Plastics, Kitchenware & Packaging Import Duty from China: 2026 HTS 39 & 48
Compare stacked tariff rates across Amazon FBA silicone/plastic kitchenware (List 4A 7.5%), custom injection-molded parts (List 3 25%), poly bags, bottles, and printed paperboard packaging.
2026 Plastics, Drinkware & Custom Packaging HTS Rate Comparison
Click any HTS classification below to test your packaging or housewares unit economics in the live calculator:
| Commodity / Subheading | HTS Code | Base MFN | Sec 301 | Sec 232 | 2026 IEEPA | Combined Rate | Load in Tool |
|---|---|---|---|---|---|---|---|
| Plastic & Silicone Tableware / Kitchenware | 3924.10.40 | 3.4% | 7.5% | 0% | 20% | 30.90% | |
| Custom Injection-Molded Plastic Parts | 3926.90.99 | 5.3% | 25% | 0% | 20% | 50.30% | |
| Plastic Bottles, Jars & Cosmetic Containers | 3923.30.00 | 3.0% | 25% | 0% | 20% | 48.00% | |
| Printed Corrugated & Folding Paper Boxes | 4819.10.00 | 0.0% | 25% | 0% | 20% | 45.00% |
Worked Example: $6,000 Shipment of Silicone Kitchen Utensil Sets (HTS 3924.10.40)
Here is how our landed cost engine models an Amazon FBA shipment of 3,000 food-grade silicone spatula sets ($2.00/set = $6,000 FOB Yangjiang) shipped via ocean LCL ($820 freight + $35 insurance):
CBP Form 7501 Assessment on Chapter 39 Housewares
- Declared Customs FOB Value: $6,000.00 ($2.00/set × 3,000 sets)
- 1. Column 1 Base MFN Duty (3.4% under HTS 3924.10.40): $204.00
- 2. USTR Section 301 List 4A Duty (7.5% under 9903.88.15): $450.00
- 3. 2026 IEEPA China Surcharge (20.0%): $1,200.00
- Total Stacked Customs Duties (30.90%): $1,854.00
- 4. CBP MPF ($34.58 Formal Entry Minimum) + Ocean HMF ($7.50): $42.08
- 5. Ocean LCL Freight & Marine Insurance: $855.00
- Total U.S. Landed Cost: $8,751.08 ($2.92 per set)
GRI 5(b) Rule: Packaging Imported Empty vs. Imported Filled with Goods
Under HTSUS General Rule of Interpretation (GRI) 5(b), retail gift boxes, poly mailers, and molded blister inserts importedFILLED with your product are classified and taxed at the product's own HTS rate—not taxed separately as Chapter 39/48 packaging! You only pay standalone Chapter 39/48 packaging tariffs when importing empty boxes, bottles, or mailers in bulk.
Frequently Asked Questions: Plastics, Kitchenware & Packaging Import Duty from China (HTS 39 & 48)
Are silicone kitchen utensils classified as rubber (Ch. 40) or plastics (Ch. 39)?
CBP classifies silicone polymers (polysiloxanes) as plastics under Chapter 39 rather than vulcanized rubber under Chapter 40. Silicone kitchenware and tableware fall under HTS 3924.10.40 (3.4% MFN + 7.5% List 4A + 20% IEEPA = 30.9%).
Do I pay separate packaging tariffs on retail boxes containing my product?
No. Under HTSUS GRI 5(b), normal retail packing containers and cartons imported together with the goods they hold are classified with the goods and taxed at the product's HTS duty rate.
Why is HTS 3926.90.99 taxed 19.4% higher than HTS 3924.10.40?
HTS 3926.90.99 is the basket provision for general industrial/other plastic articles, which sits on Section 301 List 3 (25%) with a 5.3% MFN rate (50.3% total), whereas household tableware/kitchenware in 3924.10.40 sits on List 4A (7.5%) with a 3.4% MFN rate (30.9% total).
Do plastic water bottles and food containers require FDA registration?
Food-contact articles (cups, bottles, utensils, food storage containers) generally do not require FDA medical/facility registration when empty, but remain subject to FDA food-contact substance safety standards (21 CFR 177) and inspection at port.
Which plastic bags from China have Anti-Dumping duties?
Polyethylene retail carrier bags (t-shirt bags and handled merchandise bags) under HTS 3923.21.00.30 are covered by Commerce Antidumping Order A-570-886 with rates up to 77.57%. Standard LDPE/opp poly mailers and zip-lock reclosable bags have specific scope boundaries—verify thickness and handle construction.
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