HS Code 3926.90 : Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other is 3926.90. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Heading 3926
Other articles of plastics and articles of other materials of headings 3901 to 3914
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
3926900000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 3926.90.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 3926.90 →EU TARIC Declarable Commodity Lines (3926.90)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 3926.90 | Other | Free | Free | Rate on request | — |
| 3926.90.10.00 | Other, Buckets and pails | 3.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | No. |
| 3926.90.16.00 | Other, Pacifiers | 3.1% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | gross |
| 3926.90.21.00 | Other, Ice bags; douche bags, enema bags, hot water bottles, and fittings therefor; invalid and similar nursing cushions; dress shields; pessaries; prophylactics; bulbs for syringes; syringes (other than hypodermic syringes) and fittings therefor, not in part of glass or metal | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | No. |
| 3926.90.25.00 | Other, Handles and knobs, not elsewhere specified or included, of plastics | 6.5% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 57.5% | kg |
| 3926.90.30.00 | Other, Parts for yachts or pleasure boats of heading 8903; parts of canoes, racing shells, pneumatic craft and pleasure boats which are not of a type designed to be principally used with motors or sails | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | kg |
| 3926.90.33.00 | Other, Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included, Handbags | 6.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 60% | No. |
| 3926.90.35.00 | Other, Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included, Other | 6.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 60% | kg |
| 3926.90.40.00 | Other, Imitation gemstones | 2.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 3926.90.45 | Other, Gaskets, washers and other seals | 3.5% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | — |
| 3926.90.45.10 | Other, Gaskets, washers and other seals, O-Rings | Free | Free | Rate on request | No. |
| 3926.90.45.90 | Other, Gaskets, washers and other seals, Other | Free | Free | Rate on request | No. |
| 3926.90.48.00 | Other, Photo albums | 3.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | No. |
| 3926.90.50.00 | Other, Frames or mounts for photographic slides | 3.8% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 45% | kg |
| 3926.90.55.00 | Other, Belting and belts, for machinery, Containing textile fibers, V-belts | 5.1% | Free (A+,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | kg |
| 3926.90.56.00 | Other, Belting and belts, for machinery, Containing textile fibers, Other, With textile components in which vegetable fibers predominate by weight over any other textile fiber | 5.1% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 30% | kg |
| 3926.90.57.00 | Other, Belting and belts, for machinery, Containing textile fibers, Other, With textile components in which man-made fibers predominate by weight over any other textile fiber | 6.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 74% | kg |
| 3926.90.59.00 | Other, Belting and belts, for machinery, Containing textile fibers, Other, Other | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | kg |
| 3926.90.60 | Other, Belting and belts, for machinery, Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | — |
| 3926.90.60.10 | Other, Belting and belts, for machinery, Other, Synchronous belts | Free | Free | Rate on request | No. |
| 3926.90.60.90 | Other, Belting and belts, for machinery, Other, Other | Free | Free | Rate on request | kg |
| 3926.90.65 | Other, Clothespins, Spring type | 4.2% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 8.4% | — |
| 3926.90.65.10 | Other, Clothespins, Spring type, Valued not over 80 cents per gross | Free | Free | Rate on request | gross |
| 3926.90.65.20 | Other, Clothespins, Spring type, Valued over 80 cents but not over $1.35 per gross | Free | Free | Rate on request | gross |
| 3926.90.65.30 | Other, Clothespins, Spring type, Valued over $1.35 but not over $1.70 per gross | Free | Free | Rate on request | gross |
| 3926.90.65.50 | Other, Clothespins, Spring type, Valued over $1.70 per gross | Free | Free | Rate on request | gross |
| 3926.90.70.00 | Other, Clothespins, Other | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | gross |
| 3926.90.75.00 | Other, Pneumatic mattresses and other inflatable articles, not elsewhere specified or included | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | No. |
| 3926.90.77.00 | Other, Waterbed mattresses and liners, and parts of the foregoing | 2.4% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | No. |
| 3926.90.83.00 | Other, Empty cartridges and cassettes for typewriter and machine ribbons | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | No. |
| 3926.90.85.00 | Other, Fasteners, in clips suitable for use in a mechanical attaching device | 6.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 60% | kg |
| 3926.90.87.00 | Other, Flexible plastic document binders with tabs, rolled or flat | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | No. |
| 3926.90.94.00 | Other, Cards, not punched, suitable for use as, or in making, jacquard cards; Jacquard cards and jacquard heads for power-driven weaving machines, and parts thereof; and Transparent sheeting of plastics containing 30 percent or more by weight of lead | Free | Free | 80% | No. |
| 3926.90.96.00 | Other, Casing for bicycle derailleur cables; and casing for cable or inner wire for caliper and cantilever brakes, whether or not cut to length | Free | Free | 25% | kg |
| 3926.90.99 | Other, Other | 5.3% | Free (A,AU,B,BH,C,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 80% | — |
| 3926.90.99.05 | Other, Other, Elastic bands made wholly of plastics | Free | Free | Rate on request | kg |
| 3926.90.99.15 | Other, Other, Laboratory ware, Separatory funnels | Free | Free | Rate on request | No. |
| 3926.90.99.20 | Other, Other, Laboratory ware, Other | Free | Free | Rate on request | No. |
| 3926.90.99.25 | Other, Other, Reflective triangular warning signs for road use | Free | Free | Rate on request | No. |
| 3926.90.99.30 | Other, Other, Ladders | Free | Free | Rate on request | No. |
| 3926.90.99.40 | Other, Other, Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes | Free | Free | Rate on request | No. |
| 3926.90.99.50 | Other, Other, Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensers | Free | Free | Rate on request | No. and kg |
| 3926.90.99.87 | Other, Other, Rigid tubes or pipes suitable for use as electrical conduit | Free | Free | Rate on request | kg |
| 3926.90.99.89 | Other, Other, Other | Free | Free | Rate on request | No. and kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3926.10 | Subheading under Heading 3926 | Compare Subheading 3926.10 → |
| 3926.20 | Subheading under Heading 3926 | Compare Subheading 3926.20 → |
| 3926.30 | Subheading under Heading 3926 | Compare Subheading 3926.30 → |
| 3926.40 | Subheading under Heading 3926 | Compare Subheading 3926.40 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Other?
Under WCO Harmonized System 2022 and European Union (TARIC), Other is classified under HS 3926.90 (Heading 3926, Chapter 39). The representative EU MFN general duty rate is 0.00 %.
How is HS 3926.90 distinguished within Heading 3926 (Other articles of plastics and articles of other materials of headings 3901 to 3914)?
Heading 3926 covers Other articles of plastics and articles of other materials of headings 3901 to 3914. Subheading 3926.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3926.
What are the primary candidate subheadings related to HS 3926.90?
Related subheadings under Heading 3926 include 3926.10, 3926.20, 3926.30, 3926.40. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 3926.90 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Other?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 3926.90?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
How is Import VAT assessed on HS 3926.90 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 3926.90?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 3926.90 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.