Divided Tray

🍽️ Divided Tray (分格盘) | HS Code Classification & US Customs Clearance Guide 2026

🌐 HS Code Reference & Clearance Strategy | 2026 Latest Tariff Analysis | Professional Entry Guide
📌 I. Product Definition & Classification: What Exactly is a "Divided Tray"?

A Divided Tray (commonly known as a compartmentalized plate or tray) is a tableware item used for serving or holding food, where the surface is separated into distinct sections. In international trade and US customs classification, the critical determinant for the correct HS Code is the Material Composition.

There are three primary material categories for divided trays:

1. Ceramic Divided Trays:
Made from baked clay/ceramics. These fall under Chapter 69. They are rigid, brittle, and typically used for hot food service.

2. Plastic Divided Trays:
Made from polymers (e.g., PP, PE, ABS). These fall under Chapter 39. They are lightweight, durable, and often used for children’s meals, cafeteria lines, or takeout.

3. Metal/Steel Divided Trays:
Made from iron, steel, aluminum, or copper. These fall under Chapter 73. These are robust, heat-resistant, and often used in institutional or industrial kitchens.

⚠️ Key Distinction Point:
- If made of Ceramic → Chapter 69 (6911)
- If made of Plastic → Chapter 39 (3924)
- If made of Steel/Metal → Chapter 73 (7323)

Do not confuse "Divided Tray" with "Plates" or "Bowls" unless the structure is explicitly flat/tray-like. The "Divided/Compartmentalized" nature does not change the chapter, but the material does.

📦 II. HS Code Classification Details (2026 Official Tariff Reference)

Based on the provided data, here are the exact HS Codes, summaries, and tax implications for Divided Trays under US Customs regulations.

🔍 Critical Observation:
- Plastic trays generally enjoy lower base tariffs but vary significantly based on whether they are classified as "Plates" (.40) or "Trays" (.30).
- Steel trays incur the highest total tax burden due to the 50% Steel/Aluminum/Copper additional tariff.
- Ceramic trays have a wide variance (16.3% vs 38.3%) depending on the specific subheading (.41 vs .80.10), likely due to differences in porcelain quality or specific food-contact certifications.

💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)

✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Implied by "Section 122" and high additional tariffs)
✅ Effective Time: Current rates as per provided data

🎯 1. 6911.10.41.00 – Ceramic Divided Tray (Standard)

📌 Explanation:
- This is the most cost-effective option for Ceramic divided trays.
- The low base tariff (6.3%) combined with a moderate 10% surcharge makes it competitive.

🎯 2. 6911.10.80.10 – Ceramic Divided Tray (High Tariff Category)

📌 Warning:
- This code carries a significantly higher base tariff (20.8%).
- Do not use this code unless the product’s specific characteristics (e.g., decorative vs. utilitarian) mandate it. Misclassification here leads to massive overpayment.

🎯 3. 3924.10.40.00 – Plastic Divided Tray (Plates Category)

📌 Advantage:
- Lowest Total Tax Rate for plastic items among the options.
- Suitable for general-purpose plastic divided trays (e.g., school lunches, takeout).

🎯 4. 3924.10.30.00 – Plastic Divided Tray (Trays Category)

📌 Caution:
- Classified as a "Tray" rather than a "Plate," it incurs an additional 7.5% USITC tariff.
- Only use this if the product’s design is explicitly a "serving tray" rather than an individual "plate."

🎯 5. 7323.99.90.30 – Steel/Metal Divided Tray

📌 CRITICAL ALERT:
- Highest Tax Burden: 88.4% total tariff.
- The 50% Steel/Aluminum/Copper additional tariff is the primary driver.
- Importing steel divided trays from China is extremely costly. Consider plastic or ceramic alternatives to save ~60%+ in duties.

🛠️ IV. Customs Clearance Operational Advice (Practical Pitfall Guide)

✅ 1. Required Documentation Checklist

✅ 2. Classification Strategy (Key Mnemonic)

🔥 "Material First, Then Form!"

📌 Tip:
- For Plastic items, the distinction between "Plate" (.40) and "Tray" (.30) is critical. If it is a single-serving item with dividers, lean toward Plate. If it is a multi-serving serving dish, lean toward Tray.
- For Ceramic items, verify the specific subheading. .41 is generally for "Other" tableware, while .80.10 may refer to specific high-cost or decorative categories. Always check the latest USITC footnotes.

✅ 3. Special Cases & Mitigation

🌍 V. Global Market Comparison (2026 Overview)

📌 Conclusion:
- Plastic and Ceramic are the most viable options for US import due to moderate tariff structures.
- Steel is economically unviable for direct import from China to the US due to the 50% steel surcharge + 25% additional tariff.
- Plastic Divided Trays classified as "Plates" (3924.10.40.00) offer the lowest cost entry at 13.4%.

📌 VI. Common Errors & Pitfall Guide (Lessons Learned)

❌ Error 1: Misclassifying Plastic Trays as 3924.10.30.00 (Tray) instead of 3924.10.40.00 (Plate)
👉 Result: Overpaying 9.4% in duties unnecessarily.

❌ Error 2: Classifying Ceramic Trays under the high-tariff subheading 6911.10.80.10
👉 Result: Overpaying 22% in duties. Always verify if .41.00 is applicable.

❌ Error 3: Ignoring the 50% Steel Surcharge for 7323.99.90.30
👉 Result: Total tax hits 88.4%. Profit margin is destroyed.

❌ Error 4: Vague Description "Kitchenware" on Invoice
👉 Result: Customs may assess the highest possible duty or delay clearance for material verification.

✅ Correct Declaration Example:

"Plastic Divided Table Plate, Food Grade PP, 12-inch, Blue, Model DT-123"
(HS Code: 3924.10.40.00)

🎯 VII. Conclusion: Professional Classification Saves Money

🎯 Remember the Mantra:

🔹 "Plastic Plate is Cheapest (13.4%)!"
🔹 "Ceramic is Moderate (16.3%)!"
🔹 "Steel is Prohibitively Expensive (88.4%)!"
🔹 "Verify Material First, Classify Second!"

📌 Pro Tip:
If you are importing Plastic divided trays, ensure they are described as "Plates" (individual serving units) rather than "Trays" (serving vessels) to access the lower 13.4% rate. If they are multi-compartment serving platters, the 22.8% rate may apply.

📣 Immediate Action:

📞 Contact your broker with the exact material specification.
📄 Apply for an Advance Ruling if unsure between Plate (.40) and Tray (.30).
🚀 Optimize your supply chain by avoiding steel products for the US market if possible.

✨ Professional clearance starts with precise classification!
💼 Every percentage point matters—save your profit today!