HS Code for Plastic Containers
Plastic containers are classified mainly in chapter 39 of the HTSUS, and the heading depends on what the container is for. Containers used to convey or pack goods (bottles, jars, pails, boxes, crates and their caps and lids) point toward heading 3923, large reservoirs and tanks over 300 liters toward heading 3925, and household storage containers and tableware toward heading 3924. Within heading 3923, the article type steers the subheading: boxes and crates (3923.10), bottles and jars (3923.30), closures (3923.50) and other packing articles (3923.90). General rates in the featured lines run from about 3% to 6.3%.
HTS Codes for Plastic Containers
| HTS Code | Description | Duty Rate |
|---|---|---|
| 3923.30.00.10 | Carboys, bottles, flasks and similar articles of plastics, of a capacity not exceeding 50 ml Small plastic bottles, vials and flasks up to 50 ml (sample, dropper and travel bottles) | 3% |
| 3923.30.00.90 | Carboys, bottles, flasks and similar articles of plastics, other Plastic bottles, jugs, jars and carboys over 50 ml used to pack goods (for example PET beverage bottles and HDPE jugs) | 3% |
| 3923.50.00.00 | Stoppers, lids, caps and other closures, of plastics Plastic caps, lids, stoppers and other closures for containers | 5.3% |
| 3923.90.00.12 | Buckets and pails of plastics for the conveyance or packing of goods, capacity less than 11.36 liters (3 gallons) Small plastic packing pails and tubs under 3 gallons, with or without lids | 3% |
| 3923.90.00.14 | Buckets and pails of plastics for the conveyance or packing of goods, capacity 11.36 liters (3 gallons) up to 22.71 liters (6 gallons) Mid-size plastic packing pails from 3 to 6 gallons, with or without lids | 3% |
| 3923.90.00.16 | Buckets and pails of plastics for the conveyance or packing of goods, capacity 22.71 liters (6 gallons) or more Large plastic packing pails of 6 gallons or more, with or without lids | 3% |
| 3923.90.00.80 | Other articles for the conveyance or packing of goods, of plastics Other plastic packaging such as trays, clamshells, blister packs and drums not named elsewhere in heading 3923 | 3% |
| 3925.10.00.00 | Reservoirs, tanks, vats and similar containers of plastics, of a capacity exceeding 300 liters Large plastic storage tanks, vats and reservoirs over 300 liters | 6.3% |
How to Approach Classification for Plastic Containers
"Plastic container" covers several different articles, so the first question is the container's purpose. Chapter 39 of the HTSUS separates articles for the conveyance or packing of goods (heading 3923), builders' ware such as large tanks (heading 3925), and tableware, kitchenware and other household articles (heading 3924). A bottle made to pack and sell a product, a 1,000 liter water tank, and a food storage box for home use therefore point toward three different headings.
Packaging containers point toward heading 3923, which covers articles for the conveyance or packing of goods together with stoppers, lids, caps and other closures. The subheading follows the article: boxes, cases, crates and similar articles point toward 3923.10; sacks and bags toward 3923.21 and 3923.29; carboys, bottles, flasks and similar articles (including most plastic jars and jugs) toward 3923.30; spools and bobbins toward 3923.40; closures toward 3923.50; and other packing articles, such as pails, trays, clamshells and blister packs, toward 3923.90.
Within those subheadings, the statistical suffixes add detail. Plastic bottles split by capacity at 50 ml, and packing buckets and pails split into capacity bands (under 3 gallons, 3 to 6 gallons, and 6 gallons or more). Caps and lids imported on their own point toward the closures line 3923.50 rather than the container line, even when they are designed for a specific bottle or jar.
Large containers and household containers sit outside heading 3923. Reservoirs, tanks, vats and similar containers of plastics with a capacity over 300 liters point toward 3925.10 as builders' ware, which is where large water and chemical storage tanks typically fall. Plastic food storage containers, canisters and other containers designed for household use rather than for packing goods for sale generally point toward heading 3924 instead, as tableware, kitchenware or other household articles.
A practical approach is to establish the container's purpose first (packing goods for conveyance or sale, large-capacity storage, or household use), then the article type (box or crate, bottle or jar, pail, closure, or other) and, where relevant, the capacity. Plastic containers that are specially shaped or fitted for a particular item, such as cases for instruments or tools, can point toward other headings (for example heading 4202) and are worth reviewing separately.
Duty Rate Overview
General duty rates for plastic containers are moderate. Plastic bottles, jars and similar articles under 3923.30, packing pails and other packing articles under 3923.90 are around 3%, while plastic caps, lids and other closures under 3923.50 are around 5.3%, so closures imported on their own can carry a higher rate than the containers they fit. Large plastic tanks, vats and reservoirs over 300 liters under 3925.10 are around 6.3%. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins.
These are the general (MFN) rates only. Depending on origin, Section 301 or IEEPA duties may apply on top of the base rate, and antidumping or countervailing duty orders can cover certain plastic products from specific countries, so those are worth reviewing separately. These figures are estimates for general planning purposes only.