Plastic bin HTS 3926.90.9985: why CBP chose 'other plastics', not household articles
GRI 1GRI 6CBP classified this solid polypropylene general-purpose bin under HTS 3926.90.9985 at a 5.3% base rate, rejecting the importer's proposed household-articles heading 3924 because the bin lacked the decorative, household-specific features CBP associates with that heading.
The importer proposed heading 3924, which covers household articles of plastics. CBP disagreed. In past practice CBP has treated plastic storage bins and crates for the home as goods that carry decorative or household-oriented features — tapered sides, buckles, loops, contrasting reinforced handles, textile linings, or faux leather — and that are often built from plastic sheeting or paperboard covered with sheeting. This bin is a plain injection-molded polypropylene box with solid walls and two cut handle openings, sold as a general-purpose container for use both inside and outside the home. CBP cited HQ W968416 (2007), which precluded plastic storage bins from 3924. With no more specific heading fitting, the bin dropped to the residual basket, 3926.90.9985, other articles of plastics. Final classification depends on the importer's actual product and should be confirmed by a licensed customs broker.
- Confirm with the supplier whether your bin has any decorative or household-specific features (linings, faux leather, buckles) that could pull it toward heading 3924 instead.
- Verify the current Section 301 status of 9903.88.15 and any active exclusions before entry, since Chapter 99 changes periodically.
- Budget the base 5.3% plus any applicable Section 301 add-on into your landed-cost model for this SKU.
| Path | Code | Base duty |
|---|---|---|
| Other articles of plastics (CBP path) | 3926.90.9985 | 5.3% |
| Household articles of plastics (proposed, rejected) illustrative | 3924.90 | 3.4% |
| On a $50,000 shipment, the CBP base path at 5.3% is $2,650; the proposed 3924 path at 3.4% would have been $1,700 — about $950 apart before any add-on. A Section 301 duty of 7.5% under 9903.88.15 would add roughly $3,750 on top. That add-on assumes the goods remain subject to the measure at entry; verify current Chapter 99 status and any exclusions, and do not treat the stacked figure as fixed. | ||
Illustrative comparison only. The alternative heading is one contrast possibility — the exact subheading for a different product configuration would need separate analysis (other Chapter 84/85 or specific provisions may apply). Any Section 301 / Chapter 99 figure assumes the goods remain subject to that measure at the time of entry; always verify the current Chapter 99 status and any applicable exclusions.
- Assuming 'storage bin' automatically lands in 3924 — CBP's practice ties that heading to decorative/household features this plain bin lacks.
- Overlooking the 9903.88.15 Section 301 line at entry, which must be reported alongside the Chapter 39 subheading for China-origin goods.
- Relying on a rate snapshot; both the base HTS and the Chapter 99 remedy are amended periodically.
- The bin gets a textile lining, faux-leather covering, buckles or loops → It may take on household-article character and move toward heading 3924.
- The bin is built from plastic sheeting or paperboard covered with sheeting rather than solid injection-molded polypropylene → Construction could shift it away from the residual plastics basket.
- The origin changes from China to a non-301 country → The 9903.88.15 add-on would not apply, though the base 5.3% under 3926 would still stand — confirm with a broker.
The word 'bin' on an invoice tells CBP almost nothing. What decided this case was the plain molded construction and general-purpose marketing. Describe the material, the features, and the intended use precisely, because that detail is what separates a 3924 household article from the 3926 basket.
- Invoice wording that states injection-molded polypropylene and 'general-purpose container'
- A photo or spec sheet showing solid walls and integral handle openings
- Note whether any linings, coverings, buckles or decorative features are present
- Confirm intended use — inside/outside home vs. household-specific
- Origin declaration and a current Section 301 / 9903.88.15 review with your broker
- Keep a copy of this ruling reference with the entry documents
Why wasn't this plastic bin classified under HTS 3924 as a household article?
In this case CBP found the bin lacked the decorative and household-specific features it associates with heading 3924 — things like tapered sides, buckles, textile linings or faux leather. It's a plain molded general-purpose container, so it fell to the residual plastics basket 3926.90.9985. Your own product may differ; confirm with a licensed customs broker.
What is the duty rate for a plastic bin under HTS 3926.90.9985?
The ruling states a general column-one rate of 5.3% ad valorem. For China-origin goods, an additional 7.5% under Section 301 (9903.88.15) applied at the time of the ruling. Verify current Chapter 99 status and exclusions before entry.
Does Section 301 apply to plastic bins from China under 9903.88.15?
The ruling reported 9903.88.15 as applicable to this China-origin bin, adding 7.5% on top of the base rate. Section 301 measures and exclusions change periodically, so check the current USTR and CBP lists before you file.
Would a plastic bin with a fabric lining be classified differently?
Possibly. CBP's reasoning tied heading 3924 to household features such as textile linings and coverings. A lined or decorated bin could take on household-article character. This is educational only — a broker should assess your specific product.
What documents should I prepare to import a general-purpose plastic bin?
Have invoice language identifying the material (e.g., injection-molded polypropylene) and general-purpose use, a photo or spec sheet showing construction, an origin declaration, and a Section 301 review with your broker. Keep a copy of any applicable ruling with the entry.
Is this ruling a classification determination for my plastic bin?
No. This is an educational case study of ruling N333374. Final classification depends on your actual product's material, features and use, and should be confirmed with a licensed customs broker.