Subheading · Chapter 39 · Heading 3924

3924.90

3924.90: Tableware, kitchenware, other household articles: other

Other plastic household and toilet articles

Official description Other

3924.90 is the HS subheading for other plastic household and toilet articles, under heading 3924 in chapter 39.

What you pay

Importing into UK

Customs duty 6% – 6.5% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3924 90 00 00 Other
  2. 3924 90 00 10 Ironing boards, including sleeve boards, whether or not free standing, and legs and tops thereof 6.5%
  3. 3924 90 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 4

  • Anti-dumping dutyDefinitive anti-dumping duty 42.3%
    Applies to goods from
    China
    In force
    until 3 October 2029
    Legal act
    Statutory Instruments 2019 No. 450
    Tariff lines
    on 1 of 2 lines
    Rates for named exporters (6)
    CompanyRate
    Foshan City Gaoming Lihe, Daily Necessities Co. Ltd.,, Foshan, A78234.9% with D008, otherwise 42.3%
    Guangzhou Power Team Houseware Co. Ltd., Guangzhou A78339.6% with D008, otherwise 42.3%
    Since Hardware (Guangzhou) Co., Ltd., Guangzhou A78435.8% with D008, otherwise 42.3%
    Guangdong Wireking Household Supplies Co. Ltd, Foshan A78518.1% with D008, otherwise 42.3%
    Zhejiang Harmonic Hardware Products Co. Ltd., Guzhou A78626.5% with D008, otherwise 42.3%
    Greenwood Houseware (Zhuhai) Ltd, Guangdong A95322.7% with D008, otherwise 42.3%
  • 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6% – 6.5%
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£238m-3.2% · previous 12 months
Average import price£3.32 per kg
Jan 2024: £19.7mFeb 2024: £20.1mMar 2024: £20.5mApr 2024: £20mMay 2024: £20.9mJun 2024: £22.3mJul 2024: £22.9mAug 2024: £24.6mSept 2024: £20.5mOct 2024: £21.6mNov 2024: £21.4mDec 2024: £17.8mJan 2025: £20mFeb 2025: £22.4mMar 2025: £23.8mApr 2025: £19.2mMay 2025: £21.2mJun 2025: £18.5mJul 2025: £21.9mAug 2025: £17.5mSept 2025: £17.1mOct 2025: £20.9mNov 2025: £18.2mDec 2025: £16.5mJan 2026: £17.7mFeb 2026: £19.9mMar 2026: £23.1mApr 2026: £18.4mMay 2026: £21.2mJun 2026: £20.6mJul 2026: £24mAug 2026: £20.2m 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 £132.7m 55.8% -6.7%
Germany £16.6m 7% +26.3%
Türkiye £12.8m 5.4% +7.2%
Poland £8.2m 3.5% -13.3%
Hungary £7.7m 3.2% -8.5%
France £7.5m 3.2% +52.6%
Italy £7.3m 3.1% -5.9%
India £6.3m 2.6% +8.2%

Same subheading in other tariffs

World trade in 2024

3924.90 · US$11.6bn

Trade value (US$) no reported trade < US$484.1kUS$484.1k+US$12.1m+US$68m+> US$267.2m

Exports: 200
  1. China: US$6.8bn
  2. United States: US$454.1m
  3. Germany: US$444.2m
  4. Poland: US$395.9m
  5. Mexico: US$329.2m
  6. Italy: US$267.2m
  7. Netherlands: US$255.4m
  8. Türkiye: US$237.7m
  9. Vietnam: US$211.8m
  10. United Kingdom: US$153.6m
  11. Spain: US$152.8m
  12. France: US$133.3m
  13. Canada: US$128.3m
  14. Thailand: US$121.8m
  15. Hungary: US$99.2m
  16. Taiwan: US$96.9m
  17. India: US$89.2m
  18. Czechia: US$84.1m
  19. Malaysia: US$82.9m
  20. Israel: US$68m
  21. Belgium: US$56.1m
  22. South Korea: US$54.7m
  23. Switzerland: US$52.9m
  24. Luxembourg: US$51.2m
  25. Serbia: US$45.3m
  26. Japan: US$45.2m
  27. Sweden: US$40.5m
  28. Austria: US$38.6m
  29. Greece: US$35.3m
  30. Indonesia: US$35.1m
  31. Denmark: US$33.5m
  32. Brazil: US$31.6m
  33. Portugal: US$22.4m
  34. United Arab Emirates: US$22.2m
  35. Slovakia: US$21.7m
  36. Guatemala: US$21.6m
  37. Singapore: US$21.5m
  38. Russia: US$20.7m
  39. South Africa: US$17.9m
  40. Pakistan: US$17.8m
  41. Hong Kong SAR China: US$17.5m
  42. Bangladesh: US$15.8m
  43. Romania: US$15.6m
  44. Morocco: US$14.9m
  45. Philippines: US$14.1m
  46. Finland: US$13.4m
  47. Slovenia: US$13.4m
  48. New Zealand: US$12.1m
  49. Côte d’Ivoire: US$11.3m
  50. Peru: US$11.1m
  51. Bulgaria: US$9.8m
  52. Dominican Republic: US$9.5m
  53. El Salvador: US$8.6m
  54. Australia: US$8.6m
  55. Ukraine: US$8.4m
  56. Lithuania: US$8.3m
  57. Egypt: US$8m
  58. Colombia: US$7.8m
  59. Saudi Arabia: US$7.1m
  60. Uzbekistan: US$6.6m

Top exporters

RankCountryValueShare
1 China US$6.8bn 58.6%
2 United States US$454.1m 3.9%
3 Germany US$444.2m 3.8%
4 Poland US$395.9m 3.4%
5 Mexico US$329.2m 2.8%
6 Italy US$267.2m 2.3%
7 Netherlands US$255.4m 2.2%
8 Türkiye US$237.7m 2%
9 Vietnam US$211.8m 1.8%
10 United Kingdom US$153.6m 1.3%

Top importers

RankCountryValueShare
1 United States US$3.5bn 30.2%
2 Germany US$627.1m 5.4%
3 France US$404.1m 3.5%
4 Canada US$397.2m 3.4%
5 Japan US$370.2m 3.2%
6 Australia US$325.8m 2.8%
7 United Kingdom US$312.7m 2.7%
8 Netherlands US$255.4m 2.2%
9 Poland US$213.2m 1.8%
10 Italy US$209.2m 1.8%

Binding rulings for similar goods 199

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.

  • N364245 U.S. CBP 9 September 2026 · 3924.90.56.50

    The tariff classification of pet habitat products from Canada

  • N364169 U.S. CBP 2 September 2026 · 3924.90.56.50

    The tariff classification of a makeup brush cleaning mat from China

  • N364065 U.S. CBP 1 September 2026 · 3924.90.56.50

    The tariff classification of plastic dish racks from China

  • N363254 U.S. CBP 6 August 2026 · 3924.90.56.50

    The tariff classification of a plastic rake from China

  • N362334 U.S. CBP 9 July 2026 · 3924.90.56.50

    The tariff classification of a plastic laundry bin from China

  • N362285 U.S. CBP 8 July 2026 · 3924.90.10.10

    The tariff classification and applicability of subheading 9801.00.1098 to a shower vinyl curtain

  • 600016239 HMRC 12 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.

  • 600015266 HMRC 25 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.

  • 600015264 HMRC 5 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.

  • 600016013 HMRC 21 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…

  • 600015277 HMRC 17 June 2026 – 16 June 2029 · 3924 90 00 90

    A Melamine foam cleaning pad. Manufactured from 100% melamine foam. Designed for use with floor cleaning machines or manual cleaning tools. Suitable for surface cleaning/scrubbing where abrasive melamine foam performance is required. Colour: White with tan centre. Packaging: Pack of 5 - Sold as a…

  • 600015216 HMRC 29 May 2026 – 28 May 2029 · 3924 90 00 90

    Polystyrene bin lid With galvanised steel counterweights and centre drop design designed to fit wall hugger receptacles available in beige, black, brown and grey

199 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 Anti-dumping

    Measure Type 552 – Definitive anti-dumping duty on Ironing Boards from China (anti-dumping measure – transition review) Stop Press 12 February 2026

    Trade Tariff news 4619 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 3924.90 covers 2 tariff lines and the duty is between 6% and 6.5%.

The EU Combined Nomenclature has one tariff line for subheading 3924.90; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6% – 6.5%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, anti-dumping duty of 42.3% applies on top of the customs duty to goods from China (until 3 October 2029).

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 other plastic household and toilet articles worth £238m (down 3% on the year before), at an average of £3.32 per kg; China supplied 56%, followed by Germany.

World trade in other plastic household and toilet articles reached US$11.6bn in 2024, up 6.7% on 2023.

China was the largest exporter with 58.6% of the total, ahead of the United States.

Products classified here

Questions and answers

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

Tableware, kitchenware, other household articles: other fall under HS subheading 3924.90, 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 3924.90 from countries without a preferential agreement are charged at 6% to 6.5%, depending on the line. 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 3924.90 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$6.8bn in 2024 (58.6% of world exports).

Which countries can export other plastic household and toilet articles 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% – 6.5% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other plastic household and toilet articles?

The UK charges anti-dumping duty of 42.3% on goods from China until 3 October 2029. 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 other plastic household and toilet articles from?

In the 12 months to August 2026, the largest suppliers were China (56%), Germany (7%) and Türkiye (5%), out of total imports of £238m.