Section VII — Plastics and Articles Thereof — 2026 US Import Tariff Guide
Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026
Quick Answer
Section VII = Plastics and Articles Thereof
Chapters: 39–40 · 211 HTS subheadings · Duty rates: See individual code pages
About This Section
Section VII covers plastics (Chapter 39) and rubber (Chapter 40) — from raw polymer resins and synthetic rubber through semi-finished products like film, sheet, and tubes to finished plastic and rubber articles. The US imports significant volumes of plastic resins, packaging materials, and rubber products. Most plastic raw materials enter at low MFN rates (0-6.5%), while finished plastic articles face moderate rates. FTA duty-free treatment is widely available. Importers should note that certain single-use plastic products may face future regulatory restrictions, and anti-dumping duties apply to specific rubber products from China and other countries.
This section contains 211 six-digit HTS subheadings across Chapters 39, 40. Click any subheading below to view complete tariff rates, FTA preferences, and detailed import guidance.
All HTS Subheadings in Section VII — Plastics and Articles Thereof
Browse all 211 six-digit subheadings in this section. Each page includes General, Special (FTA), and Column 2 duty rates sourced from official USITC 2026 Revision 9 data.
| HTS Code | Description | Sub-codes |
|---|---|---|
390110 |
Polyethylene having a specific gravity of less than 0.94: | 5 |
390120 |
Polyethylene having a specific gravity of 0.94 or more: | 2 |
390130 |
Ethylene-vinyl acetate copolymers: | 2 |
390140 |
Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 | 1 |
390190 |
Other: | 3 |
390210 |
Polypropylene | 1 |
390220 |
Polyisobutylene: | 2 |
390230 |
Propylene copolymers | 1 |
390290 |
Other | 3 |
390311 |
Expandable | 1 |
390319 |
Other | 1 |
390320 |
Styrene-acrylonitrile (SAN) copolymers | 1 |
390330 |
Acrylonitrile-butadiene-styrene (ABS) copolymers | 1 |
390390 |
Other: | 2 |
390410 |
Poly(vinyl chloride), not mixed with any other substances | 1 |
390421 |
Nonplasticized | 1 |
390422 |
Plasticized | 1 |
390430 |
Vinyl chloride-vinyl acetate copolymers: | 2 |
390440 |
Other vinyl chloride copolymers | 1 |
390450 |
Vinylidene chloride polymers | 1 |
390461 |
Polytetrafluoroethylene (PTFE) | 3 |
390469 |
Other: | 2 |
390490 |
Other: | 2 |
390512 |
In aqueous dispersion | 1 |
390519 |
Other | 1 |
390521 |
In aqueous dispersion | 1 |
390529 |
Other | 1 |
390530 |
Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups | 1 |
390591 |
Copolymers: | 2 |
390599 |
Other: | 2 |
390610 |
Poly(methyl methacrylate) | 1 |
390690 |
Other: | 3 |
390710 |
Polyacetals | 1 |
390721 |
Bis(polyoxyethylene) methylphosphonate | 1 |
390729 |
Other | 1 |
390730 |
Epoxide resins | 1 |
390740 |
Polycarbonates | 1 |
390750 |
Alkyd resins | 1 |
390761 |
Having a viscosity number of 78 ml/g or higher | 3 |
390769 |
Other | 3 |
390770 |
Poly(lactic acid) | 1 |
390791 |
Unsaturated: | 3 |
390799 |
Other: | 4 |
390810 |
Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 | 1 |
390890 |
Other: | 2 |
390910 |
Urea resins; thiourea resins | 1 |
390920 |
Melamine resins | 1 |
390931 |
Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) | 1 |
390939 |
Other | 1 |
390940 |
Phenolic resins | 1 |
390950 |
Polyurethanes: | 3 |
391000 |
Silicones in primary forms | 1 |
391110 |
Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes | 1 |
391120 |
Poly(1,3-phenylene methylphosphonate) | 1 |
391190 |
Other: | 9 |
391211 |
Nonplasticized | 1 |
391212 |
Plasticized | 1 |
391220 |
Cellulose nitrates (including collodions) | 1 |
391231 |
Carboxymethylcellulose and its salts | 3 |
391239 |
Other | 1 |
391290 |
Other | 3 |
391310 |
Alginic acid, its salts and esters | 1 |
391390 |
Other: | 5 |
391400 |
Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms: | 2 |
391510 |
Of polymers of ethylene | 1 |
391520 |
Of polymers of styrene | 1 |
391530 |
Of polymers of vinyl chloride | 1 |
391590 |
Of other plastics | 3 |
391610 |
Of polymers of ethylene | 1 |
391620 |
Of polymers of vinyl chloride | 4 |
391690 |
Of other plastics: | 4 |
391710 |
Artificial guts (sausage casings) of hardened protein or of cellulosic plastics materials: | 3 |
391721 |
Of polymers of ethylene | 1 |
391722 |
Of polymers of propylene | 1 |
391723 |
Of polymers of vinyl chloride | 1 |
391729 |
Of other plastics | 3 |
391731 |
Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa | 1 |
391732 |
Other, not reinforced or otherwise combined with other materials, without fittings | 4 |
391733 |
Other, not reinforced or otherwise combined with other materials, with fittings | 1 |
391739 |
Other | 4 |
391740 |
Fittings | 8 |
391810 |
Of polymers of vinyl chloride: | 15 |
391890 |
Of other plastics: | 4 |
391910 |
In rolls of a width not exceeding 20 cm: | 9 |
391990 |
Other: | 7 |
392010 |
Of polymers of ethylene | 1 |
392020 |
Of polymers of propylene | 4 |
392030 |
Of polymers of styrene | 1 |
392043 |
Containing by weight not less than 6 percent of plasticizers: | 2 |
392049 |
Other | 1 |
392051 |
Of poly(methyl methacrylate): | 4 |
392059 |
Other: | 3 |
392061 |
Of polycarbonates | 1 |
392062 |
Of poly(ethylene terephthalate) | 4 |
392063 |
Of unsaturated polyesters: | 2 |
392069 |
Of other polyesters | 1 |
392071 |
Of regenerated cellulose | 1 |
392073 |
Of cellulose acetate | 1 |
392079 |
Of other cellulose derivatives: | 3 |
392091 |
Of poly(vinyl butyral) | 1 |
392092 |
Of polyamides | 1 |
392093 |
Of amino-resins | 1 |
392094 |
Of phenolic resins | 1 |
392099 |
Of other plastics: | 3 |
392111 |
Of polymers of styrene | 1 |
392112 |
Of polymers of vinyl chloride: | 6 |
392113 |
Of polyurethanes: | 6 |
392114 |
Of regenerated cellulose | 1 |
392119 |
Of other plastics | 3 |
392190 |
Other: | 16 |
392210 |
Baths, shower baths, sinks and washbasins | 1 |
392220 |
Lavatory seats and covers | 1 |
392290 |
Other | 1 |
392310 |
Boxes, cases, crates and similar articles: | 2 |
392321 |
Of polymers of ethylene | 7 |
392329 |
Of other plastics | 1 |
392330 |
Carboys, bottles, flasks and similar articles | 3 |
392340 |
Spools, cops, bobbins and similar supports | 3 |
392350 |
Stoppers, lids, caps and other closures | 1 |
392390 |
Other | 5 |
392410 |
Tableware and kitchenware: | 4 |
392490 |
Other: | 8 |
392510 |
Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 liters | 1 |
392520 |
Doors, windows and their frames and thresholds for doors | 4 |
392530 |
Shutters, blinds (including venetian blinds) and similar articles and parts thereof: | 2 |
392590 |
Other | 1 |
392610 |
Office or school supplies | 1 |
392620 |
Articles of apparel and clothing accessories (including gloves, mittens and mitts): | 13 |
392630 |
Fittings for furniture, coachwork or the like: | 2 |
392640 |
Statuettes and other ornamental articles | 3 |
392690 |
Other: | 42 |
400110 |
Natural rubber latex, whether or not pre-vulcanized | 1 |
400121 |
Smoked sheets | 5 |
400122 |
Technically specified natural rubber (TSNR) | 7 |
400129 |
Other | 1 |
400130 |
Balata, gutta-percha, guayule, chicle and similar natural gums | 5 |
400211 |
Latex | 1 |
400219 |
Other | 6 |
400220 |
Butadiene rubber (BR) | 1 |
400231 |
Isobutene-isoprene (butyl) rubber (IIR) | 1 |
400239 |
Other | 1 |
400241 |
Latex | 1 |
400249 |
Other | 1 |
400251 |
Latex | 1 |
400259 |
Other | 1 |
400260 |
Isoprene rubber (IR) | 1 |
400270 |
Ethylene-propylene-nonconjugated diene rubber (EPDM) | 1 |
400280 |
Mixtures of any product of heading 4001 with any product of this heading | 1 |
400291 |
Latex | 1 |
400299 |
Other | 1 |
400300 |
Reclaimed rubber in primary forms or in plates, sheets or strip | 1 |
400400 |
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 1 |
400510 |
Compounded with carbon black or silica | 1 |
400520 |
Solutions; dispersions other than those of subheading 4005.10 | 1 |
400591 |
Plates, sheets, and strip | 1 |
400599 |
Other | 1 |
400610 |
"Camel-back" strips for retreading rubber tires | 1 |
400690 |
Other: | 2 |
400700 |
Vulcanized rubber thread and cord | 1 |
400811 |
Plates, sheets and strip: | 2 |
400819 |
Other: | 4 |
400821 |
Plates, sheets and strip | 1 |
400829 |
Other: | 2 |
400911 |
Without fittings | 1 |
400912 |
With fittings | 3 |
400921 |
Without fittings | 1 |
400922 |
With fittings | 3 |
400931 |
Without fittings | 1 |
400932 |
With fittings | 3 |
400941 |
Without fittings | 1 |
400942 |
With fittings | 3 |
401011 |
Reinforced only with metal | 1 |
401012 |
Reinforced only with textile materials: | 4 |
401019 |
Other: | 5 |
401031 |
Endless transmission belts of trapezoidal cross section (V-belts),V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: | 2 |
401032 |
Endless transmission belts of trapezoidal cross section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm: | 2 |
401033 |
Endless transmission belts of trapezoidal cross section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm: | 2 |
401034 |
Endless transmission belts of trapezoidal cross section (V-belts), other thanV-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm: | 2 |
401035 |
Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm: | 5 |
401036 |
Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm: | 5 |
401039 |
Other: | 7 |
401110 |
Of a kind used on motor cars (including station wagons and racing cars): | 9 |
401120 |
Of a kind used on buses or trucks: | 10 |
401130 |
Of a kind used on aircraft | 3 |
401140 |
Of a kind used on motorcycles | 1 |
401150 |
Of a kind used on bicycles | 1 |
401170 |
Of a kind used on agricultural or forestry vehicles and machines | 3 |
401180 |
Of a kind used on construction, mining or industrial handling vehicles and machines: | 9 |
401190 |
Other: | 9 |
401211 |
Of a kind used on motor cars (including station wagons and racing cars): | 2 |
401212 |
Of a kind used on buses or trucks: | 8 |
401213 |
Of a kind used on aircraft | 3 |
401219 |
Other: | 3 |
401220 |
Used pneumatic tires: | 7 |
401290 |
Other: | 5 |
401310 |
Of a kind used on motor cars (including station wagons and racing cars), buses or trucks | 3 |
401320 |
Of a kind used on bicycles | 1 |
401390 |
Other: | 4 |
401410 |
Sheath contraceptives | 1 |
401490 |
Other: | 2 |
401512 |
Of a kind used for medical, surgical, dental or veterinary purposes: | 4 |
401519 |
Other: | 4 |
401590 |
Other | 3 |
401610 |
Of cellular rubber | 1 |
401691 |
Floor coverings and mats | 1 |
401692 |
Erasers | 1 |
401693 |
Gaskets, washers and other seals: | 8 |
401694 |
Boat or dock fenders, whether or not inflatable | 1 |
401695 |
Other inflatable articles | 1 |
401699 |
Other: | 13 |
401700 |
Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 1 |
Chapter Overview
Section VII — Plastics and Articles Thereof covers Chapters 39, 40 of the Harmonized Tariff Schedule. The HTS is organized into 21 sections and 97 chapters, with each chapter covering a distinct category of goods. Within this section, there are 211 six-digit subheadings, each potentially containing multiple 8-digit and 10-digit statistical suffixes that specify the exact duty rate applicable to your product.
Importers should pay particular attention to the Chapter Notes at the beginning of each chapter, as these notes define the scope of the chapter and may exclude certain products or provide special classification rules that override the General Rules of Interpretation (GRI).