3923.40.00
Spools, cops, bobbins and similar supports
Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 2026.
Duty rates
Column 1 (General / MFN)
5.3%
Column 2 (Non-NTR)
80%
Column 1 (Special / FTA)
Free
Eligible
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
No active Chapter 99 measures are linked to this code.
Rate-change history
What the rate was before, and when it changed. The government schedule replaces each revision in place; we keep the timeline.
-
NEW_PROGRAM Executive Order Feb 1, 2026 — Reciprocal Tariff (FR 2026-03824)
Section 122 reciprocal surcharge in effect — additional 10% on most imports through July 24, 2026
See the change → -
Base rate HTS 2023
Column 1 general rate set to 5.3%.
Related CBP rulings
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The products under consideration are described as stone paper corrugated boxes.
Instruments of International Traffic; 19 U.S.C. § 1332(a); 19 C.F.R. § 10.41a(a)(1), Nippon Express USA Inc.; Collapsible and Non-collapsible Boxes and Caps.
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The tariff classification of a lipstick container from South Korea
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Country of Origin of a “Code in Box” Video Game
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Other codes in heading 3923
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 3923.40.00 from each major US trading partner.
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