically named.
Q: How can one determine whether a plastic article is a dedicated part?
A: If the plastic article is specially designed for a certain machine, equipment, or vehicle and is an indispensable part thereof, it should be classified as a dedicated part under the chapter of the host machine, such as automobile parts under Chapter 87.
Q: What is the export tax rebate rate for 392690?
A: The export tax rebate rate may be adjusted according to national policies. It is recommended to consult the latest export tax rebate rate database of the State Taxation Administration or consult the local tax authority.
⚠️ 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.