Plastics and articles thereof › Other articles of plastics and articles of other materials of headings…
Other clothing, of plastics
HS 392690Taiwan → United States
Destination duty
0%–6.5%
Generalcalculator uses 3926.90.25.00 at 6.5%
Federal VAT / GST
None
Clearance difficulty
1Overview
- Destination duty: 0%–6.5% (General) — calculator uses 3926.90.25.00 at 6.5% — No preferential agreement with Taiwan — the basic / MFN rate applies.The rate differs between the tariff lines under this HS6. Re-check once the line is fixed.
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Other clothing, of plastics
- Additional tariffs: about +6.6% — Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)
- Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov
Key points
- De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
- No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
- US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
- The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
- The Section 122 surcharge ended on 2026-07-24, and a Section 301 forced-labour action covering 60 economies took effect the same day. Additional duties appear as HTSUS Chapter 99 lines, so check what is in force on your entry date.
Key points on the origin side
- General goods carry no export duty, but exports still pay the trade promotion service fee: 0.04% (four per ten thousand) of the FOB value shown on the export declaration, under art. 21-1 of the Foreign Trade Act and art. 17 of its enforcement rules. It is not collected where the amount payable is NT$100 or less.
- Exporting in a company's own name requires registration as an importer/exporter with the International Trade Administration. Under art. 9(5) of the Foreign Trade Act and the Regulations Governing Registration of Exporters and Importers, a company or firm not otherwise prohibited or restricted may apply; both the English-name pre-check and the registration itself are filed electronically.
- Check the export regulation column of the commodity classification table before shipping; strategic high-tech commodities need an export permit.
- The export declaration release record supports the zero-rated business tax return and drawback of tax on raw materials.
- Goods on the ECFA early harvest list going to mainland China may use an ECFA certificate of origin; Taiwan has no free trade agreement with Korea or the United States.
- Mainland China has suspended ECFA early-harvest concessions twice — 12 tariff lines (Customs Tariff Commission Announcement 2023 No. 9, effective 2024-01-01) and 134 lines (2024 No. 4, effective 2024-06-15), 146 in total. The remaining early-harvest items still apply and no further suspension had been announced as of 2026-09 (Announcement 2024 No. 8, ending zero tariffs on 34 Taiwan agricultural products, is a separate unilateral policy, not ECFA). Check the latest announcements for your tariff line before shipping.
As of: 2026 HTS Rev.15 · Guidance as of: 2026-09
2Classification
HS6 names
- ko기타
- enOther clothing, of plastics
- zh_hant其他塑膠製成衣
- zh_hans其他塑胶制成衣
United States tariff lines
| Line | Description |
|---|---|
| 3926.90.10.00 | Buckets and pailsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.16.00 | PacifiersOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.21.00 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metalOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.25.00 | Handles and knobs, not elsewhere specified or included, of plasticsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.30.00 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sailsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.33.00 | HandbagsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included |
| 3926.90.35.00 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included |
| 3926.90.40.00 | Imitation gemstonesOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.45 | Gaskets, washers and other sealsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.45.10 | O-RingsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Gaskets, washers and other seals |
| 3926.90.45.90 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Gaskets, washers and other seals |
| 3926.90.48.00 | Photo albumsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.50.00 | Frames or mounts for photographic slidesOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.55.00 | V-beltsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers |
| 3926.90.56.00 | With textile components in which vegetable fibers predominate by weight over any other textile fiberOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers › Other |
| 3926.90.57.00 | With textile components in which man-made fibers predominate by weight over any other textile fiberOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers › Other |
| 3926.90.59.00 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Containing textile fibers › Other |
| 3926.90.60 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery |
| 3926.90.60.10 | Synchronous beltsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Other |
| 3926.90.60.90 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Belting and belts, for machinery › Other |
| 3926.90.65 | Spring typeOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins |
| 3926.90.65.10 | Valued not over 80 cents per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.65.20 | Valued over 80 cents but not over $1.35 per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.65.30 | Valued over $1.35 but not over $1.70 per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.65.50 | Valued over $1.70 per grossOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins › Spring type |
| 3926.90.70.00 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Clothespins |
| 3926.90.75.00 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or includedOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.77.00 | Waterbed mattresses and liners, and parts of the foregoingOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.83.00 | Empty cartridges and cassettes for typewriter and machine ribbonsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.85.00 | Fasteners, in clips suitable for use in a mechanical attaching deviceOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.87.00 | Flexible plastic document binders with tabs, rolled or flatOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.94.00 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of leadOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.96.00 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to lengthOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.99 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other |
| 3926.90.99.05 | Elastic bands made wholly of plasticsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.15 | Separatory funnelsOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other › Laboratory ware |
| 3926.90.99.20 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other › Laboratory ware |
| 3926.90.99.25 | Reflective triangular warning signs for road useOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.30 | LaddersOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.40 | Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxesOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.50 | Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensersOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.87 | Rigid tubes or pipes suitable for use as electrical conduitOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
| 3926.90.99.89 | OtherOther articles of plastics and articles of other materials of headings 3901 to 3914 › Other › Other |
Taiwan export-side line (reference)
- 39269011003塑膠製錶玻璃
- 39269012002電氣絕緣用塑膠製品
- 39269013001塑膠製反光片、帶，具自粘性者除外
- 39269014000塑膠製道路及交通標線用品（反光標識在內）
- 39269015009製模具用模型，塑膠製
- 39269016115耳溫槍塑膠耳套
- 39269016124防疫用塑膠製面罩
- 39269016909其他塑膠製實驗室、衛生及醫療用之物品
- 39269021001塑膠製電焊用海綿
- 39269022000感熱式製版用塑膠蠟紙
- 39269023009織布機用膠卡
- 39269031009塑膠製專供工業用安全面罩
- 39269039001其他專供工業用塑膠製品
- 39269049009塑膠製傳動、輸送及升降機帶（包括以金屬或其他物質加強者）
- 39269090114塑膠褲
- 39269090196其他塑膠製成衣
- 39269090908其他塑膠製品及第３９０１至３９１４節之材料製成品
Top 3 United States rulings
As of: 2026 HTS Rev.15
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 3926.90.10.00 | Buckets and pails | 3.4% | Free | 80% |
| 3926.90.16.00 | Pacifiers | 3.1% | Free | 25% |
| 3926.90.21.00 | Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal | 4.2% | Free | 25% |
| 3926.90.25.00 | Handles and knobs, not elsewhere specified or included, of plastics | 6.5% | Free | 57.5% |
| 3926.90.30.00 | Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | 4.2% | Free | 30% |
| 3926.90.33.00 | Handbags | 6.5% | Free | 60% |
| 3926.90.35.00 | Other | 6.5% | Free | 60% |
| 3926.90.40.00 | Imitation gemstones | 2.8% | Free | 20% |
| 3926.90.45 | Gaskets, washers and other seals | 3.5% | Free | 25% |
| 3926.90.45.10 | O-Rings | — | — | — |
| 3926.90.45.90 | Other | — | — | — |
| 3926.90.48.00 | Photo albums | 3.4% | Free | 80% |
| 3926.90.50.00 | Frames or mounts for photographic slides | 3.8% | Free | 45% |
| 3926.90.55.00 | V-belts | 5.1% | Free | 30% |
| 3926.90.56.00 | With textile components in which vegetable fibers predominate by weight over any other textile fiber | 5.1% | Free | 30% |
| 3926.90.57.00 | With textile components in which man-made fibers predominate by weight over any other textile fiber | 6.5% | Free | 74% |
| 3926.90.59.00 | Other | 2.4% | Free | 25% |
| 3926.90.60 | Other | 4.2% | Free | 25% |
| 3926.90.60.10 | Synchronous belts | — | — | — |
| 3926.90.60.90 | Other | — | — | — |
| 3926.90.65 | Spring type | 4.2% | Free | 8.4% |
| 3926.90.65.10 | Valued not over 80 cents per gross | — | — | — |
| 3926.90.65.20 | Valued over 80 cents but not over $1.35 per gross | — | — | — |
| 3926.90.65.30 | Valued over $1.35 but not over $1.70 per gross | — | — | — |
| 3926.90.65.50 | Valued over $1.70 per gross | — | — | — |
| 3926.90.70.00 | Other | 5.3% | Free | 80% |
| 3926.90.75.00 | Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | 4.2% | Free | 25% |
| 3926.90.77.00 | Waterbed mattresses and liners, and parts of the foregoing | 2.4% | Free | 25% |
| 3926.90.83.00 | Empty cartridges and cassettes for typewriter and machine ribbons | 5.3% | Free | 80% |
| 3926.90.85.00 | Fasteners, in clips suitable for use in a mechanical attaching device | 6.5% | Free | 60% |
| 3926.90.87.00 | Flexible plastic document binders with tabs, rolled or flat | 5.3% | Free | 80% |
| 3926.90.94.00 | Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of lead | Free | — | 80% |
| 3926.90.96.00 | Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to length | Free | — | 25% |
| 3926.90.99 | Other | 5.3% | Free | 80% |
| 3926.90.99.05 | Elastic bands made wholly of plastics | — | — | — |
| 3926.90.99.15 | Separatory funnels | — | — | — |
| 3926.90.99.20 | Other | — | — | — |
| 3926.90.99.25 | Reflective triangular warning signs for road use | — | — | — |
| 3926.90.99.30 | Ladders | — | — | — |
| 3926.90.99.40 | Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes | — | — | — |
| 3926.90.99.50 | Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensers | — | — | — |
| 3926.90.99.87 | Rigid tubes or pipes suitable for use as electrical conduit | — | — | — |
| 3926.90.99.89 | Other | — | — | — |
Chapter 99 additional duties
about +6.6%Layers charged on top of the HTS rate above when the goods enter the US. Each layer is shown with its status, as-of date and source.
| Measure | Adds | Ch.99 line | Status · as of · source |
|---|---|---|---|
| Section 301 forced-labor duty (Taiwan) (Re-verified 2026-09-15: no change.)charged so the Column 1 rate and this duty together reach 10% — 3.4% + 6.6%. | +6.6% | 9903.05.75, 9903.05.76 | in forcecourt challenge pendingAs of: 2026-09-15USTR notice of action, 91 FR (2026-15181), 28 July 2026; CBP CSMS #69326983 |
| IEEPA reciprocal tariff (struck down)no longer collected (as of 2026-09-09). Shown because material published before that date still quotes it. | —not in total | 9903.01, 9903.02 | struck downcourt challenge pendingAs of: 2026-09-09Learning Resources, Inc. v. Trump, No. 24-1287 (U.S. 20 Feb 2026) |
| Section 122 balance-of-payments surcharge (expired)no longer collected (as of 2026-07-24). Shown because material published before that date still quotes it. | —not in total | — | expiredcourt challenge pendingAs of: 2026-07-24Section 122 surcharge: imposed 24 Feb 2026, CIT ruling 7 May 2026, expired 24 July 2026 |
| Additional total | about +6.6% | ||
Caveats
- These layers are defined at the 8- or 10-digit HTS line. An HS6 code (392690) can only give the general picture.
- At least one of these duties is being challenged in court. It is being collected today, but that can change.
- The US$800 de minimis exemption is suspended, so low-value parcels are dutiable too; statutory repeal follows on 2027-07-01.
- Duty is not the whole bill: MPF and (for ocean freight) HMF apply on top, and are not included here.
- Information only, as of 2026-09-15. The HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date control — verify with CBP or a licensed customs broker.
De minimis status
US $800 de minimis exemption
Suspended for all countries from 2025-08-29 and made indefinite by CBP interim final rules of 2026-06-24 (non-postal immediately, international mail from 2026-07-24). On 2026-08-13 the Court of International Trade rejected a challenge to the suspension, so it now stands on firmer ground. Statutory repeal follows on 2027-07-01 under the One Big Beautiful Bill Act, and as at the 2026-09-09 re-check no legislation has moved that date. The $100 gift and $200 accompanied-articles exemptions survive. Goods carrying a Chapter 99 duty cannot use the postal informal-entry route.
- Threshold:
- US$800
- Suspended:
- 2025-08-29
- Statutory repeal:
- 2027-07-01
Information, not advice. US additional duties change often and are under litigation. What you actually pay is set by the HTSUS Chapter 99 notes and CBP CSMS guidance in force on the entry date — verify with CBP or a licensed broker.
As of: 2026-09-15
- · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
- · Merchandise processing fee: 0.3464% of the entered value on formal entries, with a minimum and maximum re-indexed to inflation each fiscal year. For FY2026 (through 2026-09-30) the range is US$33.58 to US$651.50; for FY2027 (from 2026-10-01) it is US$34.58 to US$670.86. Informal entries pay a flat amount instead — US$2.77, 8.30 or 12.45 in FY2027.
- · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
- · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
- · Chapter 99 additional duties are added to the ordinary rate. As of 2026-09 that means Section 232 measures and the Section 301 forced-labour action effective 2026-07-24; the Section 122 surcharge ended on 2026-07-24. Verify what applies on the entry date.
Landed-cost estimate
- Duty rate used(0%–6.5%)
- 6.5%
- Customs value
- —
- Duty
- —
- Additional duty (Ch.99) (6.6%)
- —
- Federal VAT / GST
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
The rate differs between the tariff lines under this HS6. Re-check once the line is fixed. calculator uses 3926.90.25.00 at 6.5%
As of: 2026 HTS Rev.15
4Requirements
- chapterEPA
Plastics and polymers - EPA TSCA (polymers) import certification may apply. Substance-dependent.
- Confidence:
- chapter-heuristic
CBP does not publish a complete per-HS PGA flag file, so this is mapped with a chapter/heading heuristic.
Agencies involved
- U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
- U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
- U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
- USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
- Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
- Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov
As of: 2026-08-27
5Documents
Taiwan export documents
- Export declaration (出口報單)
- Issued by:
- Customs broker or exporter, transmitted through the Single Window
- When:
- Before the goods are loaded
Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Carton-level contents, weights, dimensions and marks, used during examination.
Official page - Shipping order (S/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the wharf or container terminal and are loaded.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued after loading
Used for payment, including under a letter of credit, and by the buyer to take delivery.
Official page - Export permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the export regulation column shows a corresponding code
Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.
Official page - Certificate of origin
- Issued by:
- BSMI, chambers of commerce or industry and other issuing bodies
- When:
- When the buyer claims preference at destination or the rules require it
Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.
Official page - Power of attorney (委任書)
- Issued by:
- Exporter
- When:
- Before appointing a customs broker
Authorises the broker to file the export declaration and handle related formalities.
Official page - Inspection or quarantine certificate
- Issued by:
- BSMI, Animal and Plant Health Inspection Agency
- When:
- For goods on the export inspection list or subject to quarantine
Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.
Official page
United States import documents
- CBP Form 3461, Entry/Immediate Delivery
- Issued by:
- U.S. Customs and Border Protection
- When:
- At or before arrival, filed electronically in ACE
The release document. It may generally be filed up to five days before arrival.
Official page - CBP Form 7501, Entry Summary
- Issued by:
- U.S. Customs and Border Protection
- When:
- Within 10 working days of release
Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.
Official page - Commercial invoice
- Issued by:
- Seller or exporter
- When:
- With the entry
Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Seller or exporter
- When:
- With the entry
Carton-level contents, weights and marks, used during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of the contract of carriage and of the right to take delivery.
Official page - Importer Security Filing (ISF 10+2)
- Issued by:
- Importer or its agent
- When:
- At least 24 hours before the cargo is loaded onto the vessel
Ocean cargo only. It does not apply to air, truck or rail shipments.
Official page - Customs bond, single transaction or continuous
- Issued by:
- Surety licensed by the U.S. Treasury
- When:
- In place before the entry is filed
Required for formal entries and for the new postal informal entry process.
Official page - Free trade agreement claim of origin
- Issued by:
- Exporter, producer or importer
- When:
- Held at the time the claim is made
For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.
Official page - Partner government agency data
- Issued by:
- FDA, USDA, FCC, CPSC, EPA and others
- When:
- With the entry
Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.
Official page
6Procedure
- Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
- Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
- Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
- ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
- Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
- LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
- Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
- Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
- Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
- Release and deliveryAfter release the goods leave the bonded air cargo facility.
- Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
- Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
- EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
- Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
- Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
- Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
- Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
- Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
- Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
- PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Taiwan export-side steps
- Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
- Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
- File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
- Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
- Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
- Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.
7Difficulty
Take care
Score: 0.44
A signal derived from public data, not advice.
Why this reading
- regime[FDA] FDA food-contact (if applicable); otherwise nonePlastic articles are generally unregulated; food-contact use triggers FDA rules and children’s use triggers CPSC phthalate limits.fda.gov2026-09-07
- requirement1 destination import requirement(s) found: Plastics and polymers - EPA TSCA (polymers) import certification may apply. Substance-dependent.content.govdelivery.com2026-09-07
- ambiguityClassification is contested — 3489 US rulings split across 70 subheadings.rulings.cbp.gov2026-09-07
- timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which raises the difficulty of small consignments.federalregister.gov2026-09-07
Components
| Import requirements | 0.42 | Plastics and polymers - EPA TSCA (polymers) import certification may apply. Substance-dependent. content.govdelivery.comCBP publishes no complete per-HS PGA flag file, so a chapter/heading heuristic map is used (confidence=chapter-heuristic). customs_v0.sqlite:us_requirements |
|---|---|---|
| Classification ambiguity | 0.85 | US rulings: 3489, spread over 70 subheadings rulings.cbp.govUS CROSS: 3489 rulings, 40% of them decided on more than one line · 628 other HS6 codes examined in the same cases rulings.cbp.gov |
| Regulatory regime | 0.15 | FDA food-contact (if applicable); otherwise none fda.gov |
Taiwan origin-side note: No Taiwan export rule on this HS6. portal.sw.nat.gov.tw
As of: 2026-09-07
8Cases
Rulings held:Korea 1246United States 3489Taiwan 59China —
Rulings from the destination authority come first, newest first. A similar case does not by itself decide the classification.
United States rulings (destination)
Showing the 10 most recent of 3489 held
- NYThe tariff classification of a plastic cartridge from China.Decided line: 3926.90.2100Date: 2026-07-21Reference: N362836
- NYThe tariff classification of five replacement tent tops from China.Decided line: 3926.90.9989, 6307.90.9891Date: 2026-07-06Reference: N362208
- NYThe tariff classification of three watch stands from China.Decided line: 3926.90.9989, 7326.90.8688Date: 2026-06-30Reference: N362375
- NYThe tariff classification of vinyl record sleeves from China.Decided line: 3926.90.9989Date: 2026-06-16Reference: N361986
- NYThe tariff classification of a plastic foam pad from China.Decided line: 3926.90.9989Date: 2026-06-16Reference: N362002
Show 5 more
- NYThe tariff classification of plastic rebar from China.Decided line: 3926.90.9989Date: 2026-06-14Reference: N361872
- NYThe classification and country of origin of a fiber optic enclosure and its plastic components.Decided line: 3926.90.9989, 9013.90.8000Date: 2026-05-15Reference: N360882
- NYThe tariff classification of a smartphone case from China.Decided line: 3926.90.9989Date: 2026-05-12Reference: N360978
- NYThe tariff classification of a bead set from China.Decided line: 3926.90.3500Date: 2026-05-11Reference: N360885
- NYThe tariff classification of decorative craft activity kits from China.Decided line: 3926.90.9989Date: 2026-05-04Reference: N360636
Taiwan rulings (origin)
Showing the 10 most recent of 59 held
- 其他專供工業用塑膠製品貨品名稱：防震矽膠 ANTI-VIBRATION GELS (ANTIVIBRATION GELS) 型號：BGELADecided line: 39269039001Date: 2022Reference: 111CA0223
- 其他塑膠製品及第３９０１至３９１４節之材料製成品名稱:透明收納鞋盒 NSB-340 規格:W235mm X D346mm X H140mmDecided line: 39269090908Date: 2021Reference: 110AA0274
- 其他塑膠製品及第３９０１至３９１４節之材料製成品名稱:透明收納鞋盒 NSB-M340 規格:W280mm X D346mm X H170mmDecided line: 39269090908Date: 2021Reference: 110AA0275
- 其他塑膠製品及第３９０１至３９１４節之材料製成品名稱:透明收納鞋盒 NSB-L360 規格:W290mm X D360mm X H210mmDecided line: 39269090908Date: 2021Reference: 110AA0267
- 其他塑膠製品及第３９０１至３９１４節之材料製成品SOOTHER PH.SOFT BLUE SIL 舒適哺乳-矽膠拇指型安撫奶嘴(亮藍)Decided line: 39269090908Date: 2021Reference: 110AA0257
Show 5 more
- 其他塑膠製實驗室、衛生及醫療用之物品"美敦力"儀器與設備保護套 9736245 規格：含15組單次使用PE材質之設備保護套，每組包含一個Targeting Unit Cover(型號：31304)及一個Control Unit Drape(型號：29694)，詳見產品結構圖(附件一)及產品照片(附件二)Decided line: 39269016909Date: 2021Reference: 110AA0131
- 其他塑膠製品及第３９０１至３９１４節之材料製成品貨品名稱：多功能防水帆布(藍/銀色) 型號：#129264 規格：183*224cm、244*305cmDecided line: 39269090908Date: 2020Reference: 109CA0369
- 其他塑膠製品及第３９０１至３９１４節之材料製成品貨品名稱：斷熱板 Guide Plate 型號：HIPIA，附孔加工型 規格：高斷熱、環境溫度：常溫至180℃Decided line: 39269090908Date: 2020Reference: 109CA0311
- 其他塑膠製品及第３９０１至３９１４節之材料製成品蠟筆小新立體集線器 (約長9.5x寬2.7x厚度0.5公分)Decided line: 39269090908Date: 2020Reference: 109AA0635
- 其他塑膠製品及第３９０１至３９１４節之材料製成品22933132 FOAM RING 1E0-141498 0 T28FR EINS.HK137B CITROEN D34 IP 規格：22933132Decided line: 39269090908Date: 2020Reference: 109AA0335
Show rulings from other countries (15)
- KR관세평가분류원실리콘 팩 브러쉬 ; 실리콘 브러쉬 헤드ㅇ 실리콘 재질의 헤드와 알루미늄 연결부가 조립된 상태의 물품 (수입 후, 아크릴 재질의 손잡이와 연결되어 완제품이 됨) - 마스크 팩 제품을 적당량 덜어 얼굴에 도포 해주는 용도 - 규격 : W 3.2㎝ × L 13.5㎝ (실리콘 헤드 W 3.2㎝ × L 7.5㎝) ㅇ 물품 이미지Decided line: 3926909000Date: 2026-06-19Reference: CLIP-0072026002637
- KR관세평가분류원실리콘 팩 브러쉬 ; 아크릴 손잡이ㅇ 투명색 플라스틱(아크릴) 재질의 손잡이 (수입 후, 실리콘 재질의 헤드와 연결되어 완제품이 됨) - 규격 : W 1.27㎝ × L 6㎝ ㅇ 물품 이미지Decided line: 3926909000Date: 2026-06-19Reference: CLIP-0072026002638
- KR관세평가분류원정조대; Troix-06-096; CN;- 플라스틱(ABS) 재질의 착용형 잠금장치로 플라스틱 본체, 조절식 링, 잠금장치, 키 등으로 구성된 물품 - 용도 : 성기 잠금장치(구속놀이에 사용)Decided line: 3926909000Date: 2026-06-17Reference: CLIP-0072026002566
- KR관세평가분류원TABLE MAT; 마우스 장패드; CN;- PVC(폴리염화비닐) 시트 일면에 직물을 적층한 후 가장자리를 실로 봉제하고 모서리를 원형으로 가공한 매트 형상의 물품(800×400×2mm) - 용도 : 테이블 매트, 마우스 장패드 등Decided line: 3926909000Date: 2026-06-16Reference: CLIP-0072026002559
- KR관세평가분류원Insulation Tape(Insulation Side Sheet) ; SE62-00055Aㅇ 모서리 부분이 일부 절단되어 있고 양면 일부분에 양면테이프가 적층된 플라스틱(폴리프로필렌)으로 만든 특정 형상 시트(137×323×0.23㎜) ㅇ 자동차용 이차전지 배터리 모듈의 알루미늄 케이스 내면에 부착되어 셀과 알루미늄 케이스 간 절연(단락 방지) 및 난연(열 확산 방지) 기능Decided line: 3926909000Date: 2026-04-24Reference: CLIP-0072026001742
- KR관세평가분류원INSULATION EGP WASHER(W6832000039)- 유리섬유와 에폭시 수지로 구성된 시트를 여러 장 적층 후 고온·고압으로 압착한 직사각형의 판을 절단 및 가공하여 만든 링 형상의 물품 (신청 물품) (장착 이미지) - (규격) 외경 70㎜, 내경 40㎜, 두께 10㎜ - (구성성분) 원재료는 EGP(Epoxy Glass Plate)로, 유리섬유(40∼60...Decided line: 3926901000Date: 2026-04-15Reference: CLIP-0072026001669
- KR관세평가분류원J1 HEADREST CAP(C1-H4014-01)- 의자 등받이 뒷면의 헤드레스트 고정용 물품을 덮는 플라스틱 재질의 물품 (신청 물품) (장착 이미지) - (용도) 의자 뒷면에 장착되는 Head Rest 고정용 물품을 덮어 외관 정리Decided line: 3926909000Date: 2026-04-14Reference: CLIP-0072026001645
- KR관세평가분류원Cable Gland (PG커넥터); PG13.5- 중앙에 홀이 있는 구조로 전선 케이블을 끼워 컨트롤 박스 등에 고정시키는 플라스틱제 물품으로 내부에 고무제 링이 결합되어 있음 - 용도 : 전기 컨트롤 박스에 전선 연결시 고정, 방수, 절연 역할 - 구성 : 헤드(나일론), 방수부싱(PVC), 바디(나일론), 방수링(합성고무), 너트(나일론)Decided line: 3926909000Date: 2026-04-08Reference: CLIP-0072026001550
- KR관세평가분류원Allegro 200 L foam pad; Allegro 200 L foam pad;- 운송용 용기 내부에 장착되어 내부에서 압력을 분산하고 상부 하중을 완화하여 Allegro 3D Biocontainer를 운송 중, 외부 충격으로부터 보호하는 폴리에틸렌 재질의 완충 부품 - (규격, ㎜) 약 W: 520 × L: 700 × H: 20 - (사용 방법) Allegro 3D Biocontain...Decided line: 3926909000Date: 2026-03-23Reference: CLIP-0072026001283
- KR관세평가분류원NASAL DILATOR; wel-k1/-L / wel-k1-M / wel-k1-S- ⋂자 형상의 플라스틱제 밴드 3종*과 탭 스티커 180개(1회용, 90일 분량)를 지제 상자에 소매포장된 상태로 제시 * 사용자의 코 크기에 맞춰 사용할 수 있도록 3가지 사이즈로 구성 - 구성요소별 기능 ① 탭 스티커 : 코에 부착되며, 내부에 소량의 철강이 포함 되어있음 ② 밴드 : 플라스틱의 복원력을...Decided line: 3926909000Date: 2026-02-12Reference: CLIP-0072026000679
- KR관세평가분류원PE Tarpaulin(GUARDMAN)ㅇ 물품 개요 - 폴리에틸렌 스트립(시폭: 2.5㎜, 두께: 0.08㎜)을 위․경사로 직조한 평직물 양면에 폴리에틸렌 수지로 완전히 도포하여 만든 정사각형 시트로, 가장자리는 접어서 마감처리하고, 일정한 간격으로 금속제 아일릿(eyelet)을 부착한 것 - (제시 규격) 5m × 5m, 중량: 120g/m2,...Decided line: 3926909000Date: 2026-02-12Reference: CLIP-0072026000460
- KR관세평가분류원ROUND MIRROR SET; ROUND MIRROR SET; CN;지름 약 5㎝ 아크릴 재질의 볼록 미러가 플라스틱 하우징에 내장된 형상으로, 뒷면에는 PE FOAM(양면 테이프)이 부착되어 있음 - (용도) 자동차 사이드미러에 부착하여 운전자의 시야각을 보완하기 위한 보조 미러로 사용됨 ※ 신청인 제출 자료에 따르면 광학적 효과를 의도하고 제작된 것은 아님Decided line: 3926909000Date: 2026-02-10Reference: CLIP-0072026000682
- KR관세평가분류원Other articles of plastics; OUTER CASE FOR FOLDABLE SPECTACLE CASE폴리우레탄 셀룰러 시트(인조가죽 형상)의 뒷면을 폴리프로필렌 부직포로 적층하여 단순 보강하고, 장착하는 위치에 맞게 특정 형상으로 재단한 물품 - 용도 : 접이식 안경 케이스 외피 ※ 품목분류는 수출입신고 당시의 물품상태에 따라 변경될 수 있음Decided line: 3926909000Date: 2026-02-04Reference: CLIP-0072026000600
- KR관세평가분류원한백·일회용 소변 유량·용적 측정장치; HB-2000-3- 병원, 진료소, 가정 등에서 사용되는 플라스틱제 일회용 소변 저장주머니로, 의식불명이나 거동이 불편한 환자의 소변을 흡액하여 저장하고, 소변의 유량과 용적 측정 및 샘플 채취를 위해 사용되는 물품(규격 2,000㎖) ※ 의료기기 수입신고증(수신18-488호)상 분류번호 : A18080.01(1) 일회용 소...Decided line: 3926909000Date: 2026-01-27Reference: CLIP-0072026000405
- KR관세평가분류원Other articles of plastics; Pool Matrix Gel- Poly(dimethyldiallylammonium chloride)와 물을 혼합하여 만든 청색 정사각형 블록상을 플라스틱 케이스에 소매포장한 것(내용량 : 100g) - 용도 : 수영장 수질정화용 ※ 품목분류는 수출입신고 당시의 물품 상태에 따라 변경될 수 있Decided line: 3926909000Date: 2026-01-20Reference: CLIP-0072026000283
Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Federal Register: Proclamation 11012, Imposing a Temporary Import Surcharge (Section 122; terminated 2026-07-24) · Federal Register: Notice of Actions in Section 301 Investigations — forced labour (60 economies, effective 2026-07-24) · Federal Register: Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (CBP) · eCFR: 19 CFR 141.5 — time limit for entry (15 calendar days after landing) · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection · International Trade Administration: trade promotion service fee (rate, basis and statutory authority) · MOEA law system: scope of exemptions from the trade promotion service fee (not collected below NT$100) · MOEA law system: Regulations Governing Registration of Exporters and Importers · MOF law system: rules for simplified clearance of air express consignments (C1, C2 and C3 channels) · China MOF — Customs Tariff Commission Announcement 2023 No. 9 (ECFA concessions suspended on 12 tariff lines) · China MOF — Customs Tariff Commission Announcement 2024 No. 4 (second batch, ECFA concessions suspended on 134 tariff lines)
I am a: Customs broker — Changes which blocks are emphasised