Plastic fridge storage bin HTS 3924.10.4000: why CBP called it kitchenware
GRI 1A clear PET plastic refrigerator storage bin landed in HTS 3924.10.4000 as plastic kitchenware at 3.4% ad valorem, because its food-storage function ties it to the kitchen rather than to a generic plastic-articles catch-all.
Heading 3924 covers tableware, kitchenware and other household articles of plastics. CBP read this open-top, food-safe PET bin as kitchenware because it is made to hold and organize food inside a refrigerator, so it sits under 3924.10.4000 at 3.4%. The obvious alternative was 3926.90 (other articles of plastics), the residual heading many importers reach for on plastic 'organizers' and 'bins.' That residual only applies where nothing more specific fits. Here a food-contact kitchen use pushes the bin into 3924, and GRI 1 resolves it on the heading text alone — no need to move down the GRI ladder. This is also why textile or wooden 'storage bins' of similar shape go elsewhere entirely; the constituent material and the kitchen use drive the answer, not the word 'bin.' Final classification depends on the importer's actual product and should be confirmed by a licensed customs broker.
- Confirm the constituent material on your invoice and spec sheet — PET plastic here is what anchors it in Chapter 39.
- State the food-storage/refrigerator use plainly so entry documents support the kitchenware call rather than a residual plastics code.
- Budget for China Section 301 on top of the 3.4% base and verify the current Chapter 99 subheading and any active exclusion before entry.
| Path | Code | Base duty |
|---|---|---|
| Path CBP used — plastic kitchenware | 3924.10.4000 | 3.4% |
| Alternative — other articles of plastics illustrative | 3926.90.9985 | 5.3% |
| On a $40,000 shipment, the 3.4% kitchenware rate is $1,360 in base duty; the 5.3% residual plastics rate would be $2,120 — about $760 more. This is base-rate math only. If the goods are China-origin and remain subject to Section 301 at entry, a Chapter 99 add-on applies on top; that assumes the measure is still in force and that current Chapter 99 status and any exclusions are verified before filing. | ||
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.
- Describing the item on the invoice only as a 'storage bin' or 'organizer' invites a residual-heading dispute; the food/kitchen use needs to be visible.
- China origin means Section 301 exposure — the base 3.4% is not the landed duty picture.
- A change in constituent material (textile liner, wood, metal frame) would move it out of Chapter 39 and change the analysis.
- The bin gets a textile lid, liner or fabric handles that give it the essential character → Analysis may shift toward the textile heading (e.g. Chapter 63) rather than 3924.
- The item is marketed as general household organizing, not food storage, and isn't food-safe → Could push toward the residual plastics heading 3926.90 instead of kitchenware 3924.
- The bin is made of stainless steel or bamboo rather than PET → Falls out of Chapter 39 entirely and into the metal or wood chapters.
The lesson we keep seeing on 'bins' is that the word tells you almost nothing — CBP looks at material and actual use. A plastic bin built for food in the fridge reads as kitchenware, so the specific 3924 heading wins over the tempting 3926 catch-all, and the duty gap is real money at volume.
- Invoice wording that names the plastic (PET) and the food-storage/refrigerator use.
- Spec sheet confirming food-contact safety and dimensions.
- A short bill of materials so any non-plastic components are visible.
- Origin statement — China here — and a current Section 301 / Chapter 99 review.
- Photos of the open-top bin as sold, to support the kitchenware description.
- A licensed broker's confirmation before you lock the entry code.
What HTS code did CBP use for the plastic refrigerator storage bin?
CBP classified it under 3924.10.4000 as plastic tableware and kitchenware, other, at 3.4% ad valorem. This was for the specific product in the ruling; your own item should be confirmed with a licensed broker.
Why not classify the plastic bin under 3926.90 as other articles of plastics?
3926.90 is a residual heading used only when nothing more specific fits. Because this bin is food-safe kitchenware for the refrigerator, CBP found the more specific 3924 heading applied under GRI 1.
Does Section 301 apply to a fridge storage bin from China under 3924.10.4000?
China-origin goods in this heading have historically faced Section 301 duties on top of the 3.4% base. Verify the current Chapter 99 subheading and any exclusions at the time of entry, since these change.
Would a textile or fabric storage bin get the same 3924 classification?
No. Fabric bins are generally classified by their textile make-up outside Chapter 39, as seen in other CBP rulings. The plastic composition is what put this item in the kitchenware heading.
What base duty rate applies to HTS 3924.10.4000?
The ruling states a 3.4% ad valorem general rate. That is the base only; origin-based measures like Section 301 can add to the landed duty, so confirm the full picture before filing.
How much duty on a $40,000 shipment of these plastic bins?
At the 3.4% base rate that's about $1,360 in duty, before any Section 301 add-on. The residual 3926 path at 5.3% would be roughly $2,120 — base-rate math only, subject to current Chapter 99 status.