Children's Apron Set 3 Pieces + 3 Chef Hats M Size Suitable for 3 6 Year Old Children Blue
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926209010 | 40.0% | CN | US | Official Doc |
| 3926903300 | 16.5% | CN | US | Official Doc |
Product Images
AI Analysis
π³ Children's Apron & Chef Hat Set (3-Piece Apron + 3 Hats, Size M, Blue, for 3-6 Years)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
π I. Product Definition & Classification: Do You Know What You Are Shipping?
This product is a children's play/costume set consisting of: 1. 3 Plastic Aprons: Decorative or protective aprons made of plastic (typically PVC or PE). 2. 3 Plastic Chef Hats: Decorative hats made of plastic or plastic-coated materials.
β οΈ Key Classification Point:
- The aprons and hats are made of plastics (Headings 3901-3914).
- They are articles of apparel and clothing accessories.
- They are not made of textile fabrics (which would fall under Chapter 61/62).
- Therefore, they must be classified under Chapter 39: Plastics and articles thereof.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
| 3926.20.90.10 | Aprons (Other articles of plastics/apparel) | Plastic aprons for children (playwear) | β Plastic (PVC/PE) |
| 3926.90.33.00 | Chef Hats (Beads, bugles, spangles, etc.) | Plastic chef hats, not strung/set | β Plastic/Plastic-based |
π Critical Distinction:
- Aprons are classified under 3926.20.90.10 because they are "Articles of apparel and clothing accessories" made of plastic.
- Chef Hats are classified under 3926.90.33.00 because they fall under "Other articles of plastics... not elsewhere specified or included."
- Do NOT classify these as textile garments (e.g., 6101/6104) even if they are for children. The material is plastic, not fabric.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharge)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3926.20.90.10 ββ Plastic Aprons (Children's Wear)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.0% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (from USITC Footnote 9903.88.01) |
| Total Tariff Rate | 30.0% |
| Tax Calculation | CIF Value Γ 30.0% |
| De Minimis Exemption? | β No (deny_de_minimis for Section 301 goods) |
| Legal Basis Path | USITC:3926.20.90.10 β FOOTNOTE:9903.88.01 (Section 301) |
π Explanation:
- The 5% is the standard Most Favored Nation (MFN) tariff for plastic apparel.
- The 25% is the Section 301 surcharge for goods from China.
- Total: 30%. This is a high tariff category. Do not assume it's cheap because it's children's plastic wear.
π― 2. 3926.90.33.00 ββ Plastic Chef Hats (Other Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff Rate | 6.5% (ad valorem) |
| Section 301 Additional Tariff | +0.0% (No additional tariff under current Section 301 List 4B/4C) |
| Total Tariff Rate | 6.5% |
| Tax Calculation | CIF Value Γ 6.5% |
| De Minimis Exemption? | β No (Generally, Section 301 items are excluded from de minimis, but check specific HTSUS notes) |
| Legal Basis Path | USITC:3926.90.33.00 |
π Note:
- The base tariff for "other plastic articles" is 6.5%.
- Currently, these items do not have the 25% Section 301 surcharge (depending on the specific list version, but based on the provided data, it is 0%).
- Total: 6.5%. This is a moderate tariff category.
π οΈ IV. Customs Clearance Practical Advice (Combat Pitfalls)
β 1. Document Checklist (No Exceptions)
| Document | Must Provide | Description |
|---|---|---|
| β Product Photos | βοΈ | Clear images showing the plastic material, blue color, and size M labels. |
| β Product Specifications | βοΈ | Material composition (e.g., 100% PVC/PE), dimensions, and age range (3-6 years). |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Apron Set" and "Plastic Chef Hat" separately if possible. |
| β Packing List | βοΈ | Show the 3 aprons and 3 hats per set. Avoid vague terms like "Party Supplies." |
| β Material Test Report | βοΈ | Proof of plastic composition (not textile). |
| β CPSC Compliance (US) | βοΈ | Crucial: Children's products require CPSIA compliance. Provide test reports for phthalates, lead, etc. |
β 2. Declaration Strategy (Key Mantra)
π₯ "Plastic is not Textile, Material Defines Code, Separate Aprons and Hats, Avoid Misclassification!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Apron | 3926.20.90.10 |
Misclassified as Textile Apron (6209) β Seizure/Fine |
| Plastic Hat | 3926.90.33.00 |
Misclassified as Textile Hat (6505) β Delay |
| Set Packaging | Declare each item separately if possible | Declare as one "Set" β Risk of incorrect classification |
| Origin | China (CN) | Hide origin β Fraud Penalties |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Textile-Faced Plastic Apron | If the apron is plastic-coated fabric, it may be classified as textile. Ensure it's 100% plastic for 3926.20.90.10. |
| Children's Safety | CPSC is mandatory. Without CPSIA test reports, goods will be detained at US border. |
| Gift Sets | If sold as a gift set, declare the primary component. However, for customs, itemizing by HS code is safer. |
| Size M for 3-6 Years | Ensure the size is appropriate for children to avoid "Adult Product" classification issues. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 3926.20.90.10 / 3926.90.33.00 |
30.0% / 6.5% | CPSC (CPSIA) | High tariff on aprons. |
| π¨π³ China | 3926.20.90.10 / 3926.90.33.00 |
5.0% / 6.5% | CCC (if applicable) | No additional tariffs. |
| πͺπΊ EU | 3926.20.90 / 3926.90.97 |
6.5% / 4.5% | CE + REACH | Plastic toys may need EN71. |
| π¬π§ UK | 3926.20.90 / 3926.90.97 |
6.5% / 4.5% | UKCA + REACH | Post-Brexit rules apply. |
π Conclusion:
- USA is the most costly market due to the 25% Section 301 tariff on plastic aprons.
- EU/UK have lower tariffs but stricter plastic chemical regulations (REACH/EN71).
- China offers the lowest duty burden.
π VI. Common Mistakes & Pitfalls (Blood & Tears)
β Mistake 1: Classifying plastic aprons as textile aprons (6209)
π Consequence: Misdeclaration β Fine + Back Taxes. Plastic is NOT textile.
β Mistake 2: Ignoring CPSC/CPSIA requirements for children's products
π Consequence: Detention at US Border. No CPSC test report = No entry.
β Mistake 3: Declaring the entire set as one item with an incorrect HS code
π Consequence: Incorrect duty calculation β Audit risk. Declare items separately.
β Mistake 4: Not specifying Material Composition
π Consequence: Customs may downgrade classification or demand additional testing.
β Correct Action:
"Children's Plastic Apron Set (3pcs), Material: 100% PVC, Blue, Size M, CPSIA Compliant"
"Children's Plastic Chef Hat (3pcs), Material: 100% Plastic, Blue, Size M"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Plastic Apron β 3926.20.90.10 β 30% Tariff (US)"
πΉ "Plastic Hat β 3926.90.33.00 β 6.5% Tariff (US)"
πΉ "Children's Product β CPSC is MUST, No CPSC = No Entry!"
π Tips:
- If your supplier claims "textile apron" but it's plastic, insist on plastic classification to avoid future disputes.
- For USA imports, ensure CPSIA compliance is documented before shipping.
- Consider bundling hats and aprons in separate shipments if duty optimization is critical, but declare accurately.
π£ Immediate Action:
π Contact a Customs Broker + Provide CPSC Test Reports + Declare HS Codes Separately
π Ensure Smooth Clearance, Avoid Delays, Protect Your Profit Margins!
β¨ Professional Customs Clearance, Starting with Accurate Classification!
πΌ Every Dollar of Cost is Worth Precision Calculation!
Customer Reviews
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) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β 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 β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β 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.