Blue Coaster
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | Official Doc |
| 3924901050 | 13.3% | CN | US | Official Doc |
| 6912004810 | 19.8% | CN | US | Official Doc |
| 4420110010 | 13.2% | CN | US | Official Doc |
| 4420110090 | 13.2% | CN | US | Official Doc |
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AI Analysis
๐ท Blue Coaster (ๅฎถๅ ทๆฏๅซ / Table Mats)
๐ HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
๐ Part I: Product Definition & Classification: Do You Really Understand a "Coaster"?
A coaster is a small plate or pad placed under a drinking vessel to protect the surface of a table from condensation, heat, or scratches. In international trade, the classification depends strictly on the material and intended use. It is not just a "household item"; it is categorized by its physical composition (Plastic, Wood, Ceramic, etc.).
โ ๏ธ Key Distinction Point:
- If made of Plastic โ Look at Chapter 39 (Articles of Plastic).
- If made of Wood/Bamboo โ Look at Chapter 44 (Wood and Articles of Wood).
- If made of Ceramic/Resin โ Look at Chapter 69 (Ceramic Products).
- Do not assume they all fall under one category; material dictates the HS Code!
๐ฆ Part II: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the specific HS Codes for "Blue Coasters" depending on material:
| HS Code | Product Description | Material / Use Case |
|---|---|---|
3924.10.40.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles of plastic; Coasters | Plastic material; Use: Tableware / Household items |
3924.90.10.50 |
Other tableware, kitchenware, etc., of plastic; Table mats/mats category | Plastic material; Use: Specifically classified as "Table Mats" |
4420.11.00.10 |
Turned wood, simple woodware, wood veneer articles; Tableware | Wood/Bamboo material; Use: Tableware / Kitchen items |
4420.11.00.90 |
Turned wood, simple woodware, wood veneer articles; Tableware | Wood/Bamboo material; Use: Tableware / Kitchen utensils category |
6912.00.48.10 |
Tableware, kitchenware, other household articles of ceramic; Coasters | Ceramic, Wood, or Resin material; Use: Supporting cups |
๐ Focus Reminder:
- Plastic Coasters are split between3924.10.40.00(General plastic tableware) and3924.90.10.50(Specific "Table Mats"). Ensure your invoice description matches! - Wood/Bamboo Coasters fall under4420.11. Note that both sub-codes (...01and...90) have identical tax rates in this dataset. - Ceramic/Resin Coasters are grouped under6912.00.48.10. Despite the name, it covers ceramic, wood, or resin.
๐ฐ Part III: 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
โ Applicable Country: United States (US)
โ Origin: China (CN)
โ Effective Time: Current tariff regime (Including Section 301 & Section 122 implications)
๐ฏ 1. 3924.10.40.00 & 3924.90.10.50 โ Plastic Coasters/Table Mats
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (for ...40.00) / 3.3% (for ...10.50) |
| Section 301 Surcharge | 0.0% (Base rate only, no additional 25% listed in this specific dataset context for these specific lines, Note: Verify current USITC status as this is data-dependent) |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 13.4% (...40.00) / 13.3% (...10.50) |
| Tax Calculation | CIF Value ร 13.4% (or 13.3%) |
| De Minimis Exemption | โ Not Applicable (Section 321 exemption often restricted for China-origin goods under Section 122/301) |
| Legal Basis Path | Section 122: 10% โ Base Tariff: 3.4%/3.3% |
๐ Explanation:
- Plastic coasters are subject to a low base duty but carry a 10% Section 122 surcharge.
- The total landed duty cost is approx 13.3%-13.4%.
- Crucial: Section 122 duties are specific to certain categories of consumer goods; ensure your classification matches the "Plastic" definition strictly.
๐ฏ 2. 6912.00.48.10 โ Ceramic/Resin/Wood Coasters
| Item | Content |
|---|---|
| Base Duty Rate | 9.8% |
| Section 301 Surcharge | 0.0% (Per provided data) |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 19.8% |
| Tax Calculation | CIF Value ร 19.8% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis Path | Section 122: 10% โ Base Tariff: 9.8% |
๐ Explanation:
- Ceramic and resin items have a significantly higher base duty (9.8%) compared to plastics.
- Adding the 10% Section 122 duty brings the total to 19.8%.
- This is nearly 60% higher than the plastic coaster duty rate!
๐ฏ 3. 4420.11.00.10 & 4420.11.00.90 โ Wood/Bamboo Coasters
| Item | Content |
|---|---|
| Base Duty Rate | 3.2% |
| Section 301 Surcharge | 0.0% (Per provided data) |
| Section 122 Duty | +10.0% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value ร 13.2% |
| De Minimis Exemption | โ Not Applicable |
| Legal Basis Path | Section 122: 10% โ Base Tariff: 3.2% |
๐ Explanation:
- Wood and bamboo coasters benefit from the lowest base duty (3.2%).
- With the 10% Section 122 surcharge, the total is 13.2%.
- This is the most cost-effective classification if the product is genuinely wood/bamboo.
๐ ๏ธ Part IV: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
โ 1. Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Details |
|---|---|---|
| โ Product Specs | โ๏ธ | Must specify Material (Plastic, Wood, Ceramic, Resin). Vague terms like "Composite" may trigger reclassification. |
| โ Commercial Invoice | โ๏ธ | Clearly state "Blue Coaster" and specify "Made of [Material]". |
| โ Photos | โ๏ธ | High-res photos showing texture, weight, and any branding. Crucial for proving it's not a "Kitchen Utensil" or "Decorative Item" misclassification. |
| โ Packing List | โ๏ธ | Net weight and gross weight. |
| โ Certificate of Origin | โ๏ธ | Essential for verifying China origin (triggering Section 122/301 if applicable). |
โ 2. Declaration Tips (The Golden Rules)
๐ฅ โMaterial is King, Description is Queen! Donโt Guess, Specify!โ
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Plastic Coaster | 3924.10.40.00 or 3924.90.10.50 + "Plastic Table Coaster" |
Describing as "Kitchen Tool" โ Risk of higher duty |
| Wood Coaster | 4420.11.00.10 + "Wooden Table Coaster" |
Describing as "Furniture" โ Wrong Chapter (94) |
| Ceramic Coaster | 6912.00.48.10 + "Ceramic Coaster" |
Describing as "Plastic" โ Fraud Risk + Audit |
| Mixed Material | Break down by primary material or use most specific | "Assorted Coasters" โ Customs may use "Highest Duty" or reject |
โ 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| "Resin" Coasters | Resin is often grouped with ceramics/plastics depending on binding. If it's hard, brittle, and fired, it might be ceramic (6912). If it's molded polymer, it's plastic (3924). Be precise! |
| Wood with Coating | If the wood is heavily lacqued or painted, it may still be 4420, but ensure the base material is wood. |
| Section 122 Eligibility | Verify if "Coasters" are explicitly excluded from Section 122 in the latest USITC notes. In this data, they are included (+10%). |
๐ Part V: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| ๐บ๐ธ USA | 3924.10.40.00 (Plastic) |
13.4% (Includes 10% Sec 122) | FDA (if food contact), Prop 65 | High scrutiny on material truthfulness |
| ๐บ๐ธ USA | 4420.11.00.10 (Wood) |
13.2% (Includes 10% Sec 122) | FSC (optional but recommended) | Lowest duty among options |
| ๐จ๐ณ China | 3924.10.40.00 |
~9-10% (Import Duty) | CCC (if applicable) | No Section 122 |
| ๐ช๐บ EU | 3924.10.90 |
4.5% | REACH, LFGB (Food Contact) | No Section 122 equivalent |
| ๐ฌ๐ง UK | 3924.10.90 |
4.5% | UKCA | Post-Brexit rules apply |
๐ Conclusion:
- The US market is the most expensive due to the 10% Section 122 surcharge added to the base duty.
- Wood/Bamboo (4420) offers the lowest total duty (13.2%) among the options provided.
- Plastic (3924) is mid-range (13.3%-13.4%).
- Ceramic (6912) is the most expensive (19.8%) due to the higher base duty of 9.8%.
๐ Part VI: Common Mistakes & Pitfall Guide (Lessons Learned)
โ Mistake 1: Labeling Ceramic Coasters as "Plastic" to save tax
๐ Consequence: Customs audit, seizure, and potential fraud penalties. The base duty difference is huge (9.8% vs 3.4%).
โ Mistake 2: Ignoring Section 122
๐ Consequence: Under-declaration by 10%. You will owe the difference + interest + penalties at customs.
โ Mistake 3: Vague Description "Table Accessories"
๐ Consequence: Customs may assign the highest possible duty rate for "Miscellaneous" items or delay clearance for inspection.
โ Mistake 4: Mixing Materials in One SKU
๐ Consequence: If a coaster has a wood base and plastic top, it must be classified by its essential character (usually wood). Splitting them artificially is risky.
โ Correct Approach:
"Blue Coaster, Made of ABS Plastic, Heat Resistant, for Table Use, Model BC-123"
"Blue Coaster, Natural Bamboo, Latex-Free Base, For Beverage Service"
๐ฏ Part VII: Conclusion: Professional Declaration, Save Cost, Clear Fast!
๐ฏ Remember the Mantra:
๐น "Material Defines Code, Section 122 Adds 10%, Wood is Cheapest, Ceramic is Pricy!"
๐น "HS Code Determines Duty, Accuracy Saves Thousands!"
๐ Pro Tip:
If your blue coasters are not made in China (e.g., Vietnam, India), the Section 122 and potential Section 301 duties may be avoided.
Always get an Advance Ruling from CBP if the material composition is complex (e.g., coated wood, mixed resin).
๐ฃ Immediate Action:
๐ Contact a licensed customs broker + Provide Material MSDS + Verify Section 122 applicability for your specific SKU
๐ Let your Blue Coasters clear customs smoothly, maximize profit, and reach your customers fast!
โจ Professional Customs Clearance Starts with Accurate Classification!
๐ผ Every cent of your duty cost deserves precise calculation!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.