Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
3924 90 00 10
Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof
3924 90 00 90
Other
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria0% reduced rate
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France5.5% reduced rate
Germany7% reduced rate
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta5% reduced rate
Netherlands21%
Poland5% reduced rate
Portugal23%
Romania21%
Slovakia23%
Slovenia9.5% reduced rate
Spain21%
Sweden25%
TEDB · 30 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
6.5%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.
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.
The tariff classification of a plastic rake from China
600016239HMRC12 October 2026 – 11 October 2029 · 3924 90 00 90
black velvet hangers Plastic clothes hanger covered with a textile Materials: 100% PET hanger covered with a polyester textile.
600015266HMRC25 August 2026 – 24 August 2029 · 3924 90 00 90
A 25-litre plastic bucket designed for use with industrial cleaning trolleys incorporating traditional mop and wringer washing systems. The bucket is manufactured from 100% polypropylene and measures 355 mm (L) × 367 mm (W) × 322 mm (H). It is supplied unpackaged as a single item.
600015264HMRC5 August 2026 – 4 August 2029 · 3924 90 00 90
The product is a bin receptacle manufactured from low-density polyethylene (LDPE). It measures 77.5 cm (H) × 48 cm (W) × 29 cm (D) and has a capacity of up to 23 gallons for waste and recycling collection. The lid is not included with the product.
600016013HMRC21 July 2026 – 20 July 2029 · 3924 90 00 90
The product is a shallow silicone hexagonal shaped licking mat designed for use by dogs. It is intended to hold wet food, soft treats, or pastes, allowing the dog to lick the contents from the surface. The mat incorporates raised patterned designs which help to slow the rate of feeding by making…
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
3924 90 00 · Other
This subheading includes sponges of regenerated cellulose cut into shapes other than rectangular (including square) as well as sponges cut into rectangles (including squares) with ground edges or otherwise worked.
(b) sponges simply cut into rectangles (including squares) (heading 3921).
This subheading also includes products made of combinations of paper materials such as paper pulp, paper, cellulose wadding or webs of cellulose fibres with a superabsorbent polymer (SAP) (e.g., bed liners for incontinence patients or dog training pads). The main function of such products is the absorption of aqueous fluids. The SAP effectively retains aqueous fluids in the products core and thus gives the products their essential character. The paper materials particularly facilitate initial absorption and transport of aqueous fluids to the SAP.
In accordance with Note 2(z) to Chapter 39, products of heading 9619 are excluded from this subheading (see also Additional note 1 to Chapter 96).
General notes to the chapter
PLASTICS AND ARTICLES THEREOF
General
The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.
Note 4
Calculation of mass ratios of monomer units in copolymers:
The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates.
The following examples illustrate the calculation of the monomer unit content in copolymers:
In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2.
In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.
Note 6
The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.
For the definition of the term ‘primary forms’, see note 6 to this chapter and the HS General Explanatory Note to this chapter, ‘Primary Forms’.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Other
6.5%
—
2025
unchanged
6.5%
—
2024
unchanged
6.5%
—
2023
unchanged
6.5%
—
2022
unchanged
6.5%
—
2021
unchanged
6.5%
—
2020
unchanged
6.5%
—
2019
Other
6.5%
—
In the EU Combined Nomenclature, 3924 90 00 is one of 1 line under subheading 3924.90, tableware, kitchenware, other household articles: other.
The third-country duty is 6.5%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6.5%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, anti-dumping duty of 42.3% applies on top of the customs duty to goods from China.
In the 12 months to August 2026, the EU imported other plastic household and toilet articles (HS 3924.90) worth €1.2bn (down 2% on the year before), at an average of €3.82 per kg; China supplied 70%, followed by Türkiye.
For the same subheading, the UK duty is 6%–6.5%, the Türkiye duty is 6.5%, the US duty is 3.1%–3.4%, the Canada duty is 6.5%, the Mexico duty is 7%–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%.
EU member states imported goods of subheading 3924.90 worth US$2.9bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 3rd with US$56m.
Questions and answers
What is the EU import duty for CN code 3924 90 00?
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3924 90 00?
152 countries have a preferential rate on this line, 148 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 3924 90 00?
Anti-dumping duty of 42.3% on goods from China. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 3924.90 as a whole, the largest supplier from outside the EU in 2024 was China (US$809m), followed by Türkiye.
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EU Combined Nomenclature · CN code · 
China
Türkiye
United Kingdom
Serbia
Switzerland
United States
Vietnam
India
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Norway
North Macedonia
Nigeria