Gua Sha Board
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326908610 | 87.9% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
πͺ¨ Gua Sha Board: The Ancient Beauty Toolβs HS Code & Tax Reality
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What is a "Gua Sha Board"?
Gua Sha (scraping) boards are traditional tools used in Traditional Chinese Medicine (TCM) and modern skincare for facial massage and body therapy. In international trade, these boards are not unified under a single code. Their classification depends entirely on the material they are made from.
1. Iron or Steel Boards: Solid metal sheets (often stainless steel or iron) polished for scraping. 2. Non-Metallic Boards: Made from plastics, resins, stones, or other composite materials.
β οΈ Key Distinction Point:
- If the board is made of iron or steel β It falls under Chapter 73 (Articles of Iron or Steel).
- If the board is made of plastic or other non-metallic materials β It falls under Chapter 39 (Plastics).
- Note: There is no specific "Beauty Tool" chapter. You must classify by material composition.
π¦ II. HS Code Classification Details (Based on Provided Data)
Based on the provided data, here are the precise HS Codes and their descriptions for Gua Sha boards:
| HS Code | Product Description | Material | Classification Logic |
|---|---|---|---|
| 7326.90.86.10 | Other articles of iron or steel: Other Laminated goods consisting of two or more flat-rolled sheets of iron or steel held together with an adhesive or having a core of non-metallic material | Iron/Steel | If your steel Gua Sha board is a laminate (e.g., steel layers with a non-metallic core or adhesive), use this code. |
| 7326.90.86.88 | Other articles of iron or steel: Other: Other: Other: Other Other | Iron/Steel | If your steel Gua Sha board is a solid piece or not a laminate, use this "Other" category. |
| 3926.90.99.89 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other | Plastic/Non-Metallic | For Gua Sha boards made of plastic, resin, horn, or other non-metallic materials. |
π Critical Reminder:
- Steel Boards: Almost always incur high tariffs due to trade restrictions.
- Plastic/Non-Metal Boards: In the provided data, these have 0% tax, making them significantly cheaper to import.
- Do not assume "Beauty Tool" exempts you from duty. The material dictates the code, and the material dictates the tax.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN) (Note: Data implies high tariffs typical of US-China trade context)
β Effective Date: Current rates apply as per the provided data
π― 1. 7326.90.86.10 & 7326.90.86.88 ββ Steel Gua Sha Boards
| Item | Content |
|---|---|
| Base Tariff | 2.9% (ad valorem) |
| Section 301 Surcharge | +25.0% |
| Steel/Aluminum/Copper Surcharge | +50.0% |
| Total Tax Rate | 77.9% |
| Tax Calculation | CIF Value Γ 77.9% |
| De Minimis Exemption | β Not Applicable (High tax rate excludes it from standard low-value exemptions) |
| Legal Basis Path | Base Tariff β Section 301 (25%) β Steel/Aluminum/Copper (50%) |
π Explanation:
- The 2.9% is the standard WTO base rate for steel articles.
- The 25% is the Section 301 tariff targeting Chinese goods.
- The 50% is a specific surcharge for steel products (often linked to recent trade actions on steel and aluminum).
- Total: 77.9%. This is a very high cost. Importing steel Gua Sha boards from China to the US is extremely expensive.
π― 2. 3926.90.99.89 ββ Plastic/Non-Metallic Gua Sha Boards
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Steel/Aluminum/Copper Surcharge | 0.0% (Not applicable) |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% |
| De Minimis Exemption | β Likely Applicable (Depending on value and current de minimis rules) |
π Explanation:
- Plastic and non-metallic goods often face lower or zero base tariffs.
- Crucially, the provided data shows 0% surcharges for this code.
- Total: 0%. This makes plastic Gua Sha boards highly competitive in cost compared to steel ones.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Preparation Checklist (Must-Haves)
| Document | Required | Explanation |
|---|---|---|
| β Product Composition Report | βοΈ | Must explicitly state material (e.g., "304 Stainless Steel" or "ABS Plastic"). |
| β Product Photos | βοΈ | Show the entire board, edges, and any branding. |
| β Commercial Invoice | βοΈ | Clear description: "Gua Sha Board, Material: Plastic/Steel." |
| β Packing List | βοΈ | Weight and dimensions. |
β 2. Declaration Strategy (Key Principles)
π₯ "Material Defines Code, Code Defines Tax!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Steel Board | 7326.90.86.88 (or .10 if laminated) |
Declare as "Beauty Tool" or "Plastic" | 77.9% Tariff + Potential Penalties for Misclassification |
| Plastic Board | 3926.90.99.89 |
Declare as "Steel" | Overpayment of taxes (Unnecessary cost) |
| Mixed Materials | Declare by primary structural material | Split declaration without justification | Customs may reclassify and assess higher taxes |
π‘ Tip: If your board has a plastic handle but a steel scraping surface, customs will likely classify the entire item based on the essential character, which is the steel surface. Thus, it remains under Chapter 73 and attracts the 77.9% tax.
β 3. Special Considerations
| Situation | Recommendation |
|---|---|
| Importing Steel Boards | Highly discouraged due to 77.9% tax. Consider sourcing from non-China origins or switching to plastic. |
| Importing Plastic Boards | Optimal choice for cost efficiency. No surcharges apply. |
| Laminated Steel Boards | Use 7326.90.86.10 if truly laminated (core + adhesive). If just solid steel, use .88. Both face the same high tax. |
| De Minimis Risk | Even if under $800, high tariffs (77.9%) mean duties are still payable. Do not rely on de minimis for steel goods. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Steel) | Tariff (China Origin) | HS Code (Plastic) | Tariff (China Origin) | Remark |
|---|---|---|---|---|---|
| πΊπΈ USA | 7326.90.86.88 |
77.9% | 3926.90.99.89 |
0.0% | Huge tax gap! |
| π¨π³ China | Check local HS (usually 7326) | Varies | Check local HS (usually 3926) | Varies | Import into China has different rules. |
| πͺπΊ EU | Check local HS | Varies (usually 1.7-4.5% + anti-dumping?) | Check local HS | Varies | EU may have different surcharges. |
| π¦πΊ Australia | Check local HS | Varies | Check local HS | Varies | Generally lower than US steel tariffs. |
π Conclusion:
- For US Imports: Plastic Gua Sha boards are significantly cheaper than steel ones due to the 77.9% vs. 0% tax disparity.
- Supply Chain Strategy: If targeting the US market, avoid steel Gua Sha boards from China unless the margin can absorb the ~78% tax. Switch to plastic, horn, or stone (if classified under 39) for better profitability.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring a steel Gua Sha board as "Beauty Tool" without specifying material.
π Result: Customs will reclassify to Chapter 73 and apply 77.9%. You will pay back taxes + penalties.
β Mistake 2: Assuming all Gua Sha boards are the same.
π Result: Mixing plastic and steel declarations leads to confusion and delays. Always specify material.
β Mistake 3: Using 7326.90.86.10 for a solid steel board.
π Result: Misclassification. Use 7326.90.86.88 for solid items. (Though tax rate is same, accuracy prevents audits).
β Correct Practice:
"Gua Sha Board, Material: ABS Plastic, Unisex, Model XYZ, for Facial Massage."
β Declared as:3926.90.99.89β 0% Tax."Gua Sha Board, Material: 304 Stainless Steel, Polished Surface, Model ABC."
β Declared as:7326.90.86.88β 77.9% Tax.
π― VII. Conclusion: Professional Declaration, Save Costs!
π― Remember:
πΉ "Plastic 0%, Steel 78%: Choose wisely!"
πΉ "Material is King: Declare correctly to avoid penalties!"
πΉ "77.9% Tax on Steel: Is it worth it? Think twice!"
π Pro Tip:
If you must import steel Gua Sha boards, consider pre-classification rulings or sourcing from non-China countries (e.g., Vietnam, Thailand) to avoid the 25% Section 301 and 50% steel surcharges, potentially lowering the rate.
π£ Immediate Action:
π Contact your customs broker with product photos and material specs.
π Switch to plastic for US imports to save ~78% in duties.
πΌ Your profit margin depends on accurate HS coding!
β¨ Professional clearance starts with precise classification!
πΌ Every dollar saved in tax 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.