Customs Tariff of Canada · tariff item · HS 3923.90

3923.90.90.60

3923.90.90.60: Other plastic packing articles: Single portion containers, for example, for jams, for butter or for milk for coffee

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

  1. 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.
  2. 3923.90 Other
  3. 3923.90.90 Other
  4. 3923.90.90.60 Single portion containers, for example, for jams, for butter or for milk for coffee

What you pay

Importing into Canada

Customs duty 6.5% standard rate depends on the country of origin
Additional duties and charges — No additional measures recorded for this origin.
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

No additional measures recorded for this origin.

Same subheading in other tariffs

3923.90 Articles for the conveyance or packing of goods, of plastics: other

Canada lines: 3923.90

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 30 July 2026 · 3923.90.00.80

    The tariff classification of polyethylene foam packaging inserts from China

  • N358771 U.S. CBP 2 March 2026 · 3923.90.00.80

    The tariff classification of a lipstick container from South Korea

  • N357643 U.S. CBP 27 January 2026 · 3923.90.00.80

    The tariff classification of disposable cups from China

  • N354857 U.S. CBP 27 October 2025 · 3923.90.00.80

    The tariff classification of disposable polypropylene containers and lids from China

  • 600016933 HMRC 7 October 2026 – 6 October 2029 · 3923 90 00 00

    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 10 November 2025 – 9 November 2028 · 3923 90 00 00

    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

Chapter notes: Chapter 39 →

In the Customs Tariff of Canada, 3923.90.90.60 is one of 8 lines under 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 3923.90.90.60?

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.

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