HTS Chapter 39 covers plastics in primary forms (polymers as resins, granules) and articles of plastic (containers, packaging, building materials). Polymer types – polyethylene, polypropylene, PVC, PET, etc. – each classify separately. Articles classify by function (containers, household, building materials).
This guide covers HTS Chapter 39 Plastics and Articles. HTS classification is the legal foundation of import duty calculation.
For SMB importers, the practical implementation depends on volume, sector, and operational structure.
Chapter 39 structure
Headings 3901-3914 (primary forms by polymer type). Headings 3915-3926 (articles of plastic).
Polymer-specific headings
Polyethylene (3901), polypropylene (3902), polystyrene (3903), PVC (3904), polyester (3907), etc. Polymer type determines classification.
Articles of plastic
Headings 3915-3926. Containers (3923), tableware (3924), building materials (3925), other articles (3926).
Section 232 derivatives
Some plastic products fall within Section 232 derivatives scope where the plastic incorporates Section 232 metals.
Frequently asked questions
When does this apply?
For SMB importers with active duty exposure or those evaluating mitigation options.
What documentation is required?
Standard CBP forms plus topic-specific supporting records. We review documentation as part of typical engagements.
What is the timeline?
Simple cases 2-4 weeks; complex setups 8-16 weeks.
What does this cost?
Project work: $5,000-$25,000 depending on complexity. Ongoing retainer for active operations.
How do I begin?
Book a 15-minute scoping call. We confirm fit and scope before any engagement.
Get started
Get a paid classification opinion or binding ruling support. Fixed-fee per HTS code.