Customs Tariff of Canada · tariff item · HS 3923.90
3923.90.90.30: Articles for the conveyance or packing of goods, of plastics: other, drums
Other plastic packing articles
✓ 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.
- 3923.90 Other
- 3923.90.90 Other
- 3923.90.90.30 Drums
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
3923.90 Articles for the conveyance or packing of goods, of plastics: other
UK 6% Third-country duty 1 tariff line 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
USA 3% General (MFN) 1 tariff line 
Mexico 25% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 30 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 8 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 3 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 5 tariff lines 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 3923.90
- 3923.90.10.00Containers, bearing the shapes and images of cartoon characters, to be employed in the production or distribution of shampoo, bubble bath and other novelty cosmetic and bath products; 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; Holding trays of polymers of vinyl chloride for use as inserts in boxes to prevent peaches from touching each other; Vegetable-based capsules for use in Canadian manufactures
- 3923.90.90.20Articles for the conveyance or packing of goods, of plastics: other, vials
- 3923.90.90.30Articles for the conveyance or packing of goods, of plastics: other, drums
- 3923.90.90.40Articles for the conveyance or packing of goods, of plastics: other, plant containers
- 3923.90.90.50Other trays, for produce or meat display
- 3923.90.90.60Single portion containers, for example, for jams, for butter or for milk for coffee
- 3923.90.90.80Ice cream tubs and similar containers
- 3923.90.90.90Articles for the conveyance or packing of goods, of plastics: 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.
- N363423 U.S. CBP
The tariff classification of polyethylene foam packaging inserts from China
- N358771 U.S. CBP
The tariff classification of a lipstick container from South Korea
- N357643 U.S. CBP
The tariff classification of disposable cups from China
- N354857 U.S. CBP
The tariff classification of disposable polypropylene containers and lids from China
- 600016933 HMRC
A retrieving device kit. This is used to transport surgically removed ear implants safely and securely back to the manufacturer. The item consists of a plastic container, complete with foam inserts designed to secure and keep the implants in place during transit. The plastic container is further…
- 600014061 HMRC
Plastic foam corners. These are used to protect the corners of composite wooden panels, whilst in transit.
47 rulings in total for this code
Legal notes
Tariff item 3923.90.90.30 is a line of the Customs Tariff of Canada under HS subheading 3923.90 (articles for the conveyance or packing of goods, of plastics: other).
The MFN tariff rate is 6.5%.
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 3%, the Mexico duty is 25%, the Brazil duty is 16.2%, 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 6.5% and the Nigeria duty is 20%.
Canada imported goods of subheading 3923.90 worth US$570m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 3923.90.90.30?
The MFN tariff rate in the Customs Tariff of Canada is 6.5%. 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 3923.90 as a whole, the largest supplier in 2024 was the United States (US$465m), followed by China.