## Common ground
All options refer to single-use, non-reusable tableware like cups and plates.
## Options at a glance
**3923.90 – Made of plastic material**
- **Defining trait:** Manufactured from synthetic polymers (e.g., polypropylene, polystyrene), often with water-resistant coatings.
- **Typical examples:** Foam cups, plastic takeaway containers, molded plastic plates.
- **Best fit when:** The item is durable, waterproof, and designed for hot or liquid contents.
**4823.6X – Made of paper or paperboard**
- **Defining trait:** Derived from wood pulp or recycled fibers; often coated with wax or plastic for moisture resistance.
- **Typical examples:** Paper coffee cups, cardboard plates, wax-coated food trays.
- **Best fit when:** The item is biodegradable, recyclable, or intended for short-term use with dry or cold food.
## Key differences
| Feature | 3923.90 (Plastic) | 4823.6X (Paper/Paperboard) |
|---------------------|--------------------------|----------------------------|
| Material base | Synthetic plastic | Wood pulp / recycled paper |
| Water resistance | High (inherent) | Low (requires coating) |
| Environmental impact| Lower recyclability | Higher biodegradability |
| Typical use | Hot liquids, greasy food | Dry or cold food |
## How to choose
- Is the item made from plastic or a synthetic polymer? → 3923.90
- Is it primarily paper or cardboard, even if coated? → 4823.6X
## Overlaps & pitfalls
Some items (e.g., wax-coated paper cups) may seem to fit both—paper-based but with plastic coating. In such cases, prioritize the **main structural material**: if the bulk is plastic, use 3923.90; if it’s paperboard or paper, use 4823.6X. The coating type does not override the base material