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HS Code 3918.90 : Of other plastics

The 6-digit Harmonized System (HS) code for of other plastics is 3918.90. Under the 2026 Philippines (BOC), the representative MFN general duty rate is 15% [Bureau of Customs Philippines].

Chapter

Ch 39

Heading

3918

Subheading

3918.90

PH MFN Duty

15%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 39

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

Heading 3918

3918

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter

Subheading .90

.90

Of other plastics

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Philippines (Bureau of Customs - BOC)

3918.90

Representative MFN Duty Rate

15%

Verified July 2026 · BOC Source

MODULE 5: PHILIPPINES IMPORT DUTY & VAT BREAKDOWN

BOC Base MFN Duty

15%

AHTN Tariff [BOC]

Value Added Tax (VAT)

12.00 %

Landed Cost Base [VAT 12%]

De Minimis Threshold

PHP 10,000 (~$178)

CMTA De Minimis Limit

Notice: Philippine customs clearance, AHTN tariff classification, MFN duties, and 12% VAT are governed by the Bureau of Customs (BOC) under the Customs Modernization and Tariff Act (CMTA). Always verify declarable lines with BOC prior to import.

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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: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

7.5% – 25% Additional Duty (China Origin)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

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 Of other plastics

MODULE 11: Bureau of Customs Advance Ruling (CMTA)

Legally binding classification rulings issued by Bureau of Customs for HS 3918.90.

Query official BOC portal:

Search Bureau of Customs Portal for 3918.90 →

Bureau of Customs Philippines Lines (3918.90)

National line-level (8/10-digit) detail for Philippines (BOC): coverage in progress.

Universal 6-digit WCO backbone applied rate: 15%. Confirm the full national commodity code at the official source (Bureau of Customs Philippines).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3918.10	Subheading under Heading 3918	Compare Subheading 3918.10 →

Official Primary Sources & Authority References

Bureau of Customs Philippines (BOC) ↗

Official Philippines BOC tariff schedule, 12% VAT, and ATIGA/RCEP rules.

BOC Advance Ruling Portal (CMTA) ↗

Bureau of Customs binding advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Of other plastics?

Under WCO Harmonized System 2022 and United States (USITC HTS), Of other plastics is classified under HS 3918.90 (Heading 3918, Chapter 39). The representative PH MFN general duty rate is 15%.

How is HS 3918.90 distinguished within Heading 3918 (Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter)?

Heading 3918 covers Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter. Subheading 3918.90 specifically isolates Of other plastics. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3918.

What are the primary candidate subheadings related to HS 3918.90?

Related subheadings under Heading 3918 include 3918.10. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Of other plastics?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 3918.90 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Of other plastics?

Commercial shipments of Of other plastics with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 3918.90?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 3918.90 in Philippines?

Commercial imports of Of other plastics under HS 3918.90 into Philippines are subject to 12% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Philippines?

The customs de minimis threshold for import shipments into Philippines is PHP 10,000 (~$178). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Philippines?

Customs declarations, import duty assessments, and BOC Advance Ruling Portal (CMTA) for HS 3918.90 are administered by Bureau of Customs Philippines (BOC).

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