Subheading · Chapter 39 · Heading 3924
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
Rates by national line · UK Global Tariff
UK lines →- 3924 10 00 00 Tableware and kitchenware 6%
- Kitchenware containing polyamide or melamine 6%
- 3924 10 00 11 Consigned from China or Hong Kong 6%
- 3924 10 00 19 Other 6%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £160m | 55.7% | -13.8% | |
| £16.2m | 5.6% | -15% | |
| £10.8m | 3.8% | +15% | |
| £9.9m | 3.4% | -25.7% | |
| £9.7m | 3.4% | +0.7% | |
| £9.4m | 3.3% | -0.6% | |
| £8.5m | 2.9% | +6.3% | |
| £6.7m | 2.3% | -32.9% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$333.6kUS$333.6k+US$12.4m+US$75.3m+> US$291m
Exports: 207
- China: US$9bn
- Türkiye: US$415.1m
- Germany: US$371.9m
- United States: US$368.1m
- Italy: US$313.1m
- Taiwan: US$291m
- Netherlands: US$280.1m
- Mexico: US$271.1m
- Vietnam: US$270.9m
- Poland: US$254m
- India: US$175.2m
- France: US$168.2m
- Belgium: US$167.5m
- Thailand: US$156.1m
- Spain: US$139m
- Malaysia: US$102.5m
- Portugal: US$94.5m
- Dominican Republic: US$82m
- United Arab Emirates: US$79.7m
- Czechia: US$75.3m
- Hungary: US$69.7m
- United Kingdom: US$66.7m
- New Zealand: US$65.4m
- Indonesia: US$59.9m
- Canada: US$58.7m
- South Korea: US$58.2m
- Austria: US$55.4m
- Denmark: US$54.8m
- Saudi Arabia: US$51.9m
- Japan: US$51m
- Greece: US$42m
- Sweden: US$41.2m
- El Salvador: US$33.7m
- Romania: US$31.7m
- Peru: US$30.9m
- Brazil: US$30.6m
- Switzerland: US$30.2m
- Guatemala: US$28.2m
- Colombia: US$27.5m
- Bulgaria: US$24.2m
- Slovakia: US$24m
- Israel: US$23.5m
- Bangladesh: US$23.3m
- South Africa: US$22m
- Hong Kong SAR China: US$20.8m
- Serbia: US$18.8m
- Luxembourg: US$18.7m
- Egypt: US$16.9m
- Singapore: US$16.7m
- Russia: US$12.4m
- Croatia: US$11.7m
- Kuwait: US$10.9m
- Jordan: US$10.9m
- Bosnia & Herzegovina: US$10.7m
- Lithuania: US$10.7m
- Australia: US$10m
- Ireland: US$10m
- Finland: US$9.7m
- Slovenia: US$9.4m
- Latvia: US$7.4m
Trade value (US$) no reported trade < US$9.1mUS$9.1m+US$37.4m+US$137.9m+> US$310.4m
Imports: 221
- United States: US$4.9bn
- Germany: US$609.9m
- France: US$433.7m
- Canada: US$415.2m
- United Kingdom: US$398.8m
- Netherlands: US$354.2m
- Japan: US$310.4m
- Mexico: US$294.8m
- Saudi Arabia: US$265.5m
- Philippines: US$259.9m
- Australia: US$252.8m
- Italy: US$248m
- Spain: US$246.8m
- Poland: US$219m
- Belgium: US$203.4m
- Brazil: US$193.2m
- United Arab Emirates: US$188.9m
- Vietnam: US$181.3m
- Indonesia: US$173.1m
- South Korea: US$152.9m
- Israel: US$149.6m
- China: US$144.7m
- Singapore: US$137.9m
- Austria: US$124.4m
- Russia: US$120.4m
- Switzerland: US$118.8m
- Hong Kong SAR China: US$113.6m
- India: US$104m
- Czechia: US$96m
- Malaysia: US$86.8m
- Denmark: US$85.2m
- Iraq: US$82.3m
- Chile: US$79.6m
- Sweden: US$77.2m
- South Africa: US$75m
- Ghana: US$69.8m
- Thailand: US$65m
- Guatemala: US$63.5m
- Nigeria: US$60.9m
- Kuwait: US$60.9m
- Hungary: US$59.6m
- Panama: US$58.7m
- Ireland: US$56.8m
- Kazakhstan: US$56.4m
- Romania: US$55.8m
- Portugal: US$55.6m
- Greece: US$54.4m
- Slovakia: US$51.9m
- Norway: US$49.6m
- Peru: US$44.5m
- Dominican Republic: US$43.4m
- Colombia: US$43m
- Morocco: US$40.3m
- Qatar: US$40m
- Taiwan: US$39.9m
- New Zealand: US$37.4m
- Türkiye: US$37.2m
- Kyrgyzstan: US$34.4m
- Ukraine: US$34.1m
- Cambodia: US$33.8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$9bn | 62.5% | |
| 2 | US$415.1m | 2.9% | |
| 3 | US$371.9m | 2.6% | |
| 4 | US$368.1m | 2.6% | |
| 5 | US$313.1m | 2.2% | |
| 6 | US$291m | 2% | |
| 7 | US$280.1m | 1.9% | |
| 8 | US$271.1m | 1.9% | |
| 9 | US$270.9m | 1.9% | |
| 10 | US$254m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$4.9bn | 33.8% | |
| 2 | US$609.9m | 4.2% | |
| 3 | US$433.7m | 3% | |
| 4 | US$415.2m | 2.9% | |
| 5 | US$398.8m | 2.8% | |
| 6 | US$354.2m | 2.5% | |
| 7 | US$310.4m | 2.2% | |
| 8 | US$294.8m | 2.1% | |
| 9 | US$265.5m | 1.8% | |
| 10 | 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
The tariff classification of a plastic shaker bottle from China
- N358418 U.S. CBP
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
The tariff classification of a tumbler from China
- N353515 U.S. CBP
The tariff classification of a plastic beverage drink dispenser and tumbler sets from China
- N343421 U.S. CBP
The tariff classification of a plastic water bottle from China
- N341069 U.S. CBP
The tariff classification of a food pan and a beverage server dispenser from China
- 600015641 HMRC
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
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
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
40pc heavy duty plastic black knives made from Polystyrene. Reusable and washable. Made in Turkey.
- 600014748 HMRC
40pc heavy duty plastic white spoons made from Polystyrene. Reusable and washable. Made in Turkey.
- 600014749 HMRC
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.
-
Waiver 9Y51 Added to Commodity Code 3924100090 – 14 May 2026
Trade Tariff news 6236 · Source: trade-tariff.service.gov.uk
-
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
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
- muddler
- plastic cups
- cups, plastic
- jugs, plastic
- forks, plastic
- knives, plastic
- ladles, plastic
- plates, plastic
- spoons, plastic
- cutlery, plastic
- spatulas, plastic
- tumblers, plastic
- placemats, plastic
- tableware, plastic
- dinnerware, plastic
- table mats, plastic
- kitchenware, plastic
- napkin holder, capiz
- dinner plates, plastic
- chopping boards, plastic
- plastic tubs, kitchenware
- bowls, plastic (kitchenware)
- trays, domestic use, plastic
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.
Typical products
- bowls, plastic (kitchenware)
- chopping boards, plastic
- cups, plastic
- cutlery, plastic
- dinner plates, plastic
- dinnerware, plastic
- forks, plastic
- jugs, plastic
- kitchenware, plastic
- knives, plastic
- ladles, plastic
- muddler
- napkin holder, capiz
- placemats, plastic
- plastic cups
- plastic tubs, kitchenware
Everyday names, not part of the legal text.