Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Heading 3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

7 subheadings

Subheadings

3923.10

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Boxes, cases, crates and similar articles

2 tariff items
3923.21

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Sacks and bags (including cones): - Of polymers of ethylene

6 tariff items
3923.29

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Sacks and bags (including cones): - Of other plastics

2 tariff items
3923.30

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Carboys, bottles, flasks and similar articles

7 tariff items
3923.40

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Spools, cops, bobbins and similar supports

1 tariff items
3923.50

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Stoppers, lids, caps and other closures

4 tariff items
3923.90

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. - Other

8 tariff items

Related Advance Rulings

C-2018-001654

&&The PVC (polyvinyl chloride) sleeve/bag with zipper, measuring 6” x 10”, is a clear plastic sheet that has been folded in half with the sides...

HS 3923.29.90.00
C-2017-009867

&&The good in issue is a polyethylene bag used in asbestos insulation removal from pipes. It is designed with a quick attach collar, fiberguard...

HS 3923.21.90.10
C-2017-001116

&&The good in question is a Coleman .5 gallon beverage jug made from polymers of ethylene. It features a wide mouth, a twist on lid, a flap top spout for drinking and...

HS 3923.30.90.10
C-2017-001115

&&The good in question is a Coleman one gallon beverage jug made from polymers of ethylene. It features a wide mouth, a twist on lid, a flap top spout for drinking and...

HS 3923.30.90.10
C-2016-001568

&&The product is a black plastic hanger with a metal hook. It is approximately 44 cm long x 25.5 cm tall and 2 cm (top part) to 5 cm (bottom part) wide.

HS 3923.90.90.90
C-2016-001567

&&The product is a plastic hanger with a metal hook. It is approximately 41 cm long x 23 cm tall x 0.9 mm wide and has a small notch mid-way on each...

HS 3923.90.90.90
C-2016-001566

&&The product is a 100% clear plastic hanger. It is approximately 43.5 cm long x 19.5 cm tall x 0.8 mm wide and has a small notch mid-way on each...

HS 3923.90.90.90
C-2015-007008

&&According to the sample and information submitted, the product is a clear plastic hanger that measures 25 cm long and 8 mm thick. The hanger...

HS 3923.90.90.90
C-2015-007007

&&According to the sample and information submitted, the product is a white plastic hanger that measures 10-5/8 x 5 inches. This item is imported...

HS 3923.90.90.90
C-2015-002522

&&The thermo wine carrier is a two piece molded plastic item shaped like a bottle with a thin wire-like metal handle. The interior of the carrier has a layer of black hard...

HS 3923.90.90.90

Explanatory Notes

Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...

Source: advance_ruling (8000005518)

Also, in accordance with the Explanatory Notes to Chapter 39, Combinations of plastics and materials other than textiles, they retain the essential character of articles of plastics. Since the goods are seals, which are a specific type of closure, the applicable Heading for them is 39.23 as "Stoppers, lids, caps and other closures, of plastics". Provision (c) of the Explanatory Notes to...

Source: advance_ruling (8000007489)

rather, it is composed of molded plastics. Thus, Heading 42.02 is disregarded. Heading 39.23 provides for "Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics." The Explanatory Notes to heading 39.23 read, in part, "This heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products."...

Source: advance_ruling (C-2015-002522)

23 read, in part, "This heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products." The thermo wine carrier meets the description of the goods described by the Explanatory Notes to heading 39.23, as it is made of plastic, and has the character of a container used for the conveyance of goods, in this instance for the conveyance of a bottle of...

Source: advance_ruling (C-2015-002522)

26 covers articles not elsewhere specified or included, of plastics. The glovebag is more specifically provided for in heading 39.23 as “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics”. The Explanatory Note to heading 39.23 states that the heading covers all articles of plastics commonly used for the packing or conveyance of...

Source: advance_ruling (C-2017-009867)

You have suggested classification under 3923.10.90.90 as an article of plastics for the packing of goods. However, the Explanatory Notes to heading 39.23 state that this heading excludes household articles or toilet articles which do not have the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes. Heading 39.24 provides for...

Source: advance_ruling (C-2018-000480)

You have suggested classification under 3923.10.90.90 as articles for the packing of goods, of plastics. However, the Explanatory Notes to heading 39.23 state that this heading excludes household articles, such as dustbins, which do not have the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes. Heading 39.24 covers “Tableware,...

Source: advance_ruling (C-2018-000481)

You have asked for classification under 3923.10.90.90 which provides for other boxes, cases, crates and similar articles used for the conveyance or packing of goods. However, the Explanatory Notes to heading 39.23 state that "the heading excludes, inter alia, household articles such as dustbins, and cups which are used as tableware or toilet articles and do not have the character of containers...

Source: advance_ruling (C-2018-001082)

Heading 39.23 provides for articles for the conveyance or packing of goods, of plastics. The Explanatory Note states that the heading covers all articles of plastics commonly used for the packing or conveyance of all kinds of products. Item (a) lists some of the articles considered to be containers such as boxes, cases, crates, sacks and bags (including cones and refuse sacks), casks, cans,...

Source: advance_ruling (C-2018-001654)

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chapter 39 Notes (11)
1. 1. Throughout the Nomenclature the expression "plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any...
2. 2. This Chapter does not cover: • (a) Lubricating preparations of heading 27.10 or 34.03; • (b) Waxes of heading 27.12 or 34.04; • (c) Separate chemically defined organic compounds (Chapter 29); • (d) Heparin or its salts (heading 30.01); • (e) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of...
3. 3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: • (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02); • (b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); • (c) Other synthetic polymers with an average of at least 5 monomer units; •...
4. 4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purpose of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer...
5. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6. 6. In headings 39.01 to 39.14, the expression "primary forms" applies only to the following forms: • (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; • (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7. 7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14).
8. 8. For the purpose of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the...
9. 9. For the purpose of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10. 10. In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11. 11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II: • (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; • (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; • (c) Gutters and fittings therefor; • (d) Doors, windows and their frames and thresholds for doors; • (e) Balconies, balustrades, fencing,...

Ready to classify faster?

CustomsLogIQ uses this tariff data to power AI classification. Try it now.

Try CustomsLogIQ