Duty layers
Estimated CBP entry fees and effective landed rate
As of Jul 2, 2026, importing 3924.90.56 from China carries an estimated 10.9% ad valorem duty plus about $236 in CBP entry fees on a $50,000 entered value ($173 merchandise processing fee + $63 ocean harbor maintenance fee) — an effective landed duty-and-fee rate near 11.4% before broker, bond, and other charges.
MPF and HMF are assessed on entered value separately from duty (0.3464% and 0.125%, the latter on vessel cargo only, plus $4.03 on a manually filed entry), so a preference claim that lowers 3924.90.56’s 3.4% base duty does not waive them. The $34 MPF minimum binds below about $9,694 entered value and the $652 maximum caps it above about $188,077. $236 of fees is 4.1% of the $5,723 duty on this entry, and 6.0% of the $3,938 origin overlay alone — the overlay, not the fee schedule, is what moves this landed cost.
Caveats
- Material composition and intended use are critical for classification.
- Section 301 and product-specific exclusions can change the result. Verify Chapter 99 and entry-date treatment.
- AD/CVD is not resolved by HTS alone and should be reviewed separately when risk exists.
Which Chapter 99 line this China entry reports under
A China-origin entry of 3924.90.56 reports its Section 301 overlay on heading 9903.88.15 (China Section 301 List 4A — plus 7.5 percent). In 2026 HTS Revision 18, read Sep 5, 2026, that heading carries the Column 1 General text “The duty provided in the applicable subheading + 7.5%” — the 7.5% stacked on 3924.90.56's 3.4% base rate to reach the 10.9% above, which is 220.6% of the base duty on this line. Its scope is set by U.S. note 20(r) and 20(s) — the verbatim article description and the full exception list are on the heading page rather than repeated here, because coverage of 3924.90.56 is decided by whether that note enumerates the subheading, not by the article text.
The line 3924.90.56 is most often confused with is 9903.88.03, the other Section 301 list heading reaching consumer goods. On 3924.90.56 the two produce 10.9% and 28.4% all-in against the same 3.4% base rate — $9,188 of duty on this $52,500 entry. Which one applies is settled by which U.S. note enumerates the 8-digit subheading, not by what other household plastic articles such as selected silicone kitchen or pet items is, so U.S. note 20(r) and 20(s) is the thing to read.
The 10-digit break you actually file for 3924.90.56
The duty above is set at the 8-digit level, but an entry summary reports 10 digits, and 3924.90.56 splits into 2 statistical breaks. They do not change the 3.4% rate or the 9903.88.15 overlay — they change what the line says you imported, which is what a later scope review, exclusion request, or China origin question is read against.
3924.90.5610— Gates for confining children or pets.3924.90.5650— Other household articles of plastics — the residual break covering most storage bins, organizers, and similar items.
What 3924.90.56 costs if China loses normal trade relations treatment
The 10.9% estimate assumes Column 1 eligibility. 3924.90.56 carries a Column 2 rate of 80% for origins that do not get normal trade relations treatment — on this $52,500 base that is $42,000 instead of $5,723, about 7.3× the duty this scenario estimates. Column 2 status moves by statute, not by anything on an entry summary. In the other direction 3924.90.56 shows “Free for eligible preference programs” in the Special subcolumn — a claim the filer substantiates for other household plastic articles such as selected silicone kitchen or pet items with rules-of-origin support.
Frequently asked questions
What is the estimated import duty for 3924.90.56 from China?
For China-origin goods, 3924.90.56 carries an estimated total duty of about 10.9% — the 3.4% Column 1 General base rate plus the 7.5% Section 301 overlay 3924.90.56 reports under Chapter 99 heading 9903.88.15 (China Section 301 List 4A — plus 7.5 percent). On a $52,500 customs-plus-freight base that is roughly $5,723 in duty. This is a review estimate, not a filing instruction: preference-program eligibility, product scope, AD/CVD review, and the entry date can change the final landed cost.
Which Chapter 99 heading does 3924.90.56 from China report under?
9903.88.15 — China Section 301 List 4A — plus 7.5 percent. Its Column 1 General rate reads “The duty provided in the applicable subheading + 7.5%”, which is where the 7.5% in the estimate above comes from, taking 3924.90.56 from 3.4% to 10.9%. Scope is set by U.S. note 20(r) and 20(s), and coverage is decided by whether that note enumerates the 8-digit subheading — not by whether other household plastic articles such as selected silicone kitchen or pet items matches the heading's article text. Read U.S. note 20(r) and 20(s) against 3924.90.56 for your own entry date; the exclusion headings named in the article description can remove a subheading from the overlay entirely.
How much does China origin change the duty on 3924.90.56?
Across the origins tracked here, 3924.90.56 runs from 3.4% (Mexico) to 10.9% (China) — a 7.5% spread on one tariff line, with China at 10.9%. The 3.4% Column 1 General rate in 3924.90.56 does not move with origin — what moves is the Chapter 99 layer stacked on top of it. For China, that layer is heading 9903.88.15, adding 7.5%; an origin outside the Section 301 action reports no 9903.88 line at all.
Does the 3924.90.56 duty from China include the merchandise processing fee?
No — CBP entry fees are charged separately from duty and on top of it. On this $50,000 entered-value example the MPF is $173 and the ocean HMF $63. $236 of fees is 4.1% of the $5,723 duty on this entry, and 6.0% of the $3,938 origin overlay alone — the overlay, not the fee schedule, is what moves this landed cost.
What is still unresolved in this 3924.90.56 from China estimate?
Three things, specific to this scenario. Material composition and intended use are critical for classification. Coverage under 9903.88.15 is set by U.S. note 20(r) and 20(s), which enumerates the subheadings the overlay reaches — an 8-digit match on 3924.90.56 is a reason to read the note, not proof of coverage. And one tracked change touch this code and origin — USTR opens second four-year review process for China Section 301 actions — each of which can move the answer before your entry date.
Official sources for this scenario
- USITC Harmonized Tariff Schedule — Chapter 39, subheading 3924.90.56 (retrieved Jul 19, 2026)
- USITC Harmonized Tariff Schedule — Chapter 99 heading 9903.88.15 (Section 301 List 4A) (retrieved Jul 19, 2026)
- U.S. Customs CROSS ruling N335315 — China-origin plastic storage bin in 3924.90.5650 reporting 9903.88.15 (retrieved Jun 11, 2026)
- U.S. Customs CROSS rulings — classification examples for 3924.90 plastic household articles (retrieved Jun 11, 2026)
- CBP customs user fees adjusted for inflation, FY2026 (Federal Register, CBP Dec. 25-10) — MPF minimum $33.58, maximum $651.50 (retrieved Jul 2, 2026)
- eCFR — 19 CFR § 24.23 (merchandise processing fee, 0.3464%) and § 24.24 (harbor maintenance fee, 0.125%) (retrieved Jul 2, 2026)
Entry-fee rates reviewed: Jul 2, 2026. The MPF and HMF rates and the FY2026 minimum/maximum above were checked against the official CBP and eCFR sources on that date.
Last verified: Jul 29, 2026. The 3.4% / Free / 80% duty columns for 3924.90.56 were read against the official USITC HTS on that date, and heading 9903.88.15 against 2026 HTS Revision 18. What can move before your entry date is not the same on every line: for other household plastic articles such as selected silicone kitchen or pet items it is material composition and intended use are critical for classification, and whether U.S. note 20(r) and 20(s) still enumerates 3924.90.56. Confirm both in the official source before filing.