HTS Subheading 2026 Rates 1 sub-classifications

HTS Code 390422: Plasticized — 2026 US Tariff Rates

Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026

Quick Answer

HTS 390422 = Plasticized
Duty rate: 6.5% · Unit: 39-digit · Column 1: 6.5%

About This HTS Subheading

This 6-digit Harmonized Tariff Schedule subheading (390422) covers plasticized. The table below lists all 8-digit and 10-digit statistical suffixes under this subheading, including General, Special (Free Trade Agreement), and Column 2 duty rates. Data is sourced from the official USITC 2026 Harmonized Tariff Schedule Revision 9. Always verify final classifications and duty rates with US Customs and Border Protection (CBP) before importing.

Complete Classification Table

All 8-digit and 10-digit tariff codes under HTS subheading 390422. Use this table to find the correct statistical suffix and applicable duty rate for your product.

HTS Code Full Description General Rate Special Rate Column 2 Rate
3904.22.00.00 Plasticized 6.5% Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) 43.5%

Duty Estimator

Enter your product value to estimate the import duty. This is an estimate only — actual duties are assessed by CBP at the port of entry.

Quick Answer: HTS 390422 Duty Rates

HTS subheading 390422 (plasticized) contains 1 sub-classification. Suffix 3904.22.00.00: General rate 6.5%, Special (FTA): Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Always verify with CBP — Section 301, Section 232, and ADD/CVD may apply.

What Importers Need to Know About HTS Chapter 39

This subheading falls under an HTS chapter covering plastics and plastic articles including raw polymers, films, sheets, tubes, packaging, household articles, and construction products. Importers of these products should be aware of the following trade compliance considerations:

Many plastic products qualify for duty-free treatment under multiple FTAs. Verify country of origin for polymer resins vs. finished articles — they may differ under the substantial transformation test.

For the specific subheading HTS 390422, we recommend you:

  1. Verify the correct 10-digit statistical suffix — even within a 6-digit subheading, duty rates can differ significantly between suffixes
  2. Check FTA eligibility — if your product qualifies for preferential treatment under USMCA, KORUS, or another FTA, you may reduce or eliminate duties by providing the required origin certification
  3. Monitor for trade remedy changes — Section 301, Section 232, and anti-dumping duties are updated periodically. A rate that was correct last quarter may have changed
  4. Consult CBP resources — for binding classification rulings, CBP's National Commodity Specialist Division provides written determinations

Frequently Asked Questions About HTS 390422

What is the import duty rate for products under HTS 390422?

Duty rates for HTS 390422 vary by the specific 8- or 10-digit statistical suffix and the country of origin. Suffix 3904.22.00.00 has a General rate of 6.5% with Special (FTA) rates available: Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Always verify the exact duty rate with US Customs and Border Protection before importing, as rates may change and additional trade remedies (Section 301, Section 232, anti-dumping) may apply depending on the country of origin.

Can I get duty-free treatment for goods classified under HTS 390422?

While the General rate for this heading is not zero, many products qualify for duty-free or reduced-rate treatment under Free Trade Agreements (USMCA, KORUS, and others) if they meet the applicable rules of origin. Check the Special rate column for your specific country of origin. You must provide origin certification to claim FTA preferences.

How do I know if I am using the correct HTS classification?

The correct HTS classification depends on the specific product's composition, function, and in some cases its country of origin. For binding certainty, you can request a written ruling from CBP's National Commodity Specialist Division. Misclassification can result in retroactive duties, penalties under 19 USC §1592, and interest on underpaid amounts. For products classified under heading 390422, the key classification factors include the General Rules of Interpretation (GRI), Section Notes, and Chapter Notes. When in doubt, consult a licensed customs broker.

HTS Chapter 39 Classification Guide: Plastics and Articles Thereof

Chapter 39 covers plastics from raw polymer resins through semi-finished products (films, sheets, tubes) to finished plastic articles. Classification follows a manufacturing-stage hierarchy: primary forms (3901-3914), waste/parings/scrap (3915), semi-finished forms (3916-3921), and finished articles (3922-3926). The polymer type determines classification at the primary form stage.

Common Misclassification Errors

  • Classifying finished plastic articles under the raw polymer heading instead of the finished article heading (3922-3926) — the HTS distinguishes between raw materials and manufactured goods
  • Confusing plastic films (3919-3920) with plastic sheets (3921) — thickness and self-adhesive properties determine the correct heading
  • Misidentifying copolymers — the HTS classifies copolymers under the monomer component that predominates by weight, which may differ from the common name

Duty Calculation Tips for HTS 390422

Most plastic raw materials enter at low MFN rates (0-6.5%). Many finished plastic articles also qualify for duty-free treatment under FTAs. Check whether your product qualifies for ITA duty-free treatment if used in electronics. Section 301 List 3 (25% additional duty) applies to many Chinese-origin plastic articles. Consider sourcing from FTA countries to avoid Section 301 surcharges.

Chapter 39 Frequently Asked Questions

How are plastic copolymers classified under HTS Chapter 39?

Copolymers are classified under the subheading of the monomer component that predominates by weight. For example, if an ethylene-vinyl acetate copolymer contains more ethylene than vinyl acetate by weight, it classifies under the ethylene copolymer subheading (3901), not the vinyl acetate subheading.

Are plastic packaging materials subject to Section 301 tariffs?

Many plastic packaging materials from China are subject to Section 301 List 3 additional duties of 25%. Check the specific HTS subheading and country of origin. Sourcing from non-Section-301 countries or FTA partners can eliminate this surcharge.

What is the difference between plastic film and plastic sheet under the HTS?

Film and sheet are distinguished by thickness and intended use. Self-adhesive films fall under heading 3919, non-self-adhesive films and foil under 3920, and other flat shapes (including thicker sheets) under 3921. The distinction matters because duty rates differ between these headings.

Do plastic raw materials qualify for duty-free FTA treatment?

Many plastic raw materials (primary forms under headings 3901-3914) qualify for duty-free treatment under USMCA, US-Korea FTA, US-Singapore FTA, and other FTAs. The origin rule typically requires that the polymer was produced from monomers in an FTA country.

How do I classify 3D printer filament under the HTS?

3D printer filament (PLA, ABS, PETG) is classified as a primary form of plastic under headings 3901-3914 based on the polymer type. PLA (polylactic acid) falls under heading 3907 (acrylic polymers/polyesters). ABS falls under 3903 (polymers of styrene). The filament form does not change the primary form classification.

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About This Data

This HTS classification data is programmatically parsed from the official 2026 US International Trade Commission (USITC) Harmonized Tariff Schedule Revision 9. The PoliteDraft data engine aggregates 8-digit and 10-digit statistical suffixes under their 6-digit subheading parents to create comprehensive, data-rich reference pages. Our editorial team reviews data parsing accuracy against the official USITC source files. This database is provided for informational and preliminary research purposes only. PoliteDraft is not a licensed customs broker or legal advisor.

Data source: USITC HTS 2026 Rev. 9 Last processed: 2026-05-31 Sub-classifications: 1

Related HTS Codes in This Section

390110 390120 390130 390140 390190 390210 390220 390230

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