Divided Slide Storage Box
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 4202929315 | 52.6% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4202929336 | 52.6% | CN | US | Official Doc |
AI Analysis
ποΈ Divided Slide Storage Box: The Ultimate Guide to HS Codes & US Customs Clearance
π HS Code Reference & Customs Strategy | 2026 Latest Tariff Analysis | Professional Clearance Protocol
π One: Product Definition: What is a "Divided Slide Storage Box"?
A Divided Slide Storage Box is a versatile organizational tool used in households, offices, and retail environments. It typically features a tray-like base with internal dividers (compartments) to separate small items and a sliding lid or drawer mechanism for easy access and protection.
In international trade, its classification is highly ambiguous because it depends on two critical factors: 1. Material Composition: Is it made of plastic, textile, or other materials? 2. Functionality: Is it considered "packaging" or "general storage"?
β οΈ Key Classification Dilemma: - If made of plastic and used for general storage β Often falls under Chapter 39 (Plastics) or Chapter 39/42 Other Articles. - If made of textile or has textile surfaces β Often falls under Chapter 42 (Articles of leather; saddlery and harness; travel goods...). - Critical Distinction: Is it "Packaging" (3923) or "Container/Furniture" (3926/4202)?
π¦ Two: HS Code Classification Details (2026 Latest Tariff Authority)
Based on the provided data, here are the five potential HS Code classifications for Divided Slide Storage Boxes, along with their logical justifications:
| HS Code | Product Description | Material/Feature Justification | Total Tax Rate |
|---|---|---|---|
3923.10.90.00 |
Plastic Boxes, Cases, Crates & Similar Articles | Classified as "Plastic Packaging/Storage." Fits the category of plastic boxes, crates, and similar containers. Specifically for Plastic material. | 38.0% |
3926.90.10.00 |
Other Plastic Articles: Containers | Classified under Chapter 39 "Other Plastic Articles." Specifically as "Containers" within the "Other Articles" section. Fits Plastic storage containers not strictly for packaging. | 20.9% |
3926.90.99.89 |
Other Plastic Articles: Not Elsewhere Specified | A "catch-all" for plastic storage boxes that don't fit the specific "packaging" (3923) or "container" (3926.10) definitions. Most common for Plastic general storage. | 22.8% |
4202.92.93.15 |
Travel Goods, Saddlery & Harness: Articles with Outer Surface of Textile Materials | If the box has an Outer Surface of Textile/Fabric (e.g., fabric-covered plastic base or fully fabric slide box). Classified as "Container-like" articles with textile exterior. | 52.6% |
4202.92.93.36 |
Travel Goods, Saddlery & Harness: General Catch-All for Textile/Other Surfaces | A "catch-all" for container-like articles where the material might be a mix or ambiguous (Plastic + Textile). Fits the "ε εΊ" (fallback) rule for containers with potential textile elements. | 52.6% |
π Important Note: - Plastic Boxes generally fall under 3923.10 (Packaging/Boxes), 3926.90.10 (Containers), or 3926.90.99 (Other Plastic Articles). - Textile-Faced Boxes fall under 4202.92.93. - The choice depends heavily on the primary material and whether it is considered "packaging" or "permanent storage."
π° Three: 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3923.10.90.00 β Plastic Boxes, Cases, Crates & Similar Articles (Packaging Type)
| Item | Content |
|---|---|
| Base Duty Rate | 3.0% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote) |
| 122-Clause Additional Duty | +10.0% (Specific China-related surcharge) |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 3.0% β Section 301: 25.0% β 122-Clause: 10.0% |
π Explanation: - This code classifies the item as "Plastic Packaging/Boxes." - High total duty due to Section 301 and 122-Clause additions. - Suitable for rigid plastic boxes intended for storage or transport.
π― 2. 3926.90.10.00 β Other Plastic Articles: Containers (Storage Type)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% (USITC Footnote) |
| 122-Clause Additional Duty | +10.0% (Specific China-related surcharge) |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 3.4% β Section 301: 7.5% β 122-Clause: 10.0% |
π Explanation: - This code classifies the item as a "Plastic Container" under "Other Plastic Articles." - Lower tax rate than packaging type due to lower Section 301 duty (7.5% vs 25%). - Suitable for general plastic storage containers not intended as primary packaging.
π― 3. 3926.90.99.89 β Other Plastic Articles: Not Elsewhere Specified
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (Ad Valorem) |
| Section 301 Additional Duty | +7.5% (USITC Footnote) |
| 122-Clause Additional Duty | +10.0% (Specific China-related surcharge) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 5.3% β Section 301: 7.5% β 122-Clause: 10.0% |
π Explanation: - A fallback code for plastic items that don't fit 3926.10 (containers) or 3923 (packaging). - Moderate tax rate. Useful if the item's function is ambiguous between packaging and storage.
π― 4. 4202.92.93.15 β Travel Goods/Saddlery: Outer Surface of Textile Materials
| Item | Content |
|---|---|
| Base Duty Rate | 17.6% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote) |
| 122-Clause Additional Duty | +10.0% (Specific China-related surcharge) |
| Total Tax Rate | 52.6% |
| Tax Calculation | CIF Value Γ 52.6% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 17.6% β Section 301: 25.0% β 122-Clause: 10.0% |
π Explanation: - Highest Tax Rate. - Applies if the box has an outer surface of textile/fabric (e.g., fabric-covered storage bins). - High base duty (17.6%) plus full Section 301 (25%) makes this very costly.
π― 5. 4202.92.93.36 β Travel Goods/Saddlery: General Catch-All (Textile/Mixed)
| Item | Content |
|---|---|
| Base Duty Rate | 17.6% (Ad Valorem) |
| Section 301 Additional Duty | +25.0% (USITC Footnote) |
| 122-Clause Additional Duty | +10.0% (Specific China-related surcharge) |
| Total Tax Rate | 52.6% |
| Tax Calculation | CIF Value Γ 52.6% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Base: 17.6% β Section 301: 25.0% β 122-Clause: 10.0% |
π Explanation: - Same high tax rate as
4202.92.93.15. - Applies to container-like articles where material is mixed or ambiguous, but still classified under Chapter 42.
π οΈ Four: Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (All Documents Required)
| Document | Required? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material composition (e.g., "100% PP Plastic" or "Outer: 100% Polyester, Inner: Plastic"). |
| β Product Photos | βοΈ | Clear images showing dividers, sliding mechanism, and material texture. |
| β Material Declaration Letter | βοΈ | Explicitly state: "This product is made of [Material] and is classified as [HS Code]." |
| β Commercial Invoice | βοΈ | Must accurately describe the item as "Divided Slide Storage Box" and match the HS Code. |
| β Packing List | βοΈ | Show packaging details to support "Packaging" vs. "Storage" classification. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material is King, Function is Queen!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| All Plastic Box | 3926.90.10.00 or 3923.10.90.00 |
"Storage Container" without material spec | Misclassification β Higher Tax (38% vs 20.9%) |
| Textile-Faced Box | 4202.92.93.15 |
"Plastic Box" | Fraud Risk β Seizure & Penalties |
| Mixed Material | 4202.92.93.36 |
"Plastic Box" | Higher Tax (52.6%) if classified as plastic incorrectly |
β 3. Special Case Handling
| Situation | Recommendation |
|---|---|
| Plastic Box with Fabric Liner | If the outer surface is plastic, try for 3926.90.10.00 (20.9%). If outer is fabric, 4202 (52.6%). |
| Retail Display Box (Empty) | If sold empty as packaging, use 3923.10.90.00 (38%). |
| Used for Home Organization | If sold as a permanent furniture item, use 3926.90.10.00 (20.9%). |
| Sample Shipments | No de minimis exemption! Even samples are taxed at full rates. |
π Five: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ United States | 3926.90.10.00 (Plastic) |
20.9% | Best option for plastic storage. Avoid 4202 (52.6%). |
| πΊπΈ United States | 3923.10.90.00 (Plastic Packaging) |
38.0% | Higher tax. Use only if clearly "packaging." |
| π¨π³ China | 3926.90.10.00 |
~5-7% | Lower domestic/import duty. No Section 301. |
| πͺπΊ European Union | 3926.90.99 |
4-6% | No Section 301. No 122-Clause. Much lower cost. |
| π¬π§ United Kingdom | 3926.90.99 |
4-6% | Post-Brexit rules. Lower cost than US. |
π Conclusion: - The US market is expensive for Chinese-made storage boxes due to Section 301 and 122-Clause duties. - Plastic Storage Containers (
3926.90.10.00) offer the lowest duty (20.9%) compared to packaging or textile options. - Avoid Textile (4202) if possible, due to the 52.6% total rate.
π Six: Common Errors & Pitfall Guide (Blood & Tears Lessons)
β Error 1: Declaring a Plastic Box as "Packaging" (3923) when it's clearly "Storage" (3926).
π Consequence: Unnecessary higher tax (38% vs 20.9%).
π Fix: Emphasize "Home Organization" and "Reusable Storage" in description.
β Error 2: Declaring a Fabric-Faced Box as "Plastic" (3926).
π Consequence: Customs audit, potential fraud penalty, and reclassification to 4202 (52.6%).
π Fix: Accurately declare "Outer Surface: Textile."
β Error 3: Ignoring the 122-Clause Duty.
π Consequence: Under-declaring total tax liability.
π Fix: Always add +10% to the base + Section 301 rate for China-origin goods.
β Error 4: Using "De Minimis" for Boxes.
π Consequence: Package seized or taxed retroactively.
π Fix: All these HS codes are not eligible for de minimis.
β Correct Declaration Example:
"Plastic Divided Slide Storage Box, for Home Organization, 100% Polypropylene, Non-Returnable, Model: XYZ."
π― Seven: Conclusion: Smart Classification, Cost Saving!
π― Remember the Motto:
πΉ "Plastic Storage is King: 20.9% is the Sweet Spot!"
πΉ "Avoid Packaging (38%) and Textile (52.6%) if Possible!"
πΉ "Material Dictates Code: Plastic = 3926, Textile = 4202!"
π Pro Tip:
If your product is 100% Plastic, aim for
3926.90.10.00(20.9%).
If it has any textile exterior, prepare for4202.92.93(52.6%).
Consult a Customs Broker before shipping to get an Advance Ruling and avoid surprises.
π£ Take Action Now:
π Contact a Professional Customs Broker + Provide Product Specs + Request HS Code Pre-Ruling.
π Ensure smooth clearance, minimize costs, and maximize profits for your Divided Slide Storage Boxes!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent Saved is a Cent Earned!
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.