Subheading · Chapter 39 · Heading 3924

3924.10

3924.10: Tableware, kitchenware, other household articles: tableware and kitchenware

Plastic tableware and kitchenware

Official description Tableware and kitchenware

3924.10 is the HS subheading for plastic tableware and kitchenware, under heading 3924 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3924 10 00 00 Tableware and kitchenware 6%
  2. Kitchenware containing polyamide or melamine 6%
  3. 3924 10 00 11 Consigned from China or Hong Kong 6%
  4. 3924 10 00 19 Other 6%
  5. 3924 10 00 90 Other 6%

Additional duties and import rules

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

Additional duties and charges 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/664, 2011 No.10
    Documents
    • Y046 Goods not covered by the provisions of Regulation (EU) No 284/2011
    • C060 Declaration to be provided for every consignment of kitchenware falling under the provisions of (EU) Regulation 284/2011, originating in or consigned from the People’s Republic of China and Hong Kong Special Administrative Region, China
    • C055
    • 9Y51

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£287.5m-11.4% · previous 12 months
Average import price£3.72 per kg
Jan 2024: £22.7mFeb 2024: £21.1mMar 2024: £28.9mApr 2024: £23.9mMay 2024: £27.8mJun 2024: £28.6mJul 2024: £28.7mAug 2024: £30mSept 2024: £27.2mOct 2024: £28.7mNov 2024: £29.4mDec 2024: £23.6mJan 2025: £25.2mFeb 2025: £24.5mMar 2025: £32.5mApr 2025: £25.9mMay 2025: £27.7mJun 2025: £25.6mJul 2025: £29.5mAug 2025: £24.9mSept 2025: £23.8mOct 2025: £23.7mNov 2025: £21.2mDec 2025: £21.4mJan 2026: £21.7mFeb 2026: £24.4mMar 2026: £27.2mApr 2026: £25mMay 2026: £23.1mJun 2026: £25.6mJul 2026: £27mAug 2026: £23.4m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £160m 55.7% -13.8%
Türkiye £16.2m 5.6% -15%
New Zealand £10.8m 3.8% +15%
India £9.9m 3.4% -25.7%
Austria £9.7m 3.4% +0.7%
Spain £9.4m 3.3% -0.6%
Belgium £8.5m 2.9% +6.3%
Poland £6.7m 2.3% -32.9%

Same subheading in other tariffs

World trade in 2024

3924.10 · US$14.4bn

Trade value (US$) no reported trade < US$333.6kUS$333.6k+US$12.4m+US$75.3m+> US$291m

Exports: 207
  1. China: US$9bn
  2. Türkiye: US$415.1m
  3. Germany: US$371.9m
  4. United States: US$368.1m
  5. Italy: US$313.1m
  6. Taiwan: US$291m
  7. Netherlands: US$280.1m
  8. Mexico: US$271.1m
  9. Vietnam: US$270.9m
  10. Poland: US$254m
  11. India: US$175.2m
  12. France: US$168.2m
  13. Belgium: US$167.5m
  14. Thailand: US$156.1m
  15. Spain: US$139m
  16. Malaysia: US$102.5m
  17. Portugal: US$94.5m
  18. Dominican Republic: US$82m
  19. United Arab Emirates: US$79.7m
  20. Czechia: US$75.3m
  21. Hungary: US$69.7m
  22. United Kingdom: US$66.7m
  23. New Zealand: US$65.4m
  24. Indonesia: US$59.9m
  25. Canada: US$58.7m
  26. South Korea: US$58.2m
  27. Austria: US$55.4m
  28. Denmark: US$54.8m
  29. Saudi Arabia: US$51.9m
  30. Japan: US$51m
  31. Greece: US$42m
  32. Sweden: US$41.2m
  33. El Salvador: US$33.7m
  34. Romania: US$31.7m
  35. Peru: US$30.9m
  36. Brazil: US$30.6m
  37. Switzerland: US$30.2m
  38. Guatemala: US$28.2m
  39. Colombia: US$27.5m
  40. Bulgaria: US$24.2m
  41. Slovakia: US$24m
  42. Israel: US$23.5m
  43. Bangladesh: US$23.3m
  44. South Africa: US$22m
  45. Hong Kong SAR China: US$20.8m
  46. Serbia: US$18.8m
  47. Luxembourg: US$18.7m
  48. Egypt: US$16.9m
  49. Singapore: US$16.7m
  50. Russia: US$12.4m
  51. Croatia: US$11.7m
  52. Kuwait: US$10.9m
  53. Jordan: US$10.9m
  54. Bosnia & Herzegovina: US$10.7m
  55. Lithuania: US$10.7m
  56. Australia: US$10m
  57. Ireland: US$10m
  58. Finland: US$9.7m
  59. Slovenia: US$9.4m
  60. Latvia: US$7.4m

Top exporters

RankCountryValueShare
1 China US$9bn 62.5%
2 Türkiye US$415.1m 2.9%
3 Germany US$371.9m 2.6%
4 United States US$368.1m 2.6%
5 Italy US$313.1m 2.2%
6 Taiwan US$291m 2%
7 Netherlands US$280.1m 1.9%
8 Mexico US$271.1m 1.9%
9 Vietnam US$270.9m 1.9%
10 Poland US$254m 1.8%

Top importers

RankCountryValueShare
1 United States US$4.9bn 33.8%
2 Germany US$609.9m 4.2%
3 France US$433.7m 3%
4 Canada US$415.2m 2.9%
5 United Kingdom US$398.8m 2.8%
6 Netherlands US$354.2m 2.5%
7 Japan US$310.4m 2.2%
8 Mexico US$294.8m 2.1%
9 Saudi Arabia US$265.5m 1.8%
10 Philippines US$259.9m 1.8%

Binding rulings for similar goods 166

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.

  • N364990 U.S. CBP 30 September 2026 · 3924.10.40.00

    The tariff classification of a plastic shaker bottle from China

  • N358418 U.S. CBP 26 February 2026 · 3924.10.20.00

    The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D…

  • N355970 U.S. CBP 8 December 2025 · 3924.10.40.00

    The tariff classification of a tumbler from China

  • N353515 U.S. CBP 30 September 2025 · 3924.10.40.00

    The tariff classification of a plastic beverage drink dispenser and tumbler sets from China

  • N343421 U.S. CBP 22 July 2025 · 3924.10.40.00

    The tariff classification of a plastic water bottle from China

  • N341069 U.S. CBP 16 July 2025 · 3924.10.40.00

    The tariff classification of a food pan and a beverage server dispenser from China

  • 600015641 HMRC 28 May 2026 – 27 May 2029 · 3924 10 00 90

    The item is a tumbler made from a copolyester plastic. The tumbler has a light blue colour and is made to be stackable. The item is used for drinks.

  • 600015392 HMRC 11 May 2026 – 10 May 2029 · 3924 10 00 90

    A pack of 24 neon shot glasses, each with a capacity of 30ml. Made from polystyrene and available in four colours: blue, red, yellow, and green. Designed for parties. Dimensions: 39mm x 29mm x 41mm.

  • 600014923 HMRC 24 April 2026 – 23 April 2029 · 3924 10 00 90

    A plastic mug made from ABS plastic, which is pink and red in colour. It has inscriptions on it stating " Ava" and " Giggle Monster", with a face containing eyes and a mouth with three teeth (one on top, two on bottom) depicting a " monster" style face. There are two feet at the bottom of the mug,…

  • 600014747 HMRC 11 February 2026 – 10 February 2029 · 3924 10 00 90

    40pc heavy duty plastic black knives made from Polystyrene. Reusable and washable. Made in Turkey.

  • 600014748 HMRC 11 February 2026 – 10 February 2029 · 3924 10 00 90

    40pc heavy duty plastic white spoons made from Polystyrene. Reusable and washable. Made in Turkey.

  • 600014749 HMRC 11 February 2026 – 10 February 2029 · 3924 10 00 90

    40pc heavy duty plastic white forks made from Polystyrene. Made in Turkey.

166 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Other

    Waiver 9Y51 Added to Commodity Code 3924100090 – 14 May 2026

    Trade Tariff news 6236 · Source: trade-tariff.service.gov.uk

  2. GB Other

    Update to Commodity Code Structure to maintain dynamic alignment with the EU – 7 May 2026

    Trade Tariff news 6136 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 3924.10 covers 3 tariff lines and the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3924.10; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported plastic tableware and kitchenware worth £287.5m (down 11% on the year before), at an average of £3.72 per kg; China supplied 56%, followed by Türkiye.

World trade in plastic tableware and kitchenware reached US$14.4bn in 2024, up 6.1% on 2023.

China was the largest exporter with 62.5% of the total, ahead of Türkiye.

Products classified here

Questions and answers

What is the HS code for tableware, kitchenware, other household articles: tableware and kitchenware?

Tableware, kitchenware, other household articles: tableware and kitchenware fall under HS subheading 3924.10, part of heading 3924, in section VII of the Harmonized System.

What is the import duty on tableware, kitchenware, other household articles in the UK?

Under the UK Global Tariff, imports under 3924.10 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on tableware, kitchenware, other household articles in the EU?

Under the EU Combined Nomenclature, imports under 3924.10 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most tableware, kitchenware, other household articles?

China, with US$9bn in 2024 (62.5% of world exports).

Which countries can export plastic tableware and kitchenware to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on plastic tableware and kitchenware?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import plastic tableware and kitchenware from?

In the 12 months to August 2026, the largest suppliers were China (56%), Türkiye (6%) and New Zealand (4%), out of total imports of £287.5m.

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Typical products

Everyday names, not part of the legal text.