Product classification
HS code for Plastic cups: 3924.10
Plastics, tableware and kitchenware.
Classification of plastic cups under HS 3924.10
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.
- Covers
- Disposable plastic drinking cups
- Reusable plastic tumblers
- Plastic wine and champagne flutes
- Polypropylene stadium cups
- Plastic measuring cups for kitchen use
- Also under 3924.10
- Tupperware containers
- Rubbermaid food savers
- IKEA plastic plates
- Solo cups
- OXO Good Grips kitchen tools
Codes often confused with 3924.10
Common mistake. 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.
Top exporters and importers of HS 392410 (the code used for plastic cups), 2025
In 2025, the largest exporter of HS 392410 (the code used for plastic cups) in UN Comtrade data was China, with 60% of world exports; the largest importer in UN Comtrade data was the United States, with 32% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 392410, not only plastic cups.
Top exporters 2025 · share of world exports
- 1 China $8.9B 60% of world exports
- 2 Germany $455M 3.1% of world exports
- 3 Netherlands $421M 2.9% of world exports
World total: $14.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $4.1B 32% of world imports
- 2 Germany $685M 5.4% of world imports
- 3 France $479M 3.8% of world imports
World total: $12.8B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for plastic cups
Brazil classifies plastic cups under NCM 3924.10.00: HS 3924.10 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic cups
What is the HS code for Plastic cups?
The HS code for Plastic cups is 392410 (Plastics; tableware and kitchenware). The standard HS code for plastic cups, whether disposable or reusable, is 3924.10.
How do I classify Plastic cups for customs?
Plastic cups is classified under HS code 392410 — Plastics; tableware and kitchenware. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of plastic cups (HS 392410)?
In 2025, the top exporters of HS 392410 (the code used for plastic cups) in UN Comtrade data were China ($8.9B, 60% of world exports), Germany ($455M) and the Netherlands ($421M). World exports came to about $14.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of plastic cups (HS 392410)?
In 2025, the top importers of HS 392410 (the code used for plastic cups) in UN Comtrade data were the United States ($4.1B, 32% of world imports), Germany ($685M) and France ($479M). World imports came to about $12.8B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Plastic cups the same in all countries?
The base HS code 392410 for Plastic cups is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for plastic cups in Brazil?
In Brazil, plastic cups (HS 392410) is classified under NCM 3924.10.00.