HS Code 39269099: 5.3% Duty, 10 HTS Lines and the Section 301 Add-On^*

Codes like this one are searched by people holding a broker's spreadsheet cell, so the useful answer is the line table plus the stack, not a general essay about plastics. Everything below is recomputed from our copy of the USITC schedule (23,193 active lines across the whole schedule, vintage 2026-10-19) and from our Chapter 99 action enumeration.^*

The 10 HTS lines under 3926.90.99^*

All 10 lines in the 3926.90.99 block of the current HTS extract: the eight-digit subheading plus its 9 ten-digit statistical lines. The eight-digit parent carries no unit of its own; the ten-digit lines do.

Source: USITC HTS REST export, parsed into data/hts.json — https://hts.usitc.gov/reststop/exportList?from=0100&to=9999&format=JSON&styles=false (fetched 2026-10-19).

Every line in the block carries the same two rates, which is what “residual” means here: 3926.90.99 is the basket that catches plastic articles not named elsewhere in heading 3926, so the statistical suffixes separate goods for data purposes (masks, ladders, manhole covers, conduit) without separating them by duty. If your product is a plastic article with no more specific home, this is the line it falls into — and if it does have a more specific home in one of the four earlier subheadings, this is the wrong line even though the rate looks the same.

Why this is the “everything else” box of Chapter 39

Chapter 39 of the schedule holds 367 lines in our extract. Heading 3926 accounts for 62 of them spread across 5 subheadings, and 3926.90 — the other-articles subheading — accounts for 43. A large share of that weight sits under .99, which is why the block above has ten suffixes rather than one. The neighbouring subheadings are where misclassification usually starts:

Other eight-digit lines in 3926.90, for boundary comparison.

Source: USITC HTS REST export, parsed into data/hts.json — https://hts.usitc.gov/reststop/exportList?from=0100&to=9999&format=JSON&styles=false (fetched 2026-10-19).

The practical test is not the rate — several of these lines carry the same 5.3% — but the generic-vs-specific rule: if a good is named in a narrower subheading, it cannot sit in the residual basket even when the duty is identical. Masks and shields, ladders and electrical conduit each have their own suffix inside .99 for a reason, and CBP rulings turn on those boundaries rather than on the parent rate.

Stacking the Section 301 add-on

3926.90.99 appears exactly 1 time(s) in our Section 301 line enumeration: action heading 9903.88.15 at 7.5%, basis U.S. note 20(s). That is the 7.5% tier, not the 25% tier — a distinction worth checking per line rather than per chapter, because the neighbouring 3926.90 lines do not all sit in the same tier.^*

Section 301 / 232 action headings that reach eight-digit codes inside 3926.90 (25 line-level entries).

Source: USITC Chapter 99 export, parsed into data/section301_origin.json — https://hts.usitc.gov/reststop/file?release=currentRelease&filename=Chapter%2099 (fetched 2026-10-16).

Read the table by code, not by row count: a single eight-digit code can appear under more than one action heading, and the additional duties then add rather than replace. For a China-origin plastic article entered under 3926.90.99 the arithmetic is 5.3% MFN + 7.5% Section 301 = 12.8% ad valorem, before merchandise processing fee and before any anti-dumping order that names the product. The Russian-origin 232 action in the same corpus is a separate stack and does not apply to China-origin goods.

Free-rate programs and the special column

The special column for this subheading reads: Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) — that is, free of duty for goods that qualify under any of the listed programs. The letters are program codes, not country codes, and qualification turns on origin documentation rather than on the commercial invoice. Our FTA eligibility guide maps the programs, and the duty calculator applies the rate you are entitled to rather than the general rate.

Two cautions. First, a free rate under a program does not remove the Section 301 additional duty unless the action itself excludes the good — an FTA preference and a Chapter 99 action are separate layers. Second, column 2 at 80% applies only to goods from countries without normal trade relations, and using it as a worst case for planning overstates the rate by more than an order of magnitude.

Why 39269097 is not 39269099: the same product, different numbers

Search data for this subheading comes with a cluster of neighbouring numbers, and the cluster is the most common way a shipper picks the wrong line. 3926.90.97 is the code used in the EU and Chinese schedules for the same residual-plastics idea; it does not exist in the US schedule — our extract of 23,193 active lines contains no 3926.90.97 entry at all. Codes in the same family circulate the same way: 39269090 names the same residual-plastics idea in other national schedules, and it is no more a US line than 39269097 is. If a supplier quotes one of those numbers on an invoice destined for the United States, the classification has to be translated before it reaches a broker, and the translation is not a digit-swap: the US line is 3926.90.99 if the article is a residual plastic good, and something narrower if it is not.

The suffix beyond eight digits matters for a different reason. US entries are filed at ten digits, and the ten-digit suffix decides what CBP collects statistically — which is why the same 5.3% rate sits under ten different suffixes. Filing eight digits when the line requires ten is a rejection at the entry level, not a rounding issue.

What the unit column changes

The eight-digit parent carries no unit of its own; the suffixes do, and they split between weight, count and mixed units. A line reported in kilograms and a line reported in pieces cannot be compared on quantity even at the same rate, which is why the table above keeps the unit column beside the rate rather than in a footnote. For a broker, the unit decides what the commercial invoice has to state; for a buyer comparing landed cost, it decides whether a per-unit price is even convertible.

Check your classification before you use this rate

Start from the product description and work down: chapter, heading, subheading, then the ten-digit suffix. The HS code search returns the matching lines with their rates; the import fee calculator adds merchandise processing fee and harbour maintenance fee so the landed cost is not just the ad valorem rate. If the article is a composite — plastic plus metal, plastic plus textile — the essential-character test can move it out of Chapter 39 entirely, and no amount of rate arithmetic on this page survives that move.