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VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 26, 2026
§ HTS 3923.40.00 · US import duty

Spools, cops, bobbins and similar supports

HTS 3923.40.00 covers Spools, cops, bobbins and similar supports, classified under HS chapter 39. The MFN (general column) base duty is 5.3%. 1 active Chapter 99 overlay apply: 9903.88.03 (section301 +25%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: · Spools, cops, bobbins and similar supports
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HTS CODE
3923.40.00
General (MFN)5.3%
SpecialFree (A,AU,BH,…
Other (Column 2)80%
§99 overlays1

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)5.3%
SpecialFree (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Other (Column 2)80%

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.88.03 section301 +25% active
    Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

§ DUTY BREAKDOWNDuty breakdown

Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.

China (CN)
Total 30.3% · $3,030.00
Duty breakdown Rate Amount Source
Base dutyBase 5.3% $530.00 HTS General rate
Chapter 99 section301Chapter 99 25% $2,500.00 9903.88.03
Status: exact Methodology: tariff-ledger-v1 Data: d4c9e6f79bac8e84

§ CLASSIFICATION WATCH-OUTSClassification watch-outs

These sibling HTS entries share the same parent but differ in duty rate or Chapter 99 coverage. They are review prompts, not classification recommendations.

  • 3923.10
    Boxes, cases, crates and similar articles:
    Base rate: — Chapter 99: 0 Base rate differs from selected HTSChapter 99 coverage differs
  • 3923.30.00
    Carboys, bottles, flasks and similar articles
    Base rate: 3% Chapter 99: 1 Base rate differs from selected HTS
  • 3923.50.00.00
    Stoppers, lids, caps and other closures
    Base rate: 5.3% Chapter 99: 2 Chapter 99 coverage differs
  • 3923.90.00
    Other
    Base rate: 3% Chapter 99: 1 Base rate differs from selected HTS

§ ORIGIN COMPARISONAlternative origin comparison

This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.

China → Vietnam
$2,500.00 tariff-only saving
Origin Total rate Duty @ $10,000 Delta vs baseline
China (CN) 30.3% $3,030.00 —
Vietnam (VN) 5.3% $530.00 -$2,500.00
Mexico (MX) 5.3% $530.00 -$2,500.00
India (IN) 5.3% $530.00 -$2,500.00
South Korea (KR) 5.3% $530.00 -$2,500.00

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 5.3% 25% 30.3% $3,030.00
Vietnam (VN) 5.3% 0% 5.3% $530.00
Mexico (MX) 5.3% 0% 5.3% $530.00
India (IN) 5.3% 0% 5.3% $530.00
South Korea (KR) 5.3% 0% 5.3% $530.00

§ RELATED ENTRIESStatistical suffixes under HTS 3923.40.00

All 10-digit statistical reporting suffixes under 3923.40.00.

§ FAQFrequently asked questions

What is the US import duty for HTS 3923.40.00?
HTS 3923.40.00 (Spools, cops, bobbins and similar supports) has a general (MFN) column rate of 5.3%, plus 1 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 3923.40.00?
The following rules are attached in our snapshot: 9903.88.03 (section301) — section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
Are there material-origin nuances for plastics or rubber under HTS 3923.40.00?
Chapters 39–40 classifications depend heavily on polymer composition, form (primary / semi-finished / article), and end use. A single product line can shift to a very different subheading based on additive content or processing step — double-check the chapter notes before finalizing.
How do I compare duty from different countries for HTS 3923.40.00?
Use the origin compare view to evaluate this HS code against alternative countries. The calculator applies each country-specific Chapter 99 overlay and the appropriate column rate.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.