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Fixing Solution Measuring Cup

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
9023000000 17.5% CN US Official Doc
7013492090 40.0% CN US Official Doc
7013493000 28.8% CN US Official Doc
3924104000 13.4% CN US Official Doc
3924102000 24.0% CN US Official Doc

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πŸ§ͺ Fixing Solution Measuring Cup


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition and Classification: Do You Really Know the "Fixing Solution Measuring Cup"?

A Fixing Solution Measuring Cup is a specialized container used in photography (traditional darkroom processes) or laboratory settings to measure and mix fixing agents (such as sodium thiosulfate solutions). Its classification depends heavily on its material and primary function.

In international trade, these cups are generally categorized under: 1. Plastic Tableware/Kitchenware: If made of plastic and used for general lab/darkroom mixing. 2. Glassware: If made of glass and used for table or laboratory purposes. 3. Instruments/Models: If specifically designed for demonstrational/educational purposes.

⚠️ Key Distinction Point:
- If the cup is a simple plastic container for measuring liquids β†’ Likely Chapter 39 (Plastics).
- If the cup is glass and valued under/over $3 β†’ Chapter 70 (Glassware).
- If it is a demonstrational model (e.g., educational kit part) β†’ Chapter 90.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη…§)

Based on the provided <DATA>, here are the specific HS Codes relevant to "Measuring Cups" depending on their material and description:

HS Code Product Description Material/Type Applicable Scenario Tax Rate
3924.10.40.00 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other Plastic General plastic measuring cups for darkroom/lab use 3.4%
3924.10.20.00 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls... Plastic Plastic cups specifically classified as "cups" under heading 3924.10 14.0%
7013.49.20.90 Glassware of a kind used for table, kitchen, toilet, office...: Glassware of a kind used for table... or kitchen purposes... Valued not over $3 each Other Glass Low-value glass measuring cups (<$3) 30.0%
7013.49.30.00 Glassware... Valued over $3 but not over $5 each: Cut or engraved Glass Medium-value glass measuring cups ($3–$5) with cut/engraved details 18.8%
9023.00.00.00 Instruments, apparatus and models, designed for demonstrational purposes (e.g., in education or exhibitions), unsuitable for other uses Any Material Educational/demonstrational measuring cup kits (e.g., school science lab demos) 7.5%

πŸ” Critical Reminder:
- Plastic Cups: Choose between 3924.10.40.00 (3.4%) and 3924.10.20.00 (14.0%) based on whether they are broadly "other household articles" or specifically "cups." Note: 3924.10.20.00 explicitly lists "cups," so if it's a standard cup, this may apply, but 3924.10.40.00 is often used for "other" plastic tableware.
- Glass Cups: The price per unit is crucial.
- Under $3: 7013.49.20.90 (30% – High Tax!)
- $3–$5: 7013.49.30.00 (18.8%)
- Educational Kits: If the cup is part of a "demonstrational model" for schools/exhibitions, 9023.00.00.00 (7.5%) is the most advantageous option, provided it is unsuitable for other uses.


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)

βœ… Applicable Country: United States (US)
βœ… Origin: China (CN)
βœ… Effective Time: Current rates apply (as per 2026 data provided)

🎯 1. 3924.10.40.00 – Plastic Tableware/Kitchenware (Other)

Item Content
Base Duty 3.4%
Additional Tariff (Section 301/IEEPA) 0.0%
Total Tax Rate 3.4%
Tax Calculation CIF Value Γ— 3.4%
De Minimis Eligibility βœ… Yes (if under $800)
Legal Basis USHTS 3924.10.40.00

πŸ“Œ Explanation:
- This is the most cost-effective option for plastic measuring cups.
- No additional punitive tariffs apply.
- Ideal for bulk shipments of standard plastic lab/darkroom cups.


🎯 2. 3924.10.20.00 – Plastic Cups (Specifically Listed)

Item Content
Base Duty 6.5%
Additional Tariff 7.5%
Total Tax Rate 14.0%
Tax Calculation CIF Value Γ— 14.0%
De Minimis Eligibility βœ… Yes (if under $800)
Legal Basis USHTS 3924.10.20.00

πŸ“Œ Explanation:
- If customs determines the cup falls strictly under "cups" (heading 3924.10.20), the tax jumps to 14%.
- Strategy: Argue for 3924.10.40.00 ("other household articles") if the cup is specialized (e.g., non-standard shape, lab-specific) rather than a generic drinking cup.


🎯 3. 7013.49.20.90 – Glassware, Valued Not Over $3 Each

Item Content
Base Duty 22.5%
Additional Tariff 7.5%
Total Tax Rate 30.0%
Tax Calculation CIF Value Γ— 30.0%
De Minimis Eligibility βœ… Yes (if under $800)
Legal Basis USHTS 7013.49.20.90

πŸ“Œ Explanation:
- High Tax Alert: Glass measuring cups under $3 are heavily taxed (30%).
- Avoid this classification if possible. Consider upgrading product value slightly or switching to plastic.


🎯 4. 7013.49.30.00 – Glassware, Valued $3–$5, Cut/Engraved

Item Content
Base Duty 11.3%
Additional Tariff 7.5%
Total Tax Rate 18.8%
Tax Calculation CIF Value Γ— 18.8%
De Minimis Eligibility βœ… Yes (if under $800)
Legal Basis USHTS 7013.49.30.00

πŸ“Œ Explanation:
- If the glass cup is cut or engraved, it falls into this bracket.
- Tax is lower than the <$3 category but still significant.


🎯 5. 9023.00.00.00 – Demonstrational Instruments/Models

Item Content
Base Duty 0.0%
Additional Tariff 7.5%
Total Tax Rate 7.5%
Tax Calculation CIF Value Γ— 7.5%
De Minimis Eligibility ❌ No (Deny De Minimis for certain instruments)
Legal Basis USHTS 9023.00.00.00

πŸ“Œ Explanation:
- Strategic Option: If the measuring cup is part of an educational kit or demonstration model unsuitable for other uses, this 7.5% rate applies.
- Requirement: Must be clearly labeled and designed for education/exhibition. Cannot be used as a standard lab cup in daily operations.


πŸ› οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)

βœ… 1. Documentation Checklist

Document Required? Notes
βœ… Product Specification Sheet βœ”οΈ Detail material (Plastic vs. Glass), volume, and intended use (Lab vs. Table).
βœ… Commercial Invoice βœ”οΈ Clearly state "Plastic Measuring Cup" or "Glass Measuring Cup" and unit value.
βœ… Product Photos βœ”οΈ Show any markings, engraving, or educational packaging.
βœ… Labeling βœ”οΈ If claiming 9023.00.00.00, label as "Educational Demonstration Model – Not for General Use."
βœ… Declaration of Value βœ”οΈ Critical for glassware. Must be accurate to avoid reclassification to higher tax brackets.

βœ… 2. Classification Strategy (Key Tips)

πŸ”₯ "Material First, Value Second, Purpose Third!"

Situation Recommended HS Code Reason
Standard Plastic Cup 3924.10.40.00 (3.4%) Lowest tax. Argue as "other household article" if not a standard drinking cup.
Plastic Cup (Generic) 3924.10.20.00 (14.0%) If customs insists it's a "cup." Higher tax.
Glass Cup < $3 7013.49.20.90 (30.0%) Avoid! Extremely high tax.
Glass Cup $3–$5 (Engraved) 7013.49.30.00 (18.8%) Only if engraved. If plain, may fall under <$3 category.
Educational Kit Component 9023.00.00.00 (7.5%) Best if designed for schools/exhibitions. Must be "unsuitable for other uses."

βœ… 3. Special Cases

Situation Handling Advice
Mixed Shipment (Plastic + Glass) Declare separately! Do not mix under one HS Code.
Glass Cup with No Engraving Ensure unit value is clearly stated. If <$3, expect 30% tax. Consider pricing above $3 to hit 18.8%? No, 18.8% is for engraved. Plain glass may still be 30%. Check HTS for plain glass ($3–$5) – often 7013.49.40.00 or similar. Note: Provided data only lists engraved for $3–$5.
OEM Custom Cups Provide design drawings to prove if they are "demonstrational" or "standard."
De Minimis (Section 321) Plastic cups (3924) are eligible. Glass cups are also eligible if <$800. Demonstrational instruments (9023) may be restricted.

🌍 V. Global Market Comparison (2026)

Country/Region Recommended HS Code Estimated Tax Notes
πŸ‡ΊπŸ‡Έ USA 3924.10.40.00 3.4% Best for plastic. Avoid glass <$3.
πŸ‡¨πŸ‡³ China 3924.10.40.00 ~5–10% Check local customs for exact rates.
πŸ‡ͺπŸ‡Ί EU 3924.10.40.00 4.5% VAT applies separately.
πŸ‡¬πŸ‡§ UK 3924.10.40.00 4.5% Post-Brexit tariffs may vary.

πŸ“Œ Conclusion:
- Plastic is the most tax-efficient material for measuring cups entering the US.
- Glass is heavily taxed, especially under $3.
- Educational/Demonstrational items offer a middle ground (7.5%) but require strict compliance with "unsuitable for other uses" criteria.


πŸ“Œ VI. Common Errors & Pitfalls

❌ Error 1: Declaring a glass cup as "Plastic" to avoid 30% tax
πŸ‘‰ Consequence: Customs inspection will reveal material mismatch β†’ Seizure + Fine.

❌ Error 2: Using 9023.00.00.00 for standard lab cups
πŸ‘‰ Consequence: Customs will reject "demonstrational" claim if the cup is suitable for general lab use β†’ Reclassification to 30% (Glass) or 14% (Plastic).

❌ Error 3: Ignoring Unit Value for Glassware
πŸ‘‰ Consequence: If value is <$3, tax is 30%. If you declare $3.01 but it's plain (not engraved), it may not fit 7013.49.30.00 β†’ Uncertainty & Delays.


🎯 VII. Conclusion: Professional Declaration for Cost Savings

🎯 Key Takeaway:

πŸ”Ή Plastic Cups: Aim for 3924.10.40.00 (3.4%).
πŸ”Ή Glass Cups: Avoid if <$3 (30% tax). If $3–$5, ensure engraving to hit 18.8%.
πŸ”Ή Educational Kits: Use 9023.00.00.00 (7.5%) but ensure strict "demonstration-only" labeling.


πŸ“Œ Pro Tip:
For Plastic Measuring Cups, 3924.10.40.00 is the gold standard for low-cost, low-tax clearance. Ensure your product description emphasizes "other household articles" or "laboratory supplies" rather than just "cups" to avoid the 14% bracket.


πŸ“£ Action Item:

πŸ“ž Contact your customs broker with product photos and unit price.
πŸš€ Declare accurately to avoid audits and maximize profit margins!


✨ Professional Clearance, Precise Classification!
πŸ’Ό Every percentage point counts in customs duty!

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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.