Coffee Cup Tray
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6911108010 | 38.3% | CN | US | Official Doc |
| 6911104100 | 16.3% | CN | US | Official Doc |
| 3924103000 | 22.8% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
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AI Analysis
β Coffee Cup Tray (Tray)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π Part 1: Product Definition & Classification: Do You Really Understand "Coffee Cup Tray"?
A Coffee Cup Tray is a functional accessory designed to hold multiple beverages securely, preventing spills during transport. In international trade, these items are strictly classified based on their material composition. The two primary categories are:
Plastic Trays: Made from polymer materials (e.g., PP, PS, PET). These are the most common disposable or semi-durable trays found in cafes and fast-food chains. Porcelain/China Trays: Made from ceramic materials. These are typically rigid, dishwasher-safe, and used for commercial table service or home dining.
β οΈ Key Distinction:
- If made of Plastic β Classified under Chapter 39 (Plastics and Articles Thereof)
- If made of Porcelain/China β Classified under Chapter 69 (Ceramic Products)
Note: Wooden, metal, or paper trays are NOT included in the provided scope and are excluded from this analysis.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material | Kitchen/Tableware Sub-category |
|---|---|---|---|---|
3924.10.30.00 |
Trays, of plastics: Tableware and kitchenware | Disposable coffee carriers, plastic drink holders | 𧱠Plastic | β Yes (Tableware) |
6911.10.80.10 |
Tableware, kitchenware... of porcelain or china: Other (Food/Drink Contact) | Ceramic serving trays, durable porcelain drink holders | πΊ Porcelain/China | β Yes (Tableware) |
π Critical Reminder:
- Plastic trays for holding cups/bottles fall specifically under 3924.10.30.00.
- Porcelain trays suitable for food/drink contact fall under 6911.10.80.10.
- Do not confuse "Trays" with other kitchenware like "Bowls" or "Plates" if the primary function is holding other items.
π° Part 3: 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current USITC Tariff Schedule
π― 1. 3924.10.30.00 ββ Plastic Trays
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tariff | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Exemption | β Not Applicable for this HS code under standard commercial imports |
| Legal Basis Path | USITC:3924.10.30.00 β Footnote: 9903.88.01 (if applicable) β Surtax: 7.5% |
π Explanation:
- The base duty for plastic tableware is relatively low (5.3%).
- However, the 7.5% additional surtax significantly increases the landed cost.
- Total Effective Rate: 12.8%.
π― 2. 6911.10.80.10 ββ Porcelain/China Tableware (Other)
| Item | Detail |
|---|---|
| Base Tariff | 20.8% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% |
| Total Tariff | 28.3% |
| Tax Calculation | CIF Value Γ 28.3% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | USITC:6911.10.80.10 β Footnote: 9903.88.01 β Surtax: 7.5% |
π Explanation:
- Ceramic tableware faces a much higher base tariff (20.8%) due to traditional trade barriers for ceramics.
- The 7.5% additional surtax is added on top.
- Total Effective Rate: 28.3%. This is a high-cost item category for US importers.
π οΈ Part 4: Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Documentation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specifications | βοΈ | Must specify material (e.g., "100% PP Plastic" or "Vitrified Porcelain"). |
| β Product Photos | βοΈ | Clear images showing the tray holding cups/bottles to prove its function as a "Tray." |
| β Commercial Invoice | βοΈ | Description must read "Plastic Tray" or "Porcelain Tray," NOT generic "Container." |
| β Packing List | βοΈ | Detail quantity and weight. |
| β Material Declaration | βοΈ | For plastics: RoHS/REACH compliance if needed. For porcelain: Food contact safety (FDA/LFGB). |
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Function Second, Name Accurate, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Cup Holder | 3924.10.30.00 (Plastic Tray) |
Misdeclare as "Plastic Container" (different code) β Potential audit |
| Ceramic Serving Tray | 6911.10.80.10 (Porcelain Tableware) |
Misdeclare as "Decorative Ceramic" β Lower tax risk but high penalty for fraud |
| Mixed Shipment | Separate HS Codes for Plastic vs. Porcelain | Lump sum declaration β Customs rejection |
β 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Trays | Provide client design files. Ensure material matches declaration (e.g., don't declare plastic if it's melamine-formaldehyde, which might have different rules). |
| Set with Cups | If the tray is sold with cups, the tray is still declared separately if it's a distinct item. If it's a "gift set," consult a broker for potential grouping, but usually, main items dictate classification. |
| Food Contact Safety | For Porcelain (6911.10.80.10), ensure FDA compliance for lead/cadmium leaching. For Plastic (3924.10.30.00), ensure BPA-free certification if marketed as such. |
π Part 5: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.30.00 (Plastic)6911.10.80.10 (Porcelain) |
12.8% (Plastic) 28.3% (Porcelain) |
FDA (Food Contact) | High surtax (7.5%) applies to both. |
| π¨π³ China | 3924.10.30.006911.10.80.10 |
~5-13% | GB Standards | No Section 301 surtax. |
| πͺπΊ EU | 3924.10 (Plastic)6911.10 (Porcelain) |
~0-6.5% | CE (Plastic), LFGB (Porcelain) | Generally lower base duties, no Section 301. |
π Conclusion:
- USA is the most expensive market due to the 7.5% Section 301 surtax on top of base duties.
- Porcelain is significantly more expensive to import into the US (28.3%) compared to plastic (12.8%).
- Consider plastic alternatives for cost-sensitive shipments to the US.
π Part 6: Common Errors & Pitfall Guide (Blood Lessons)
β Error 1: Declaring a Plastic Tray as "Other Plastic Articles" (3924.10.40.00)
π Consequence: Misclassification. 3924.10.30.00 is specific for Trays. Misuse can lead to audits and back-taxes.
Correct: Use 3924.10.30.00 for Trays.
β Error 2: Declaring a Porcelain Tray as "Decorative Ceramic" (6913.10.00.00)
π Consequence: If the item is suitable for food/drink contact, it must be 6911.10.80.10. Misdeclaration is fraud.
Correct: If it touches food/drink, use 6911.10.80.10.
β Error 3: Ignoring the Material Composition
π Consequence: Confusing Plastic (3924) and Porcelain (6911) leads to massive tax differences (12.8% vs 28.3%).
Correct: Always verify material with supplier specs.
β Error 4: Using "Cup Holder" as the Sole Description
π Consequence: Customs may not recognize the item.
Correct: Use "Coffee Cup Tray, Plastic, for beverage service" or "Porcelain Serving Tray".
β Correct Declaration Example:
"Plastic Coffee Cup Tray, PP Material, 6-Cup Capacity, for Commercial Use, Model XYZ, FDA Compliant"
π― Part 7: Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Plastic Trays: 12.8% (5.3+7.5)"
πΉ "Porcelain Trays: 28.3% (20.8+7.5)"
πΉ "Material is King, Function is Queen, Tariff Depends on Both!"
π Pro Tip:
If you are importing large volumes, consider applying for an Exclusion from Section 301 tariffs if your specific product qualifies (check USTR exclusion list annually).
For Plastic Trays, the lower base duty makes them more resilient to tariff hikes than Porcelain.
π£ Immediate Action:
π Contact your customs broker with Material Specifications + Product Photos.
π Ensure your commercial invoice matches the HS Code Description exactly.
πΌ Accurate classification saves you up to 15.5% in taxes (Porcelain vs Plastic)!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Cent of Cost Deserves to Be Calculated Precisely!
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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) 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.