Harmonized Tariff Schedule of the United States · HTS code · HS 3924.90

3924.90.10

3924.90.10: Other plastic household and toilet articles: Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings

Other plastic household and toilet articles

Not declarable on its own: use one of its 2 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 22 October 2026

  1. 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:
  2. 3924.90 Other:
  3. 3924.90.10 Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings

What you pay

Importing into USA

Customs duty 3.3% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

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 1

  • Additional dutyRussia rate increase (Pub. L. 117-110) — Russian Federation (rates in lieu of column 2) 31.7%
    Applies to goods from
    Russia
    In force
    from 28 June 2022
    Legal act
    HTSUS 9903.90.08

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—3.3%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus25%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

  1. 3924.90.10 Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings 3.3%
  2. 3924.90.10.10 Curtains and drapes kg
  3. 3924.90.10.50 Other No. and kg

Footnotes

  • 9903.90.08 Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter

Same subheading in other tariffs

3924.90 Tableware, kitchenware, other household articles: other

UK 6% – 6.5% Third-country duty 2 tariff lines · average 6.3% EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 3 tariff lines

USA lines: 3924.90

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.

  • 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

  • N349400 U.S. CBP 9 June 2025 · 3924.90.10.50

    The tariff classification of a plastic anti-fatigue mat from China

  • N340223 U.S. CBP 2 December 2024 · 3924.90.10.50

    The tariff classification and country of origin of a plastic mat from China

  • N340579 U.S. CBP 20 June 2024 · 3924.90.10.10

    The tariff classification of a bath set from China

  • N334002 U.S. CBP 24 July 2023 · 3924.90.10.50

    The tariff classification of a plastic bathtub mat from China

  • N331664 U.S. CBP 12 April 2023 · 3924.90.10.50

    The tariff classification of a highchair cushion and tray placemat from South Korea

  • N323762 U.S. CBP 8 February 2022 · 3924.90.10.50

    The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China

  • N323767 U.S. CBP 8 February 2022 · 3924.90.10.50

    The tariff classification of a tablecloth, placemat and table runner from China

Legal notes

Chapter notes: Chapter 39 →

HTS code 3924.90.10 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 3924.90 (tableware, kitchenware, other household articles: other).

The general duty is 3.3%.

2 statistical sub-lines below it are used in the declaration.

For the same subheading, the UK duty is 6%–6.5%, the EU duty is 6.5% and the Türkiye duty is 6.5%.

The United States imported goods of subheading 3924.90 worth US$3.5bn in 2024; the largest supplier was China.

Questions and answers

What is the USA import duty for HTS code 3924.90.10?

The general duty in the Harmonized Tariff Schedule of the United States is 3.3%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 3924.90.10 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 3924.90 as a whole, the largest supplier in 2024 was China (US$2.7bn), followed by Mexico.

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Typical products

Everyday names, not part of the legal text.