Import duty / Chapter 39 / Heading 3926
Heading 3926 covers 5 tariff lines in LoadLoom's table; 2 of them clear duty-free under USMCA for goods made in Canada, the US or Mexico. Published US and Canadian rates below, verified October 2026. Pick the line that matches your goods for the worked example and border steps.
| HS code | Goods | US duty | Canada duty | USMCA |
|---|---|---|---|---|
| 3926.10 | Plastics; office or school supplies | 5.3% | 6.5% | Free with certificate |
| 3926.20 | Plastics; articles of apparel and clothing accessories (including gloves, mittens and mitts) | Free | 6.5% | Not eligible |
| 3926.30 | Plastics; fittings for furniture, coachwork or the like | 6.5% | Free | Not eligible |
| 3926.40 | Plastics; statuettes and other ornamental articles | 5.3% | 6.5% | Free with certificate |
| 3926.90 | Plastics; other articles n.e.c. in chapter 39 | 3.4% | 6.5% | Not eligible |
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
