Harmonized Tariff Schedule of the United States · HTS code · HS 3923.10
3923.10.90: Boxes, cases, crates and similar articles: other
Plastic boxes, cases and crates
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:
- 3923.10 Boxes, cases, crates and similar articles:
- 3923.10.90 Other
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
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 2
- Additional dutySection 338 — Canada — discrimination against US alcoholic beverages, dairy, motor vehicles (Proclamations 11046–11048, as modified) 50%
- Applies to goods from
- Canada
- In force
- from 22 August 2026
- Legal act
- HTSUS 9903.03.14
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 3% |
| US–Australia FTA AU | Australia | Free |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 80% |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Same subheading in other tariffs
3923.10 Boxes, cases, crates and similar articles
UK Free – 6% Third-country duty 3 tariff lines · average 4% 
EU Free – 6.5% Third-country duty 2 tariff lines · average 3.3% 
Türkiye 6.5% Third-country duty 2 tariff lines 
Canada Free Third-country duty 2 tariff lines 
Mexico 25% Third-country duty 2 tariff lines 
Brazil 16.2% Third-country duty 2 tariff lines 
Argentina 18% Third-country duty 8 tariff lines 
Peru 6% Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 9 tariff lines · average 3.3% 
Japan Free Third-country duty 1 tariff line 
Taiwan Free – 5% Third-country duty 2 tariff lines · average 2.5% 
GCC 5% Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines 
North Macedonia 6.5% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line USA lines: 3923.10
Binding rulings for similar goods
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.
- N362761 U.S. CBP
The tariff classification of stone paper corrugated boxes from China Wang Bule Guangzhou SIRUIER Green Packaging Technology Co., Ltd. Room 1601-05, Building B3, CIMC Greater Bay Area(GBA) International Talent Innovation Park, No.42 Dongzhong Road, Huangpu District, Guangzhou City Guangdong…
- N330859 U.S. CBP
The tariff classification of polypropylene container from China
- N324607 U.S. CBP
The tariff classification of a polycarbonate box from China
- N321307 U.S. CBP
The tariff classification of plastic crates from Japan
- N315242 U.S. CBP
The tariff classification of plastic trays from Japan
- N305418 U.S. CBP
The tariff classification of plastic cosmetic containers from Taiwan
- N304214 U.S. CBP
The tariff classification of high density polyethylene (HDPE) drawers from China
- N303663 U.S. CBP
The tariff classification of an intermediate bulk container from Germany
Legal notes
In the Harmonized Tariff Schedule of the United States, 3923.10.90 is one of 2 lines under subheading 3923.10, boxes, cases, crates and similar articles.
The general duty is 3%, and quantities are declared in kg.
For the same subheading, the UK duty is 0%–6%, the EU duty is 0%–6.5%, the Türkiye duty is 6.5%, the Canada duty is free, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–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%.
The United States imported goods of subheading 3923.10 worth US$1bn in 2024; the largest supplier was Mexico.
Questions and answers
What is the USA import duty for HTS code 3923.10.90?
The general duty in the Harmonized Tariff Schedule of the United States is 3%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 3923.10.90 under US trade agreements?
Yes. The Special column reads “Free (A, AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 3923.10 as a whole, the largest supplier in 2024 was Mexico (US$461m), followed by Canada.
Typical products
Everyday names, not part of the legal text.