Key facts
- HS subheading
- 3926.90
- National lines
- 16
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 39: Plastics and articles thereof
Summary
The European Union tariff splits HS 3926.90 (other articles of plastics and articles of other materials of headings 3901 to 3914) into 16 national lines: 3926 90 50 00 (perforated buckets and similar articles used to filter water at the entrance to drains), 3926 90 60 00 (protective face shields/visors), 3926 90 97 05 (for technical uses, for use in civil aircraft), 3926 90 97 10 (microspheres of a polymer of divinylbenzene, of a diameter of 4,5 µm or more but not more than 80 µm) and 12 others.
European Union lines under 3926.90
The European Union tariff splits HS 3926.90 (other articles of plastics and articles of other materials of headings 3901 to 3914) into 16 national lines: 3926 90 50 00 (perforated buckets and similar articles used to filter water at the entrance to drains), 3926 90 60 00 (protective face shields/visors), 3926 90 97 05 (for technical uses, for use in civil aircraft), 3926 90 97 10 (microspheres of a polymer of divinylbenzene, of a diameter of 4,5 µm or more but not more than 80 µm) and 12 others.
- 3926 90 50 00Perforated buckets and similar articles used to filter water at the entrance to drainsDuty: 6.5%
- 3926 90 60 00Protective face shields/visorsDuty: 6.5%
- 3926 90 97 05For technical uses, for use in civil aircraft
- 3926 90 97 10Microspheres of a polymer of divinylbenzene, of a diameter of 4,5 µm or more but not more than 80 µmDuty: 6.5%
- 3926 90 97 22Gaskets for road vehicles mirrors and their components, made of polyethylene foam, produced by a thermoforming process and with: -a density of 20 kg/m³ or more, but not more than 40 kg/m³, -a tensile strength of not less than 170 kPa, -water absorption coefficient of not greater than 1 %, -a length of 5 mm or more but not more than 300 mm, -a height of 10 mm or more but not more than 400 mm, -a depth of 5 mm or more but not more than 250 mmDuty: 6.5%
- 3926 90 97 23Plastic cover with clips for the exterior rear-view mirror of motor vehiclesDuty: 6.5%
- 3926 90 97 27Gasket of polyethylene foam, intended to fill-up the space between the body of a motor vehicle and the base of a rear-view mirrorDuty: 6.5%
- 3926 90 97 30Parts of car radio and car air-conditioner front panels - of acrylonitrile-butadiene-styrene with or without polycarbonate, - coated with a copper, a nickel and a chrome layers, - with a total thickness of coating of 5,54 μm or more but not more than 49,6 μmDuty: 6.5%
- 3926 90 97 33Housings, housing parts, drums, setting wheels, frames, covers, upper part, design plate and other parts of acrylonitrile-butadiene-styrene, polycarbonate, polymethylmethacrylate or thermoplastic polyurethane, of a kind used for the manufacture of remote controlsDuty: 6.5%
- 3926 90 97 40Silicone shell for breast implantDuty: 6.5%
- 3926 90 97 43Mixture of water and by weight 19 % or more but not more than 35 % of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4,95 μmDuty: 6.5%
- 3926 90 97 48Coated interior or exterior decorative parts consisting of: -a copolymer of acrylonitrile-butadiene-styrene (ABS), whether or not mixed with polycarbonate, and -a PVC foil, -not containing layers of copper, nickel or chromium, for use in the manufacturing of parts for motor vehicles of heading 8701 to 8705Duty: 6.5%
- 3926 90 97 58Plastic ferrules and/or plugs: -supported with or without a stainless steel ring, -suitable for a maximum working pressure rate of 2,7 MPa or more but not more than 114 MPa, for tubings with: -outer diameter of 0,33 mm or more but not more than 3,3 mm, -suitable for a maximum working pressure rate of 2,7 MPa or more but not more than 114 MPa, -suitable for all solutions used in chromatography, for use in the production of chromatographic systemsDuty: 6.5%
- 3926 90 97 60Sheath contraceptives of polyurethaneDuty: 0%
- 3926 90 97 77Silicone decoupling ring with an inner diameter of 13,2 mm or more but no more than 17,2 mm, in immediate packings of 2 500 pieces or more, of a kind used in car parking aid sensor systemsDuty: 6.5%
- 3926 90 97 90OtherDuty: 6.5%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 3926.90 are live on border.bot for the United States (39 lines, also used by 1 other country).
- United States39 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3926.90?
The European Union tariff splits HS 3926.90 (other articles of plastics and articles of other materials of headings 3901 to 3914) into 16 national lines: 3926 90 50 00 (perforated buckets and similar articles used to filter water at the entrance to drains), 3926 90 60 00 (protective face shields/visors), 3926 90 97 05 (for technical uses, for use in civil aircraft), 3926 90 97 10 (microspheres of a polymer of divinylbenzene, of a diameter of 4,5 µm or more but not more than 80 µm) and 12 others.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.