Corrosion resistant plastic drum
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3917400080 | 40.3% | CN | US | Official Doc |
| 3917400095 | 40.3% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
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AI Analysis
π’οΈ Corrosion Resistant Plastic Drum (and Related Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Strategy
π I. Product Definition & Classification: Do You Really Know "Plastic Drums"?
Corrosion-resistant plastic drums are industrial containers designed to store and transport liquids, powders, or granules that are highly reactive, acidic, or alkaline. In international trade, they are not a single unified category. The correct HS Code depends entirely on Shape, Usage, and Structure.
There are two main categories: 1. Drums/Barrels (Vessels): Containers like 55-gallon drums, jerricans, or tanks intended for holding bulk materials. These fall under Chapter 39, Heading 3926 (Other articles of plastics). 2. Pipe Fittings (Connectors): If the plastic item is a connector, elbow, or coupling used to join pipes for fluid transport, it falls under Chapter 39, Heading 3917 (Tubes, pipes, and hoses...).
β οΈ Key Distinction Point: - If it is a container to hold goods (bucket/drum) βε½ε ₯ 3926.xxxxxx - If it is a pipe component to connect pipes (fitting) β ε½ε ₯ 3917.40.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise breakdown for "Corrosion Resistant Plastic" products:
| HS Code | Product Description | Application Scenario | Tax Rate (China Origin to US) |
|---|---|---|---|
3926.90.10.00 |
Acid and Alkali Resistant Plastic Drum Material: Plastic Form: Drum Fit: Water/Oil drum usage characteristics |
Standard 55-gallon drums, chemical storage tanks, water barrels | 20.9% |
3926.90.99.89 |
Corrosion Resistant Plastic Drum (General) Material: Plastic Category: Other plastic articles No specific exclusion item |
Generic plastic containers not fitting the specific "drum" definition above | 22.8% |
3917.40.00.80 |
Corrosion Resistant Plastic Pipe Fitting Material: Plastic Form: Pipe Fitting Fit: Pipe accessory category |
Elbows, tees, couplings for chemical pipes | 40.3% |
3917.40.00.95 |
Corrosion Resistant Plastic Pipe Fitting Material: Plastic Form: Pipe Fitting Fit: Accessory requirements |
Other pipe fittings meeting accessory standards | 40.3% |
3926.30.50.00 |
Corrosion Resistant Plastic Pipe Fitting Material: Plastic Usage: Connector Fit: Other plastic articles classification |
Plastic connectors classified as general plastic articles rather than pipe fittings | 22.8% |
π Critical Reminder: - Do not confuse Drums with Pipe Fittings: A "plastic drum" is a vessel (3926). A "plastic connector" used in piping is a fitting (3917 or 3926.30). - Specificity Matters:
3926.90.10.00is for "Drums" (buckets/oil drums). If your product is not strictly a "drum" but a generic container, you might fall under3926.90.99.89, changing the tax rate.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Including imports after November 10, 2025
π― 1. 3926.90.10.00 β Acid/Alkali Resistant Plastic Drum
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (ad valorem) |
| Section 301 Surtax | +7.5% (Additional tariff) |
| Section 122 Tariff | +10% (Specific 122 clause tariff) |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β Not Eligible (High total rate usually exceeds de minimis thresholds or is explicitly excluded) |
| Legal Basis Path | USITC:3926.90.10.00 β Section 301: 7.5% β Section 122: 10% |
π Explanation: - The base rate for plastics (3926) is generally 3.4%β5.3%. - Section 301 adds 7.5% for many plastic articles. - Section 122 adds an additional 10%. - Total: 20.9%. This is a moderate-to-high cost for plastic goods.
π― 2. 3926.90.99.89 β Other Plastic Containers (Corrosion Resistant)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301: 7.5% β Section 122: 10% |
π Note: - Slightly higher than the specific "Drum" code due to a higher base duty (5.3% vs 3.4%). - Ensure the product description matches "Drum/Barrel" strictly to use the cheaper
3926.90.10.00code if applicable.
π― 3. 3917.40.00.80 / .95 β Corrosion Resistant Plastic Pipe Fittings
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax | +25.0% (High Surtax!) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3917.40.00 β Section 301: 25% β Section 122: 10% |
π Warning: - Pipe fittings (3917.40) are subject to the 25% Section 301 surtax, not just 7.5%. - This results in a total tax of 40.3%, which is nearly double the cost of plastic drums. - Misclassification Risk: Declaring a pipe fitting as a "plastic article" (3926) to get 20.9% is high risk and constitutes fraud. You must classify based on function and use.
π― 4. 3926.30.50.00 β Plastic Connectors (Non-Pipe Fitting Classification)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:3926.30.50.00 β Section 301: 7.5% β Section 122: 10% |
π Strategic Note: - If the plastic component is a "connector" but is classified as a general "other plastic article" (3926.30) rather than a "pipe fitting" (3917), the surtax is only 7.5%. - This saves 17.5% in total tax compared to pipe fittings (40.3% vs 22.8%). - However, this classification must be justified by the product's specific design and use, not just marketing.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Essential Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must clearly state "Corrosion Resistant," material composition (e.g., HDPE, PP, PVC), and intended use. |
| β Technical Diagrams | βοΈ | Crucial for Fittings: Show if it's a standalone connector or part of a piping system. |
| β Product Photos (With Label) | βοΈ | Clear images of the item, including any markings (e.g., "Drum," "Fitting," "Valve"). |
| β Commercial Invoice | βοΈ | Must accurately describe the item. Avoid vague terms like "Plastic Part." Use "Acid-Resistant Plastic Drum" or "PVC Pipe Elbow." |
| β Bill of Lading | βοΈ | Ensure HS Code matches the invoice. |
β 2. Declaration Tips (Key Mantra)
π₯ "Drums are 3926, Fittings are 3917, Check the Surtax!"
| Scenario | Correct Declaration | Mistake to Avoid |
|---|---|---|
| 55-Gallon Chemical Drum | 3926.90.10.00 |
Misdeclaring as "Plastic Container" (3926.99) β 22.8% |
| PVC Pipe Elbow/Coupling | 3917.40.00.80 |
Misdeclaring as "Plastic Connector" (3926.30) β 40.3% vs 22.8% risk |
| Plastic Tank with Legs | 3926.90.10.00 |
If it has legs but is still a "drum/tank," keep 3926. |
| Generic Plastic Bucket | 3926.90.99.89 |
If not a standard "drum" size/shape, use general category. |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Drums + Fittings) | Declare Separately. Do not group a 40.3% item with a 20.9% item. Use multiple line items on the CBP entry. |
| OEM Custom Drums | Provide customer POs and design specs. If it's a "custom tank," ensure it still fits the "Drum" definition for 3926.90.10.00. |
| "Fitting" vs. "Connector" | If the item is used to join pipes, CBP will likely view it as 3917 (40.3%). Only use 3926.30 if it's a standalone component not inherently part of a piping system. |
| Material Substitution | If you switch from PVC to PP, the HS Code may remain the same, but ensure the "Corrosion Resistant" claim is backed by material specs. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.90.10.00 |
20.9% | Includes 301 & 122 surcharges |
| πΊπΈ USA (Fitting) | 3917.40.00.80 |
40.3% | High 301 surtax on pipes |
| π¨π³ China (Import) | 3926.90.10.00 |
5.3% | No additional surcharges |
| πͺπΊ EU | 3926.90.97 |
6.5% | Standard EU duty, no US-style surcharges |
| π¬π§ UK | 3926.90.97 |
6.5% | Post-Brexit standard duty |
π Conclusion: - USA is the most expensive market for these items due to Section 301 and Section 122 tariffs. - Pipe Fittings (3917) are heavily penalized in the US compared to general plastic articles. - For non-US markets, the cost difference between drums and fittings is much smaller.
π VI. Common Errors & Pitfalls (Blood-Learnings)
β Error 1: Declaring a Pipe Elbow as a "Plastic Connector" (3926.30) to avoid 25% surtax. π Consequence: CBP Audit β Retroactive tax + Penalties (40.3% applied backdated).
β Error 2: Declaring a Large Storage Tank as a "Drum" (3926.90.10).
π Consequence: If it doesn't fit the "Drum/Barrel" definition, it may be reclassified to 3926.90.99 (22.8%). Minor difference, but documentation must support "Drum."
β Error 3: Vague Description: "Plastic Item." π Consequence: CBP will assign the most general and often highest-duty code, or delay release for inspection.
β Correct Description Example:
"Acid-Resistant HDPE Drum, 55 Gallon, Open Head, For Chemical Storage, Model: DR-55, HS: 3926.90.10.00"
"PVC Schedule 40 Pipe Elbow, 2-inch, Corrosion Resistant, For Industrial Piping, Model: EL-2PVC, HS: 3917.40.00.80"
π― VII. Conclusion: Precision in Classification Saves Money!
π― Remember the Mantra:
πΉ "Drums are cheaper (20.9%), Fittings are expensive (40.3%). Know your shape!" πΉ "3926 for Containers, 3917 for Pipes. Don't mix them up!" πΉ "Total Tax = Base + 7.5% (or 25%) + 10%. Calculate wisely!"
π Pro Tip: If your "plastic fitting" can be argued as a general "plastic article" (3926) rather than a "pipe fitting" (3917) based on its specific design (e.g., a complex valve body vs. a simple elbow), consult a customs broker for a Pre-Ruling. This can save 17.5% in duties. However, be honest about the product's primary function.
π£ Immediate Action:
π Contact a Customs Broker: Provide photos and specs. π Apply for Advance Ruling: If the classification is ambiguous (e.g., "Is this a fitting or a connector?"). π Optimize Your Supply Chain: Consider if product design can lean towards "Drum" (lower tax) vs. "Fitting" (higher tax) where legally permissible.
β¨ Professional Clearance Starts with Accurate Classification! πΌ Every Percent of Duty Counts! Get it Right, Ship it Fast!
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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.