Subheading · Chapter 39 · Heading 3926

3926.30

3926.30: Fittings for furniture, coachwork or the like

Plastic fittings for furniture and vehicles

3926.30 is the HS subheading for plastic fittings for furniture and vehicles, under heading 3926 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 5 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. 3926 30 00 00 Fittings for furniture, coachwork or the like 6%
  2. 3926 30 00 40 Plastic internal door handle used in the manufacture of motor vehicles 6%
  3. 3926 30 00 50 Coated interior or exterior decorative parts consisting of: -a copolymer of acrylonitrile-butadiene-styrene (abs), whether or not mixed with polycarbonate, and -a pvc foil, -not containing layers of copper, nickel or chromium, for use in the manufacturing of parts for motor vehicles of heading 8701 to 8705 6%
  4. 3926 30 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 5

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 2 of 3 lines
  • 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
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 3 lines
  • 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)
    Tariff lines
    on 1 of 3 lines

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017

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£108.5m+4.4% · previous 12 months
Average import price£8.46 per kg
Jan 2024: £8.6mFeb 2024: £9.4mMar 2024: £7.8mApr 2024: £8.7mMay 2024: £7.7mJun 2024: £8.6mJul 2024: £8.4mAug 2024: £7mSept 2024: £8.3mOct 2024: £8.7mNov 2024: £9.5mDec 2024: £7.5mJan 2025: £6.7mFeb 2025: £10.3mMar 2025: £8.8mApr 2025: £8.8mMay 2025: £8.8mJun 2025: £8.4mJul 2025: £10.9mAug 2025: £7.2mSept 2025: £8.4mOct 2025: £9.4mNov 2025: £9.2mDec 2025: £7.2mJan 2026: £9.3mFeb 2026: £9.9mMar 2026: £9.8mApr 2026: £8.7mMay 2026: £9.9mJun 2026: £10mJul 2026: £10.1mAug 2026: £6.5m 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
Poland £18.4m 16.9% +5%
Germany £18.3m 16.9% +3.9%
China £16.7m 15.4% +11.8%
France £11.3m 10.4% -0.3%
Spain £7.5m 6.9% +40.4%
Japan £5.4m 5% -32.5%
Slovenia £3.7m 3.4% +31.2%
Romania £3.1m 2.9% +72.2%

Same subheading in other tariffs

World trade in 2024

3926.30 · US$5.6bn

Trade value (US$) no reported trade < US$145.7kUS$145.7k+US$8.3m+US$66.6m+> US$292.4m

Exports: 165
  1. China: US$878.6m
  2. Germany: US$869.9m
  3. Poland: US$638.1m
  4. Czechia: US$395.5m
  5. Slovakia: US$292.4m
  6. United States: US$276m
  7. Mexico: US$253.8m
  8. South Korea: US$225.9m
  9. France: US$206.8m
  10. Japan: US$181.8m
  11. Austria: US$150.1m
  12. Portugal: US$148.3m
  13. Italy: US$139.7m
  14. Spain: US$108.4m
  15. Vietnam: US$66.6m
  16. Hungary: US$65m
  17. Taiwan: US$63.2m
  18. Thailand: US$58.6m
  19. United Kingdom: US$57.7m
  20. Türkiye: US$54.2m
  21. Canada: US$49.7m
  22. Sweden: US$49m
  23. Romania: US$45.3m
  24. Belgium: US$35.1m
  25. Slovenia: US$33m
  26. Morocco: US$28m
  27. Netherlands: US$28m
  28. Brazil: US$23.4m
  29. India: US$22.7m
  30. Hong Kong SAR China: US$15.4m
  31. Tunisia: US$15.3m
  32. Denmark: US$13.4m
  33. Lithuania: US$13.2m
  34. Bulgaria: US$12.8m
  35. Switzerland: US$10.7m
  36. Estonia: US$9.1m
  37. Philippines: US$8.3m
  38. Australia: US$7.2m
  39. Croatia: US$6.9m
  40. Malaysia: US$6.2m
  41. Singapore: US$5.5m
  42. Ukraine: US$4.4m
  43. Indonesia: US$4.4m
  44. Russia: US$3.4m
  45. Bosnia & Herzegovina: US$3m
  46. United Arab Emirates: US$3m
  47. Egypt: US$3m
  48. Finland: US$2.9m
  49. Ireland: US$2.2m
  50. Serbia: US$2.2m
  51. Latvia: US$1.6m
  52. South Africa: US$1.5m
  53. Saudi Arabia: US$1.3m
  54. Uruguay: US$1.1m
  55. Guatemala: US$1.1m
  56. Albania: US$1.1m
  57. Argentina: US$958.3k
  58. Israel: US$880.7k
  59. Norway: US$836.5k
  60. Greece: US$765.8k

Top exporters

RankCountryValueShare
1 China US$878.6m 15.6%
2 Germany US$869.9m 15.5%
3 Poland US$638.1m 11.4%
4 Czechia US$395.5m 7%
5 Slovakia US$292.4m 5.2%
6 United States US$276m 4.9%
7 Mexico US$253.8m 4.5%
8 South Korea US$225.9m 4%
9 France US$206.8m 3.7%
10 Japan US$181.8m 3.2%

Top importers

RankCountryValueShare
1 United States US$868.5m 15.5%
2 Germany US$772.9m 13.8%
3 Czechia US$359.8m 6.4%
4 Mexico US$307.5m 5.5%
5 Slovakia US$271.9m 4.8%
6 Poland US$247.5m 4.4%
7 Hungary US$238.6m 4.2%
8 France US$234.2m 4.2%
9 Spain US$233.1m 4.2%
10 China US$222.5m 4%

Binding rulings for similar goods 44

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.

  • N364681 U.S. CBP 16 September 2026 · 3926.30.50.00

    The tariff classification of plastic furniture molding from Canada.

  • N356437 U.S. CBP 17 December 2025 · 3926.30.50.00

    The tariff classification of a plastic steering column cover from Mexico.

  • N353462 U.S. CBP 2 October 2025 · 3926.30.50.00

    The tariff classification of a plastic automotive component from South Korea.

  • N352534 U.S. CBP 9 September 2025 · 3926.30.50.00

    The tariff classification of a plastic automotive body trim piece from South Korea.

  • N352535 U.S. CBP 9 September 2025 · 3926.30.50.00

    The tariff classification of a plastic automotive body trim piece from South Korea.

  • N352539 U.S. CBP 9 September 2025 · 3926.30.50.00

    The tariff classification of a plastic automotive body trim piece from South Korea.

  • 600014425 HMRC 27 January 2026 – 26 January 2029 · 3926 30 00 90

    A tie down strap made of polyethylene terephthalate (polyester). It has a clip and is used in an automobile for positioning interior trim components like glove box, console lid, sun visor and side trim retention. There are 1000 pieces in one carton.

44 rulings in total for this code

In the UK Global Tariff, subheading 3926.30 covers 3 tariff lines and the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3926.30; 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 fittings for furniture and vehicles worth £108.5m (up 4% on the year before), at an average of £8.46 per kg; Poland supplied 17%, followed by Germany.

World trade in plastic fittings for furniture and vehicles reached US$5.6bn in 2024, up 1.7% on 2023.

China was the largest exporter with 15.6% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for fittings for furniture, coachwork or the like?

Fittings for furniture, coachwork or the like fall under HS subheading 3926.30, part of heading 3926, in section VII of the Harmonized System.

What is the import duty on fittings for furniture, coachwork or the like in the UK?

Under the UK Global Tariff, imports under 3926.30 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 fittings for furniture, coachwork or the like in the EU?

Under the EU Combined Nomenclature, imports under 3926.30 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 fittings for furniture, coachwork or the like?

China, with US$878.6m in 2024 (15.6% of world exports).

Which countries can export plastic fittings for furniture and vehicles 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 fittings for furniture and vehicles?

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 fittings for furniture and vehicles from?

In the 12 months to August 2026, the largest suppliers were Poland (17%), Germany (17%) and China (15%), out of total imports of £108.5m.