HS Code for Plastic cups

Plastic cups are classified under HS code 3924.10, which covers tableware and kitchenware of plastics. This classification is determined by Heading 3924, which encompasses household articles and hygienic or toilet articles of plastics. The selection of subheading 3924.10 is based on the item's function as an article for the service of food or drink. This includes both disposable cups used in catering and reusable plastic tumblers used in domestic settings. Under the General Rules of Interpretation (GRI), specifically Rule 1, classification is determined by the terms of the headings and any relative section or chapter notes. Since cups are primary examples of tableware, they are excluded from general plastic article headings (like 3926) and placed in the more specific 3924.10. The material composition must be predominantly plastic, and the item must be intended for contact with beverages. This code is essential for regulating food-safety standards and tariffs on consumer plastic goods.

Products Included

• Disposable plastic drinking cups
• Reusable plastic tumblers
• Plastic wine and champagne flutes
• Polypropylene stadium cups
• Plastic measuring cups for kitchen use

Common Misclassification

A frequent point of confusion is HS code 3923.50, which covers stoppers, lids, caps, and other closures. While lids for plastic cups fall under 3923.50, the cups themselves belong in 3924.10. Another misclassification occurs with HS code 3926.90, the general category for other plastic articles. This is often used incorrectly for promotional plastic items, but if the item is a cup, 3924.10 is the legally required specific code. Additionally, plastic cups that are part of a medical kit might be argued into Chapter 90, but standard drinking cups remain in 3924.10 regardless of the environment in which they are used.

FAQ

What is the HS code for plastic cups?

The standard HS code for plastic cups, whether disposable or reusable, is 3924.10.

Are plastic lids for cups classified under the same code?

No, plastic lids sold separately or as distinct components are typically classified under HS code 3923.50, which covers closures and lids.