Black Coffee Cup and Saucer

☕ Black Coffee Cup and Saucer (Porcelain Tableware)

🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Know "Black Coffee Cup and Saucer"?

Black Coffee Cups and Saucers, typically made of porcelain or china, are household articles used for serving beverages. In international trade, they fall under Heading 6911. The classification depends heavily on value per set and whether the items are sold in specified sets.

⚠️ Key Distinction Points:
- By Value: The HS code differs based on whether the aggregate value of articles in the set exceeds or does not exceed specific thresholds ($56 and $200).
- By Material: Must be porcelain or china (Heading 6911). If it is ceramic, stoneware, or earthenware not classified as porcelain/china, it may fall elsewhere (but this guide strictly follows the provided DATA for porcelain/china).
- By Configuration: The description specifies "Plates not over 27.9 cm... teacups and saucers... mugs...". A standard black coffee cup and saucer fits the "teacups and saucers" or general tableware description.

📦 II. HS Code Classification Details (Based on Provided DATA)

🔍 Note on Provided DATA:
- The data provided only lists HS codes 6911.10.35.10 and 6911.10.37.10 for porcelain tableware.
- Codes like 7323.99.90.30, 7323.99.90.80 (Steel/Iron), 7013.49.20.90, 7013.49.50.90 (Glass) are NOT applicable to porcelain coffee cups.
- Important: If the aggregate value exceeds $200, the provided data does not include the corresponding HS code (likely 6911.10.39 or similar). The analysis below is strictly limited to the two codes provided.

💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)

✅ Applicable Country: USA (US)
✅ Origin: China (CN) (Note: Tax details in DATA suggest additional tariffs applicable to Chinese origin)
✅ Effective Date: As per current trade regulations (referenced in DATA as including "Additional Tariffs")

🎯 1. HS Code 6911.10.35.10 — Porcelain Tableware (Set Value ≤ $56)

📌 Explanation:
- The 26.0% is the standard Most Favored Nation (MFN) or basic tariff rate for this subheading.
- The 7.5% is an additional tariff imposed under specific trade provisions (as listed in the DATA).
- Total Effective Rate: 33.5%.

🎯 2. HS Code 6911.10.37.10 — Porcelain Tableware (Set Value $56 – $200)

📌 Explanation:
- The 8.0% is the reduced basic tariff rate for this higher-value tier.
- The 7.5% additional tariff remains the same.
- Total Effective Rate: 15.5%.
- Strategic Insight: If your set value can be priced just below $56, you might face a higher percentage rate (33.5%), but if it exceeds $56, the base rate drops significantly to 8.0%, resulting in a much lower total tax (15.5%). Optimize pricing strategy accordingly.

🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

✅ 1. Documentation Checklist

✅ 2. Classification Strategy & Tips

🔥 "Value Threshold is Key: Under $56, Tax is High; Over $56, Tax Drops!"

✅ 3. Common Mistakes & Pitfalls

❌ Mistake 1: Misidentifying Material
👉 If the cup is glass, do not use 6911.10.35.10. Use 7013.49.20.90 (if ≤ $3) or 7013.49.50.90 (if > $3).
👉 If the cup is steel, do not use 6911.10.35.10. Use 7323.99.90.30 or 7323.99.90.80 (Tax: 78.4%!).

❌ Mistake 2: Incorrect Value Declaration
👉 Declaring a set value incorrectly can lead to misclassification.
- Example: A set valued at $58 declared as ≤$56 → Risk of penalty + back taxes.
- Example: A set valued at $45 declared as >$56 → Incorrect lower tax rate (15.5% instead of 33.5%) → Severe penalty for underpayment.

❌ Mistake 3: Ignoring "Specified Sets" Requirement
👉 The HS codes 6911.10.35.10 and 6911.10.37.10 specify "Available in specified sets".
- If items are sold loosely (not in a defined set with fixed pattern), they may fall under different subheadings (e.g., "Other").
- Action: Clearly label as "Set of Porcelain Coffee Cups and Saucers" on invoice and packing list.

🌍 V. Global Market Comparison (Contextual)

📌 VI. Conclusion & Actionable Advice

🎯 Key Takeaway:
- Porcelain Coffee Cups & Saucers are classified under 6911.10.
- Value is Critical: The tax rate drops from 33.5% to 15.5% if the set value exceeds $56.
- Material Matters: Ensure the product is porcelain/china. If it’s glass or steel, the HS codes and tax rates are completely different (and potentially much higher for steel).

✅ Pro Tips for Clearing Customs:
1. Label Clearly: "Porcelain Tableware, Set of Coffee Cups and Saucers".
2. Declare Value Accurately: State the aggregate value per set.
3. Check Material: Confirm it is porcelain, not glass or metal.
4. Optimize Pricing: Consider adjusting set pricing to land in the $56–$200 bracket for lower tax rates (15.5%).

✨ Professional Clearance, Precise Classification!
💼 Your Cost Efficiency Starts with the Right HS Code!