Plastic Napkin from China
Disposable or reusable plastic napkins for dining, often laminated for durability and printability. HTS 3924.90.10 covers napkins as listed household plastic furnishings. They function like fabric napkins but are fully plastic for easy cleaning.
Duty Rate — China → United States
15.8%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include fiber/polymer content declaration per subheading notes; batch testing for food contact safety (FDA compliance)
• Pitfall: classifying reusable ones as 3923 if flexible sheeting