3926 - Other articles of plastics and articles of other materials of headings 3901 to 3914:
Sub-classifications
-
3926 1000 00
-
3926 4000
-
3926 90
Overview
Heading 3926 serves as a residual category within Chapter 39, encompassing all "other articles of plastics" and articles made from materials covered by headings 3901 through 3914 that do not fit into more specific plastic-related headings. This broad category is intended for plastic articles that are not explicitly classified elsewhere, provided they are manufactured from the polymers listed in the preceding headings of Chapter 39.
Unlike the more precisely defined sibling categories within Section VII, which often focus on specific product types (e.g., live animals, animal products, mineral products), heading 3926 is a catch-all for manufactured plastic goods. Its inclusion in Chapter 39 signifies that the primary material composition must be plastic as defined by the earlier headings. Therefore, items made from entirely different materials, such as textiles (Chapter 63) or metal (various chapters), would not fall under this heading, regardless of their function.
To manage the diversity of articles classified under 3926, several subcategories exist. These subdivisions provide more specific guidance for classifying plastic articles based on their intended use or form. For instance, 3926.10.00.00 is dedicated to office or school supplies, 3926.20 covers apparel and accessories, and 3926.30 pertains to fittings for furniture or coachwork. The broadest subdivision, 3926.90 ("Other"), further refines the classification for plastic articles not otherwise specified within the heading.