The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example HTS code | 3924.10.40 | USITC HTS |
| MFN (general) duty | 3.4% | USITC HTS |
| Section 301 (China) | 0% (not on the lists for this code) | USTR China tariffs list (USITC) |
| Heading 9903.05.31 (China) | 12.5% | USITC HTS |
| Import VAT / GST | None at federal level | CBP |
HS chapter hint: chapter 39. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,500 units at US$1.20 each, US$400 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value (FOB) | 1,800.00 |
| Duty at 15.9% of FOB | 286.20 |
| Freight | 400 |
| Insurance (0.5%) | 9.00 |
| Landed total | 2,495.20 |
| Per unit | 1.66 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
FAQ
What is the US import duty on plastic kitchenware from China?
For HTS 3924.10.40, the general rate is 3.4%, Section 301 adds 0% and heading 9903.05.31 adds 12.5%, about 15.9% in total on the customs value. Checked on the USITC HTS on 29 Oct 2026. Other codes in chapter 39 carry different rates.
Is the US duty charged on freight?
No. US duty is charged on the transaction value, which normally excludes international freight and insurance. Merchandise processing fees apply to formal entries, and ocean shipments also pay harbor maintenance fees.
Which HS chapter are plastic kitchenware in?
Usually chapter 39 (plastics and articles thereof). The exact code depends on material and use, for example plastic tableware and kitchenware. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on plastic kitchenware from China to the UK
- Import duty on plastic kitchenware from China to the EU
- Import duty on plastic kitchenware from China to Canada
- Import duty on plastic kitchenware from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia