HS Code 392690: 26 US Lines, 21 Under Section 301

Last updated October 29, 2026·Data as-of: HTS 2026-10-19 / Section 301 2026-10-16 / AD-CVD 2026-10-16

What HS code 392690 covers

3926.90 is the residual line of Chapter 39: it catches every plastic article that no earlier subheading names, which is why buckets and pails, pacifiers, ice bags and machinery knobs share the same six digits. Classification here is a negative test — nothing else fits — and that is precisely why disputes concentrate on it.^*

The heading is a basket in the technical sense: the six digits fix the product family, and every distinction your invoice needs lives to the right of them. In our US schedule snapshot, 392690 expands to 43 formatted lines that collapse to 26 distinct eight-digit codes — the 26 codes are what a broker will ask you to choose between, and the extra digits distinguish units, uses and statutory notes.

How the heading splits: 26 eight-digit codes

The table lists every eight-digit code under the heading with its published general rate and, where one applies, the Section 301 action heading and rate that stacks on top. Reading the two rate columns together is the difference between a duty estimate and a guess.

The last column folds the Section 301 action and the stacked rate into one cell so the table stays readable on a phone.

Source: Recomputed from data/hts.json joined to data/section301_origin.json — https://hts.usitc.gov/reststop/exportList?from=0100&to=9999&format=JSON&styles=false (fetched 2026-10-19).

The split to the right of the sixth digit is by article type, then by material and use: the same product can move a bracket of rate by moving from a named line to 'other'. Nine of the eight-digit codes carry a single ten-digit line; the rest subdivide further, which is why the formatted-line count is higher than the code count.

The duty spread: 2.4% to 6.5%^*

Across the 26 eight-digit codes, 2 carry a Free general rate and 41 carry an ad valorem rate between 2.4% and 6.5% (median 4.2%). 0 lines are charged on a specific or compound basis — cents per kilogram, or a compound rate — and those are the ones a percentage calculator silently gets wrong.^*

The general-rate spread looks harmless — a handful of percentage points between the cheapest and dearest line — and that is the trap: on this subheading the classification decision is worth much less than the Section 301 decision below it.

Source: Rate buckets recomputed from data/hts.json records under the heading — https://hts.usitc.gov/reststop/exportList?from=0100&to=9999&format=JSON&styles=false (fetched 2026-10-19).

Section 301 overlay: 21 of 26 eight-digit codes (80.8%)^*

Eight codes in ten are enumerated under a China action heading, and the rates are not uniform: 25% on the largest group, 35% on a smaller one, 7.5% on the rest. Two enterprises importing the same plastic article can therefore pay 32.4% and 9.9% in total duty, and the only difference is which eight-digit line their goods fall into.^*

Source: Per-code Section 301 enumeration extracted into data/section301_origin.json — https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2099 (fetched 2026-10-16).

Nationally the same programme covers 91.5% of the 11,414 eight-digit lines in our snapshot; the heading you are reading sits below that average, which is worth knowing before you assume a sourcing switch will save duty.^*

Anti-dumping and countervailing exposure

Two case numbers in our Federal Register table list 392690 as an HS candidate, so the anti-dumping layer exists here but is narrow — unlike the steel and solar codes where it dominates.

Six-digit codes in our Federal Register case table: 2 case numbers list 392690 as a candidate code (AD/CVD 2).

Classification disputes: 26 CBP rulings touch this heading

With 26 rulings in the sample, this subheading is one of the most-litigated residual lines in the schedule: 'not elsewhere specified' invites argument about whether something else did specify it.

Source: Sampled from data/cross_rulings_full.json where hs8_prefixes start with this heading — https://rulings.cbp.gov/api/ (fetched 2026-10-29).

Rulings are the closest thing to a precedent system US classification has: a published ruling on a comparable article is the strongest support available for the line you declare, and it costs nothing to cite one on your entry file.

Why 39269097 is not a US line and 39269099 is

The two ten-digit forms people search for are different animals. 3926.90.99 exists in the US schedule; 3926.90.97 does not exist in our snapshot at all — it is an EU Combined Nomenclature code. Filing a 97 line on a US entry is not a rounding error, it is an invalid classification, and the fix is to pick the US eight-digit code your article actually falls under.^*

How to read the rate column on this heading

What this page does not measure

What to check next

For plastic articles the sequence that matters is: pick the eight-digit line by article type, confirm whether it is enumerated under a 9903 heading, then price the stack.

Three checks settle most of the cost before you speak to anyone: run the code and origin through the landed-cost calculator, confirm the eight-digit line against the HTS browser, and check the code-and-country pair in the AD/CVD case table. The raw files behind all three are published under datasets.