Freshness Preservation Tray
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924103000 | 22.8% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7323999080 | 88.4% | CN | US | Official Doc |
| 7323997000 | 65.3% | CN | US | Official Doc |
| 3924901050 | 13.3% | CN | US | Official Doc |
AI Analysis
π₯ Freshness Preservation Tray (Food Warmers & Storage)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π I. Product Definition & Classification: What Exactly Is a "Freshness Preservation Tray"?
A "Freshness Preservation Tray" in international trade generally refers to tableware or kitchenware used for keeping food warm or storing it. Its classification depends strictly on the material composition. It is not a single HS code but falls into two main categories:
1. Plastic Tableware/Containers: Plastic trays designed for food service or storage.
2. Iron/Steel Tableware/Kitchenware: Metal trays (often stainless steel) used for catering or home use.
β οΈ Key Distinction Point:
- If the material is Plastic β It falls under Heading 3924 (Tableware/Kitchenware of Plastics).
- If the material is Iron or Steel β It falls under Heading 7323 (Tableware/Kitchenware of Iron or Steel).
- Crucial Warning: For steel/iron products, additional punitive tariffs (Section 301 and "122 clauses") apply heavily to Chinese-origin goods.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
3924.10.30.00 |
Tableware & Kitchenware, of plastics; Table plates, platters, etc. | Plastic food warmers, catering trays | β Plastic |
3924.10.40.00 |
Tableware & Kitchenware, of plastics; Other tableware & kitchenware | Other plastic food containers/warmers | β Plastic |
7323.99.90.80 |
Tableware, kitchenware & other household articles of iron or steel | Steel/Iron food warmers, catering trays | β Iron/Steel |
7323.99.70.00 |
Tableware, kitchenware & other household articles of iron or steel | Non-precious metal kitchen items (steel/aluminum/copper) | β Steel/Aluminum/Copper |
3924.90.10.50 |
Other household articles of plastics; Cling film/protective covers | Plastic food covers,δΏι²ε₯ (not strictly a tray but related) | β Plastic |
π Focus Alert:
- Plastic items (3924) have significantly lower total taxes compared to metal items.
- Steel/Aluminum/Copper items (7323) face massive additional tariffs (up to 88.4% total), making them expensive to import into the US from China.
- Do not misdeclare steel trays as plastic to avoid tariffs; customs will inspect the material.
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current rates apply as per 2026 trade policies (including Section 301 and 122 clauses)
π― 1. 3924.10.30.00 ββ Plastic Table Plates & Platters
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Additional Tariff (Section 301) | 7.5% |
| 122-Clause Tariff | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable (High-value commercial imports usually exceed threshold) |
| Legal Basis | USITC 3924.10.30.00 β Section 301 Footnote β 122 Clause |
π Explanation:
- Plastic tableware is subject to moderate tariffs.
- The 22.8% rate is manageable for most businesses, but still significantly higher than the base MFN rate.
π― 2. 3924.10.40.00 ββ Other Plastic Tableware/Kitchenware
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 0.0% |
| 122-Clause Tariff | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | USITC 3924.10.40.00 β 122 Clause |
π Note:
- This is the most cost-effective plastic category.
- If your product fits "Other tableware" (not just plates/platters), this 13.4% rate is highly competitive.
- Ensure the product description does not imply "specialized industrial" use, which might change classification.
π― 3. 7323.99.90.80 ββ Iron or Steel Tableware/Kitchenware
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301) | 25.0% |
| 122-Clause Tariff | 10% |
| Steel/Aluminum/Copper Surcharge | 50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | USITC 7323.99.90.80 β Section 301 β 122 Clause β Steel Surcharge |
π Critical Warning:
- 88.4% is extremely high!
- The 50% surcharge is specifically for "Steel, Aluminum, Copper products" under recent trade actions.
- Importing steel food warmers from China to the US is prohibitively expensive unless you have a specific exemption or alternative supply chain.
π― 4. 7323.99.70.00 ββ Non-precious Metal Kitchenware (Steel/Aluminum/Copper)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 0.0% |
| 122-Clause Tariff | 10% |
| Steel/Aluminum/Copper Surcharge | 50% |
| Total Tax Rate | 65.3% |
| Tax Calculation | CIF Value Γ 65.3% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | USITC 7323.99.70.00 β 122 Clause β Steel Surcharge |
π Note:
- Even if Section 301 is 0%, the 50% Steel Surcharge makes this category very costly.
- Aluminum and Copper items are also subject to this surcharge.
π― 5. 3924.90.10.50 ββ Plastic Household Articles (Cling Film/Covers)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Additional Tariff (Section 301) | 0.0% |
| 122-Clause Tariff | 10% |
| Total Tax Rate | 13.3% |
| Tax Calculation | CIF Value Γ 13.3% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis | USITC 3924.90.10.50 β 122 Clause |
π Note:
- If the "Freshness Preservation" product is actually a plastic cover/film rather than a rigid tray, this code applies.
- Low tax rate, but ensure the product description matches "covering material."
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state Material (Plastic vs. Steel) |
| β Product Photos | βοΈ | Clear images showing structure, brand, and material texture |
| β Commercial Invoice | βοΈ | Accurate description: e.g., "Plastic Food Warmer Tray" or "Steel Catering Tray" |
| β Packing List | βοΈ | Weight and dimensions for duty calculation |
| β Material Certificate | βοΈ | If disputed, prove plastic is not metal (especially for 3924 vs 7323) |
β 2. Declaration Tips (Key Mantra)
π₯ βMaterial is King, Code Follows Material, Steel Pays Extra, Plastic Saves!β
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic Tray | 3924.10.30.00 or 3924.10.40.00 |
Misdeclare as Steel to avoid 50% surcharge? β Customs will catch you |
| Steel Tray | 7323.99.90.80 |
Hide as "Plastic-coated steel" without proof β High risk of penalty |
| Mixed Pack | Declare separately | Combine plastic and steel in one line β Confusion & Audit |
| Cling Film/Cover | 3924.90.10.50 |
Declare as "Tray" β Wrong code, wrong tax |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Plastic Trays | Provide design drawings to confirm itβs "tableware" not "packaging." |
| Steel with Plastic Coating | Still classified as Steel (7323) if the core is metal. Expect 65-88% tax. |
| Bamboo/Wood Trays | Not covered in this data. Check Chapter 44 (4420 or 4419). |
| Stainless Steel vs. Iron | Both fall under 7323. No difference in tariff for this purpose. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Note |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 (Plastic) |
13.4% | FDA/LFGB (Food Contact) | Steel trays face 65-88% |
| πΊπΈ USA | 7323.99.90.80 (Steel) |
88.4% | FDA/NSF | High cost, low margin |
| πͺπΊ EU | 3924.10.00 |
0-6.5% | LFGB/Food Grade | No Section 301 taxes |
| π¨π³ China | 3924.10.30.00 |
5.3% | GB4806 | Domestic duty applies |
π Conclusion:
- Plastic trays are viable for US export with 13-23% tax.
- Steel trays are not cost-effective for US export from China due to the 50% Steel Surcharge + 10% 122 Clause.
- Consider shifting supply chain to Vietnam/Mexico for steel products to avoid US tariffs.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Steel Tray as Plastic to save 75% in tax.
π Consequence: Customs inspection reveals metal β Confiscation, fines, and blacklist.
β Error 2: Not specifying the 122 Clause in internal accounting.
π Consequence: Unexpected 10% charge on top of expected 301 tariffs β Margin erosion.
β Error 3: Using vague descriptions like "Kitchen Item" without material detail.
π Consequence: Customs assigns worst-case tariff rate β Delayed clearance.
β Correct Action:
"Plastic Food Preservation Tray, BPA-Free, Model XYZ, Designed for Catering Use"
vs.
"Stainless Steel Food Warmer Tray, 2021 Model, NSF Certified"
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Mantra:
πΉ "Plastic is Cheap, Steel is Expensive, Material is Key, Don't Guess!"
πΉ "122 Clause adds 10%, Steel Surcharge is 50%, Total Tax Skyrockets!"
π Pro Tip:
If you are exporting Steel Freshness Trays, investigate Country of Origin alternatives (e.g., Vietnam, India) to avoid US Section 301 and Steel Surcharge. For Plastic Trays, ensure FDA compliance for food-contact materials.
π£ Immediate Action:
π Consult a licensed customs broker + Provide material samples + Apply for Pre-Ruling if volume is high.
π Clear customs smoothly, maximize profit, avoid surprises!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percent of tariff saved is pure profit!
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.