Cocktail Making Kit
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | Official Doc |
| 8214906000 | 0.0% | CN | US | Official Doc |
| 3924102000 | 24.0% | CN | US | Official Doc |
AI Analysis
πΈ Cocktail Making Kit (Barware Sets / Mixology Tools)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π 1. Product Definition & Classification: Do You Really Understand "Cocktail Kits"?
A Cocktail Making Kit is a collection of tools designed for mixing and serving alcoholic beverages. In international trade, these kits are not unified under a single HS Code because they fall into different categories based on primary material, intended use, and structural composition.
There are two main pathways for classification: * Household Articles (Plastic/Melamine): Kits containing plastic shakers, jiggers, or stirrers are often classified under "Other plastic household articles." * Cutlery/Tools (Metal/Stainless Steel): Kits consisting of stainless steel shakers, strainers, muddlers, and tweezers are often classified under "Other articles of table/lunch/kitchenware or other parts of articles thereof, of base metal" or "Other cutlery."
β οΈ Critical Distinction Point:
- If the kit is primarily plastic or contains mixed materials where plastic is the dominant aesthetic/functional component β Look at Chapter 39 (Plastics).
- If the kit is primarily stainless steel/metal β Look at Chapter 82 (Cutlery) or Chapter 73/83 (Base Metal Tableware, though often 82 covers "cutlery-like" mixing tools).
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicability & Logic | Material Conflict? |
|---|---|---|---|
3924.10.40.00 |
Other tableware & kitchenware, of plastics | Use-based Match: Cocktail kits are kitchen/cookware accessories. Material Inference: Many kits contain plastic components (muddlers, jiggers). "Other" category acts as a catch-all if no specific plastic barware code exists. |
β No conflict. |
8214.90.60.00 |
Other cutlery, including slices for meat or fish, and parts thereof | Material Inference: Assumes base metal (stainless steel). Form Factor: Composite sets of tools (shakers, strainers) fit the "cutlery/tools" usage scope. No obvious material conflict with "base metal." |
β No conflict. |
3924.10.20.00 |
Tableware & kitchenware of plastic | Use & Form Match: Even if not explicitly named "plastic barware," common sense dictates inclusion of plastic vessels (jiggers, stirrers). Fits "household articles" usage scope. | β No conflict. |
π Key Reminder:
- Do not assume all cocktail kits are plastic. High-end kits are often stainless steel.
- If a kit contains both plastic and metal parts, customs may classify based on the essential character (GRI 3(b)). Often, the metal components (shaker body) define it as metal cutlery, while plastic-only sets go to Chapter 39.
- No Material Conflict: The summaries indicate that "plastic" kits do not conflict with "other plastic household articles," and "metal" kits do not conflict with "other cutlery."
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-November 2025 (Includes Section 122 & Section 301 implications)
π― 1. 3924.10.40.00 β Other Plastic Tableware/Kitchenware (Use-Based)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (Ad Valorem) |
| Surtax (Section 301) | 0.0% (Note: Some plastic items may be exempt or lower, but here listed as 0.0%) |
| Section 122 Duty | +10.0% (De Minimis threshold change impact) |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β οΈ Conditional: Under new Section 122 rules, small packages from China may be subject to this 10% surcharge if they exceed certain thresholds or if the carrier fails to provide timely data. Historically, these were exempt, but current guidance suggests strict enforcement for Chinese origin. |
| Legal Basis Path | USITC:3924.10.40.00 β Section 122: 10% |
π Explanation:
- Base 3.4%: Standard MFN rate for plastic household articles.
- Section 122 (10%): This is a critical new levy for small packages. If your cocktail kit is shipped as a small e-commerce parcel (under $800), it may still be subject to this 10% if it is of Chinese origin and the carrier declaration is not fully compliant.
- Total 13.4%: A moderate but significant cost for low-value items.
π― 2. 8214.90.60.00 β Other Cutlery/Tools (Metal/Stainless Steel)
| Item | Content |
|---|---|
| Base Duty Rate | 0.2Β’ each + 3.1% (Specific + Ad Valorem) |
| Surtax (Section 301) | 0.0% (Specific cutlery items may have different treatment, but here listed as 0.0% additional above base) |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 3.1% + 0.2Β’/unit + 10.0% |
| Tax Calculation | (CIF Γ 3.1%) + ($0.002 Γ Unit Count) + (CIF Γ 10.0%) |
| De Minimis Eligibility | β οΈ Subject to Section 122: Similar to plastic, small packages face the 10% surcharge. |
| Legal Basis Path | USITC:8214.90.60.00 β Section 122: 10% |
π Note:
- Specific Duty (0.2Β’/each): This applies per item. For a set of 5 tools, add $0.10 to the duty base.
- Ad Valorem (3.1%): Applied to the CIF value.
- Section 122 (10%): Adds a flat percentage surcharge.
- Total: Roughly 13.1% + minor specific fee. This is competitive for metal sets.
π― 3. 3924.10.20.00 β Other Plastic Tableware (Form-Based)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (Ad Valorem) |
| Surtax (Section 301) | +7.5% (This indicates this subheading may be subject to higher Section 301 tariffs compared to .40) |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Eligibility | β High Risk: Due to the 7.5% surtax + 10% Section 122, this category is heavily taxed. |
| Legal Basis Path | USITC:3924.10.20.00 β Section 301: 7.5% β Section 122: 10% |
π Critical Warning:
- Why is it 24%? This specific subheading (.20) attracts a 7.5% Section 301 surtax in addition to the base rate and Section 122.
- Comparison:.40has 0% surtax, while.20has 7.5%. This is a massive difference!
- Strategy: Ensure your product description and material composition are accurately reflected to potentially qualify for.40(3.4% base) if the "Other" logic applies, rather than.20(6.5% base + 7.5% surtax).
π οΈ 4. Customs Clearance Practical Advice (Combat-Tested Pitfall Guide)
β 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Detail materials: % Plastic vs. % Metal. List components (e.g., "1x Metal Shaker, 2x Plastic Jiggers"). |
| β Material Breakdown | βοΈ | Crucial for GRI 3(b) Essential Character determination. |
| β Product Photos (Labeled) | βοΈ | Show the kit as a set. Highlight any metal/plastic parts. |
| β Commercial Invoice | βοΈ | Clearly state "Cocktail Making Kit" and HS Code. Do not use vague terms like "Bar Tools" without detail. |
| β Country of Origin Cert. | βοΈ | Must be China (CN) to trigger Section 122/301 analysis. |
β 2. Declaration Techniques (Key Mantras)
π₯ βMaterial Dictates Code, Section 122 Lurks in Small Parcels!β
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| All-Plastic Kit | 3924.10.40.00 (Lower base tax) |
Declaring as 3924.10.20.00 β 24% Tax vs. 13.4% Tax |
| Stainless Steel Kit | 8214.90.60.00 |
Declaring as plastic β Misclassification Penalties |
| Mixed Kit (Metal Shaker + Plastic Tools) | Assess Essential Character. If metal shaker is primary, use 8214.90.60.00. |
Splitting shipment β Higher Total Tax |
| De Minimis Shipment (<$800) | Expect 10% Section 122 surcharge. | Assuming "Tax-Free" β Customs Hold & Delay |
β 3. Special Situations
| Situation | Handling Advice |
|---|---|
| Kit with Glass Parts | Glass parts may shift classification to Chapter 70. Avoid if possible; stick to Plastic/Metal for simplicity. |
| OEM/Private Label | Provide client order + design specs. Avoid "Generic" descriptions. |
| E-commerce Dropshipping | Section 122 is ACTIVE. Ensure your broker reports accurately. The 10% surcharge is non-negotiable for many Chinese small packages. |
| Gift Sets | If packed as a single gift, declare as one HS Code based on the principal item. Do not split into "Shaker" + "Jigger" in separate lines unless logically distinct. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Total Tax (CN Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 / 8214.90.60.00 |
13.4% (Plastic .40) / ~13.1% (Metal) / 24.0% (Plastic .20) | FDA (if food contact) | Section 122 (10%) is the key new cost driver for small packages. |
| π¨π³ China | 6301/6302 or 7323 | ~5-10% | N/A | No Section 122. |
| πͺπΊ EU | 3924 / 7323 | 0-4% (Most Free) | REACH/LFGB | No Section 122. VAT applies (19-25%). |
| π¬π§ UK | 3924 / 7323 | 0-4% | UKCA/Food Standards | Post-Brexit rules apply. |
| π¨π¦ Canada | 3924 / 8214 | 0-5% | Health Canada | CUSMA eligible for some origins. |
π Conclusion:
- USA is the most complex market for Cocktail Kits due to Section 301 (Surtax) and Section 122 (Small Package Levy).
- Plastic kits have a "Tax Trap":.40(13.4%) is significantly cheaper than.20(24.0%). Always aim for .40 if material allows.
- Metal kits are stable and competitive (~13.1%).
π 6. Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Declaring a Plastic Kit under 3924.10.20.00 instead of 3924.10.40.00
π Consequence: Paying 24% tax instead of 13.4% β Loss of 10.6% margin!
β Error 2: Assuming "De Minimis" ($800) means No Tax
π Consequence: Section 122 10% surcharge is applied to many Chinese small packages β Unexpected Cost & Delays.
β Error 3: Misidentifying Material
π Consequence: If you declare "Plastic" but it's mostly Metal, Customs may reclassify to Chapter 82, potentially applying different surtaxes or inspections.
β Correct Approach:
"Cocktail Set, Material: 60% Stainless Steel, 40% Plastic/Bamboo. Includes: 1x Steel Shaker, 2x Bamboo Muddlers, 1x Plastic Jigger."
π― 7. Conclusion: Professional Declaration, Save Time, Cut Costs!
π― Remember the Mantra:
πΉ "Plastic? Check .40 over .20 (13.4% vs 24%)!"
πΉ "Metal? 8214.90.60 is your friend (~13%)."
πΉ "Small Parcel? Budget for Section 122 (10%)!"
π Pro Tip:
If you are shipping high-volume e-commerce packages, consider consolidating or adjusting material composition (e.g., using more metal or specific plastic grades) to qualify for the lower-tax subheadings.
Apply for an Advance Ruling if possible to lock in the .40 classification for plastic kits.
π£ Immediate Action:
π Contact your customs broker with material breakdowns.
π Label your invoices as "Cocktail Making Kit β Plastic/Metal Components".
π Clear Customs Efficiently, Maximize Profit!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Matters!
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.