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HS Code 3923.29 : Sacks and bags (including cones), Of other plastics

The 6-digit Harmonized System (HS) code for sacks and bags (including cones), of other plastics is 3923.29. Under the 2026 Vietnam (Tổng cục Hải quan), the representative MFN general duty rate is 13.5% [Tổng cục Hải quan].

Chapter

Ch 39

Heading

3923

Subheading

3923.29

VN MFN Duty

13.5%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 39

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Heading 3923

3923

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Subheading .29

.29

Sacks and bags (including cones), Of other plastics

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Vietnam (Tổng cục Hải quan Tariff 2026)

3923.29.00.00

Vietnam MFN Import Duty (Thuế nhập khẩu)

13.5%

Verified July 2026 · Vietnam Customs

MODULE 5: VIETNAM IMPORT DUTY & TAX BREAKDOWN

Thuế Nhập Khẩu (Import Duty)

13.5%

WTO MFN Rate

Import VAT (Thuế GTGT)

8% – 10%

CIF + Duty Base

De Minimis Threshold

VND 1M (~$40)

Express Courier Limit

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 3923.29

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 3923.29.

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 Sacks and bags (including cones), Of other plastics

MODULE 11: Advance Classification Determination (Tổng cục Hải quan)

Legally binding advance classification rulings issued by Vietnam Customs for HS 3923.29.

Query official Vietnam Customs portal:

Search Official Vietnam Customs Portal for 3923.29 →

Vietnam Declarable Tariff Lines (3923.29)

National line-level (8/10-digit) detail for Vietnam (Tổng cục Hải quan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 13.5%. Confirm the full national commodity code at the official source (Tổng cục Hải quan).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
3923.10	Subheading under Heading 3923	Compare Subheading 3923.10 →
3923.21	Subheading under Heading 3923	Compare Subheading 3923.21 →
3923.30	Subheading under Heading 3923	Compare Subheading 3923.30 →
3923.40	Subheading under Heading 3923	Compare Subheading 3923.40 →
3923.50	Subheading under Heading 3923	Compare Subheading 3923.50 →
3923.90	Subheading under Heading 3923	Compare Subheading 3923.90 →

Official Primary Sources & Authority References

Vietnam Customs (Tổng cục Hải quan) ↗

Official Vietnam tariff schedule and MFN import duty (Thuế nhập khẩu) rates.

Vietnam Customs Advance Classification Portal ↗

Tổng cục Hải quan binding advance classification determination database.

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

What is the 6-digit WCO tariff classification and Vietnam (Tổng cục Hải quan) general duty for Sacks and bags (including cones), Of other plastics?

Under WCO Harmonized System 2022 and Vietnam (Tổng cục Hải quan), Sacks and bags (including cones), Of other plastics is classified under HS 3923.29 (Heading 3923, Chapter 39). The representative VN MFN general duty rate is 13.5%.

How is HS 3923.29 distinguished within Heading 3923 (Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics)?

Heading 3923 covers Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. Subheading 3923.29 specifically isolates Sacks and bags (including cones), Of other plastics. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3923.

What are the primary candidate subheadings related to HS 3923.29?

Related subheadings under Heading 3923 include 3923.10, 3923.21, 3923.30, 3923.40, 3923.50, 3923.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Sacks and bags (including cones), 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 3923.29 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 Sacks and bags (including cones), Of other plastics?

Commercial shipments of Sacks and bags (including cones), 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 3923.29?

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 is the import VAT rate for HS 3923.29 in Vietnam?

Vietnam assesses an import Value-Added Tax (VAT / Thuế GTGT) of 8% to 10% depending on commodity category, calculated on CIF value + statutory import duty.

What is Vietnam's de minimis duty-free threshold?

Vietnam's de minimis threshold for express parcel imports is VND 1,000,000 (~USD $40). Consignments below this value enter duty and tax free.

Which agency regulates customs entry and advance determinations in Vietnam?

Customs declarations and binding advance classification determinations are administered by Vietnam Customs (Tổng cục Hải quan).

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