Plastics and rubber / HTS 3926.90.99.89

Other plastic articles from China: 25.3% import duty

A worked example on a $10,000 commercial shipment of other articles of plastics or materials of headings 3901 to 3914. Priced Sep 2, 2026 by the Gateway tariff engine, the same engine behind the calculator, with every active duty program stacked and every carve-out shown.

Effective duty rate

25.3%

All active programs stacked

Duties on $10,000

$2,530

Ad valorem duty amount

CBP fees

$47.14

MPF and HMF, ocean entry

Landed cost

$12,577.14

Goods, duties and fees

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: 5.3%
3926.90.99.89
5.3%$530.00
Section 301 China (List 4A)
7.5%$750.00
Section 301 forced labor
This HTS appears on the 9903.05.88 exemption list for articles of civil aircraft (U.S. note 52(d)). That exemption depends on the END USE of the goods, which cannot be read from an HTS code, so the duty is charged here. If your entry qualifies, claim 9903.05.88 and this 12.5% does not apply β€” confirm with your customs broker.
9903.05.31
12.5%$1,250.00
Effective duty rate
25.3%$2,530.00

Notes for this line

  • Section 301 China tariff (List 4A) adds 7.5% to this product.
  • Section 301 forced labor (9903.05.31) adds 12.5% on all products of this origin.
  • Possible conditional exemption from Section 301 forced labor (not auto-applied): This HTS appears on the 9903.05.88 exemption list for articles of civil aircraft (U.S. note 52(d)). That exemption depends on the END USE of the goods, which cannot be read from an HTS code, so the duty is charged here. If your entry qualifies, claim 9903.05.88 and this 12.5% does not apply β€” confirm with your customs broker.

What changed on this lane

32.8% before the first entry below, 25.3% today.

  1. Feb 20, 2026IEEPA tariffs removed (SCOTUS)-20 pts
  2. Jul 24, 2026Section 301 forced labor: articles the product of China (U.S. note 52) added+12.5 pts

Official classification

3926.90.99.89Other

Other articles of plastics and articles of other materials of headings 3901 to 3914 β€Ί Other β€Ί Other β€Ί Other

Source: Harmonized Tariff Schedule of the United States, USITC, current revision. General rate of duty (Column 1) as published; Chapter 99 headings as listed in the table above.

Questions about this example

What is the import duty on other plastic articles from China?
On HTS 3926.90.99.89 the effective duty rate is 25.3% (5.3% general rate + 7.5% Section 301 + 12.5% forced labor). On a $10,000 customs value that is $2,530 in duty before CBP fees.
Which tariff programs apply to HTS 3926.90.99.89 from China?
Section 301 China (List 4A) at 7.5%; Section 301 forced labor at 12.5% (9903.05.31).
What does CBP charge on top of the duty?
The Merchandise Processing Fee at 0.3464% of value, $34.64 here, subject to the statutory minimum and maximum. The Harbor Maintenance Fee at 0.125% on ocean entries, $12.50 here. Total government fees on this shipment: $47.14. Collected by U.S. Customs and Border Protection.
Is this the exact amount my customs broker will collect?
It is a planning estimate priced by the Gateway tariff engine on the assumptions shown: HTS 3926.90.99.89, China origin, $10,000 customs value, ocean transport. The entered classification, the appraised value, the entry date and any exclusion or program claim change the result, and antidumping or countervailing rates are exporter-specific. Run your own numbers in the calculator and confirm with a licensed broker.

Estimate for planning purposes only, priced on the assumptions stated above. Actual duties depend on the entered classification, the appraised value, the entry date and any program or exclusion claimed, and antidumping or countervailing rates are exporter-specific. Gateway Lines is not a licensed customs broker; confirm official determinations with one.