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Classification guide · HTS 3924

How does CBP classify plastic tableware and kitchenware?

CBP classified the goods in these rulings under heading 3924, which covers tableware, kitchenware and other household articles of plastics. Fourteen of the rulings use 3924.10.4000, the Other line for plastic tableware and kitchenware, including N343421 for an insulated water bottle. A bowl and a serving dish went on 3924.10.2000, and mats, picture frames and other household articles went under 3924.90.

The codes CBP used

  • 3924.10.4000Other plastic tableware and kitchenware.

    Heading 3924 names tableware and kitchenware of plastics, and CBP placed the goods on its Other line. In N338560 and N336852, CBP found plastic gave the goods their essential character under GRI 3(b).

    Rulings: N335598, N343421, N338560, N336852

  • 3924.90.5650Other household articles and hygienic or toilet articles of plastics.

    Heading 3924 names other household articles of plastics. Under GRI 3(b), a plastic part gave a fly swatter and a cat toy set their essential character. N360066 cites a court case holding plastic pet toys are household articles.

    Rulings: N357351, N347013, N360066, N355697

  • 3924.10.2000Plastic plates, cups, saucers, bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.

    A silicone dish holds and serves food itself, so CBP called it a serving dish rather than a tray. CBP found a ghost-shaped bowl isn't heatproof and is a plastic bowl.

    Rulings: N342369, N358418

  • 3924.90.1050Plastic napkins, table covers, mats, runners and like furnishings, other than curtains and drapes.

    CBP placed a PVC anti-fatigue kitchen mat and a PVC bathtub mat on the line that names mats and like furnishings.

    Rulings: N349400, N334002

  • 3924.90.2000Plastic picture frames.

    CBP placed a set of six molded ABS plastic frames, made for household display of 4 by 6 photos, on the line for picture frames.

    Ruling: N356689

  • 9817.95.05Utilitarian articles from 3924.10 shaped in three dimensions as a symbol or motif tied to a specific U.S. holiday.

    CBP found the ghost face is a motif associated with Halloween. Under U.S. Note 1 to Chapter 98, goods meeting a Chapter 98 line's terms go there. The bowl's 3924.10.2000 line is reported with it.

    Ruling: N358418

What separates them

  • 9817.95.05 or 3924.10.4000

    CBP placed a bowl shaped like a ghost's face in 9817.95.05, finding the ghost a motif associated with Halloween. A moose-face cup stayed on 3924.10.4000, because a moose isn't tied to a specific U.S. holiday.

    Rulings: N358418, N348148

  • 3924.90.5650 or 9503

    CBP placed a plastic cat toy set in 3924.90.5650 and rejected heading 9503. Chapter 95 note 5 says 9503 doesn't cover articles identifiable as intended only for animals, such as pet toys.

    Ruling: N360066

  • 3924.90.5650 or 6406 or 3926

    CBP rejected heading 6406 for a plastic shoe tree because it is neither a complete shoe nor a part of a shoe. CBP also rejected 3926, citing three earlier rulings, and used 3924.90.5650.

    Ruling: N360630

Duty today by origin

The all-in duty for entries on November 10, 2026, from the same tariff engine as the duty calculator. Rates change; the calculator has today's figure for your own origin and value.

Rate lineGeneralChinaVietnamIndiaMexicoCanadaGermany (EU)JapanSouth KoreaTaiwanThailand
3924.10.20.00Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters6.5%26.5%9903.88.15, 9903.05.3119%9903.05.8416.5%9903.05.4416.5%9903.05.5566.5%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7619%9903.05.77
3924.10.40.00Other3.4%15.9%9903.05.3115.9%9903.05.8413.4%9903.05.4413.4%9903.05.5563.4%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7615.9%9903.05.77
3924.90.10Curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings3.3%15.8%9903.05.3115.8%9903.05.8413.3%9903.05.4413.3%9903.05.5513.3%9903.05.2910%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7615.8%9903.05.77
3924.90.56Other3.4%23.4%9903.88.15, 9903.05.3115.9%9903.05.8413.4%9903.05.4413.4%9903.05.5563.4%9903.05.29, 9903.03.1410%9903.05.3912.5%9903.05.4912.5%9903.05.7110%9903.05.7615.9%9903.05.77

A range means the 10-digit lines under that 8-digit line resolve differently. "+" marks a line with a per-unit duty component the percentage does not capture. "*" marks lines the engine could not price. Chapter 99 headings beneath a rate are the additional-duty provisions applied. AD/CVD, quota, and the regimes listed under "Not included" are not in these numbers.

Source: USITC, 2026 HTS Revision 22, for entries on 2026-11-10. The whole heading, with every line and the programs behind each layer: HTS 3924.

Every ruling in this guide

25 CBP rulings, grouped by the code CBP gave. Each page restates one ruling in plain words.

3924.10.4000: Other plastic tableware and kitchenware

3924.90.5650: Other household articles and hygienic or toilet articles of plastics

3924.10.2000: Plastic plates, cups, saucers, bowls, sugar bowls, creamers, gravy boats, serving dishes and platters

3924.90.1050: Plastic napkins, table covers, mats, runners and like furnishings, other than curtains and drapes

3924.90.2000: Plastic picture frames

Borderless CHB Inc., a licensed U.S. customs brokerage, wrote this guide from the CBP rulings listed on it and checked each sentence against them. A ruling applies only to goods that match its facts.

Last updated September 30, 2026.

To learn how we write these pages and what a CBP ruling covers, read the rulings section of our Terms of Use.