Disposable Toilet Brush Replacement Heads
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926909905 | 22.8% | CN | US | Official Doc |
| 3924900500 | 20.6% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
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AI Analysis
π½ Disposable Toilet Brush Replacement Heads
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly Are "Replacement Heads"?
Disposable toilet brush replacement heads are consumable hygiene accessories. In international trade, they are classified based on their material, specific use, and structural nature (whether they are standalone sanitary items or mere parts). The core debate lies in whether they fall under:
1. Sanitary Articles (Chapter 3924) β If viewed as part of the "hygiene system."
2. Other Plastic Articles (Chapter 3926) β If viewed as generic plastic components/parts.
β οΈ Key Distinction Point:
- If the head is marketed and sold as a complete sanitary tool component specifically designed for household hygiene β Potential classification under 3924.
- If the head is treated as a generic plastic part/component without specific sanitary function beyond attachment β Classification under 3926.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
3924.90.56.50 |
Plastic sanitary/toilet accessories; brush head accessories | Fits disposable toilet brush sets or replacement heads; classified as "other sanitary articles" | 20.9% |
3926.90.99.89 |
Other plastic articles (Plastic brush heads as parts/components); general catch-all for plastic parts | Applies to replacement heads classified as generic plastic components | 22.8% |
3926.90.99.05 |
Other plastic articles (Parts/Components); logical fit for plastic brush heads under Chapter 3926 | Applies to replacement heads; generic plastic component classification | 22.8% |
3924.90.05.00 |
Other plastic articles (Household/Hygiene articles); catch-all for household hygiene parts | Applies to replacement heads; fits the "household hygiene" logic | 20.6% |
3924.10.40.00 |
Plastic sanitary articles/household items; specific subheading for plastic sanitary goods | Applies to replacement heads if strictly categorized under plastic sanitary articles | 13.4% |
π Key Reminder:
- Lowest Risk/Lowest Duty:3924.10.40.00(13.4%) requires strict alignment with "plastic sanitary articles."
- Most Common/Conservative:3926series (22.8%) is often used when customs view the head as a generic plastic part rather than a dedicated sanitary article.
- Middle Ground:3924.90series (20.6%β20.9%) balances "sanitary use" with "other articles" logic.
π° III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: Current rates apply including Section 301 and Section 122 tariffs.
π― 1. 3924.90.56.50 ββ Plastic Sanitary Accessories (Brush Head Accessories)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β No (subject to full tariff assessment) |
| Legal Basis Path | HTSUS 3924.90.56.50 β Section 301 Footnote β Section 122 Authority |
π Explanation:
- This code is suitable if the product is explicitly described as a "sanitary accessory."
- The 10% Section 122 tariff is a recent addition affecting many Chinese plastic imports.
- Total 20.9% is moderate but higher than the lowest possible rate.
π― 2. 3926.90.99.89 & 3926.90.99.05 ββ Other Plastic Articles (Parts/Components)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS 3926.90.99.xx β Section 301 Footnote β Section 122 Authority |
π Explanation:
- Higher Base Rate: The base tariff (5.3%) is higher than3924(3.1%-3.4%).
- Why so high? Customs may view brush heads as generic plastic parts, not specialized sanitary goods.
- Total 22.8% is the highest among the provided options. Use only if3924codes are rejected.
π― 3. 3924.90.05.00 ββ Other Household/Hygiene Plastic Articles
| Item | Detail |
|---|---|
| Base Tariff | 3.1% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 20.6% |
| Tax Calculation | CIF Value Γ 20.6% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS 3924.90.05.00 β Section 301 Footnote β Section 122 Authority |
π Explanation:
- A "catch-all" for household hygiene items not specifically listed.
- Slightly lower than3924.90.56.50due to a lower base rate (3.1% vs 3.4%).
π― 4. 3924.10.40.00 ββ Plastic Sanitary Articles
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Surcharge | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β No |
| Legal Basis Path | HTSUS 3924.10.40.00 β Section 122 Authority |
π Critical Advantage:
- NO Section 301 Surcharge (0%)! This is the lowest total tax rate.
- Risk: Customs must accept that this item is a "plastic sanitary article" under this specific subheading. If deemed a "part" (3926), you lose the Section 301 exemption.
- Recommendation: Best choice if documentation supports "Sanitary Article" classification.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must state "Plastic," "For Toilet Brush," "Disposable." |
| β Product Photos (Labeled) | βοΈ | Show the head attached to a handle (if possible) and isolated. |
| β Commercial Invoice | βοΈ | Clearly describe as "Replacement Head for Toilet Brush" or "Sanitary Brush Head." |
| β Packing List | βοΈ | Include item weight, quantity, and material (Plastic). |
| β Material Declaration | βοΈ | Confirm "100% Plastic" to avoid misclassification under fiber/textile chapters. |
| β Origin Certificate | βοΈ | For determining Country of Origin (China triggers surcharges). |
β 2. Declaration Tactics (Key Mantras)
π₯ βDescribe as βSanitary Head,β not βPlastic Partβ to save 7.5%!β
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Clear Sanitary Use | 3924.10.40.00 |
Lowest tax (13.4%). Avoids Section 301. |
| Ambiguous/General Use | 3924.90.05.00 or 3924.90.56.50 |
Middle ground (20.6%-20.9%). Safer if 3924.10 is contested. |
| Viewed as Generic Part | 3926.90.99.89 |
Highest tax (22.8%). Only if customs insist it's a "part." |
β οΈ Warning:
- Do NOT use "Brush Handle" or "Toilet Brush Set" if only shipping the head.
- Do NOT use "Plastic Part" unless you want the 22.8% rate.
- Consistency is key: Invoice description must match HS Code logic.
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Shapes | Provide drawings to prove itβs designed specifically for toilet sanitation, supporting 3924 classification. |
| Packaged as a Set (Head + Handle) | If sold together, declare as "Toilet Brush Set." May still fall under 3924, but verify if the set triggers different rules. |
| Mixed Shipments | Clearly separate "Replacement Heads" from other plastic goods on the invoice to avoid cross-contamination of classification. |
| Dispute with Customs | If assessed under 3926 (22.8%), file a protest using 3924.10.40.00 justification, citing "primary use is sanitary." |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 |
13.4% | Best rate due to 0% Section 301. Risk of audit. |
| πΊπΈ USA (Alternative) | 3926.90.99.89 |
22.8% | Safer but more expensive. |
| π¨π³ China (Import) | 3924.10.40.00 |
~5% | Low base duty. No Section 122/301. |
| πͺπΊ EU | 3924.10.40 |
~2-5% | Varies by member state. CE/REACH compliance needed. |
| π¬π§ UK | 3924.10.40 |
~0-5% | Post-Brexit tariff review. Generally favorable. |
π Conclusion:
- USA is the most complex market due to Section 301 and 122 tariffs.
- Choosing3924.10.40.00saves 7.5-9.4% compared to other US options.
- Risk vs. Reward: Lower tax = higher scrutiny. Prepare solid documentation.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring as "Plastic Part" (3926) when itβs clearly a "Sanitary Article."
π Result: Pay 22.8% instead of 13.4%. Overpay $9.4 per $100!
β Mistake 2: Using vague terms like "Cleaning Tool" or "Plastic Accessory."
π Result: Customs assigns the highest duty code by default. Delays + Penalties.
β Mistake 3: Mixing "Brush Heads" with "Brush Handles" in one line item without specifying.
π Result: Classification confusion. Clear split is mandatory.
β Mistake 4: Ignoring Section 122 Tariff.
π Result: Unexpected 10% charge on top of base + Section 301. Budget correctly.
β Correct Practice:
"Toilet Brush Replacement Head, Disposable, Plastic, Sanitary Accessory, Model XYZ, Made in China"
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ βSanitary Article, Not Part: 13.4% is the Target!β
πΉ βAvoid 3926: 22.8% is Painful!β
πΉ βSection 301 is the Enemy: Dodge it with3924.10!β
π Pro Tip:
- If your product is 100% plastic and used exclusively for toilet hygiene, fight for 3924.10.40.00.
- Submit an Advance Ruling to US Customs if importing in bulk to lock in the 13.4% rate.
- Document everything: Photos, specs, and usage descriptions must align with "Sanitary Article."
π£ Immediate Action:
π Consult a Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Maximize Profit, Minimize Duty, Clear Customs Smoothly!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent Counts in Trade!
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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.