Customs Tariff of Canada · tariff item · HS 3923.50
3923.50.10.00: Caps to be employed by perfume manufacturers in the bottling of perfume; Flexible plastic spouts of a diameter of 57 mm for use in the manufacture of lids for gallon paint cans; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products
Plastic caps, lids and closures
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
- 3923.50 Stoppers, lids, caps and other closures
- 3923.50.10 Caps to be employed by perfume manufacturers in the bottling of perfume; Flexible plastic spouts of a diameter of 57 mm for use in the manufacture of lids for gallon paint cans; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products
- 3923.50.10.00 Caps to be employed by perfume manufacturers in the bottling of perfume; Flexible plastic spouts of a diameter of 57 mm for use in the manufacture of lids for gallon paint cans; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3923.50 Stoppers, lids, caps and other closures
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA 5.3% General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 17 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand 5% General (MFN) 1 tariff line 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6% – 6.5% General (MFN) 2 tariff lines · average 6.3% 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 3923.50
- 3923.50.10.00Caps to be employed by perfume manufacturers in the bottling of perfume; Flexible plastic spouts of a diameter of 57 mm for use in the manufacture of lids for gallon paint cans; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products
- 3923.50.90.10Stoppers, lids, caps and other closures: other, lids for cups
- 3923.50.90.40Stoppers, lids, caps and other closures: other, bottle caps
- 3923.50.90.90Stoppers, lids, caps and other closures: other
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N354857 U.S. CBP
The tariff classification of disposable polypropylene containers and lids from China
- N350215 U.S. CBP
The tariff classification of paper bowls with plastic lids from Taiwan
- N350216 U.S. CBP
The tariff classification of paper bowls with plastic lids from Taiwan
- N346782 U.S. CBP
The tariff classification of plastic drum closure with integrated spout from Brazil
- 600014240 HMRC
Plastic cap made to fit One Line Marker Paint Cans. The caps are the same size and come in various colours depending on the colour spray paint can
- 600009747 HMRC
Bottle tops. Bottle tops of threaded polypropylene plastic, used as a screw closure for sealing coloured, layered, sand into shaped plastic bottles (classified elsewhere) The tops have a moulded loop to the top and are intended to be finished with a 90cm cord and fashioned as a necklace, once…
- 600008896 HMRC
Compostable plastic cup lid. Designed to suit 10oz - 16oz compostable cups. Each lid features a sip-thru hole. Presented in a case containing 1000 lids.
44 rulings in total for this code
Legal notes
In the Customs Tariff of Canada, 3923.50.10.00 is one of 4 lines under subheading 3923.50, stoppers, lids, caps and other closures.
The MFN tariff rate is free.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 5.3%, the Mexico duty is 25%, the Brazil duty is 18%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6%–6.5% and the Nigeria duty is 20%.
Canada imported goods of subheading 3923.50 worth US$479m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 3923.50.10.00?
The MFN tariff rate in the Customs Tariff of Canada is free. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 3923.50 as a whole, the largest supplier in 2024 was the United States (US$373m), followed by China.
Typical products
Everyday names, not part of the legal text.