Napkin Holder
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | Official Doc |
| 4420110030 | 13.2% | CN | US | Official Doc |
| 4420110010 | 13.2% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
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AI Analysis
𧻠Napkin Holder (Kitchen Paper Towel Rack)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professionalιε
³ Strategy
π I. Product Definition & Classification: Do You Really Understand "Napkin Holders"?
Napkin holders, often referred to as Kitchen Paper Towel Racks in international trade, are essential household accessories used to store and dispense paper towels or napkins in kitchens, bathrooms, and commercial spaces.
In international trade, they are classified primarily by material composition, which drastically affects their HS Code classification and, consequently, the tariff rates applied (especially under current US-China trade restrictions).
β οΈ Key Distinction Point:
- Plastic Items: Classified under Chapter 39 (Plastics).
- Wood/Bamboo Items: Classified under Chapter 44 (Wood).
- Metal Items: Classified under Chapter 73 (Articles of Iron or Steel).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material | Total Tax Rate |
|---|---|---|---|---|
3924.10.40.00 |
Plastic kitchen napkin holder, for kitchen use | Standard plastic countertop racks | π₯£ Plastic | 13.4% |
4420.11.00.30 |
Wooden or bamboo kitchen napkin holder, for kitchen use | Natural wood/bamboo stylish racks | π³ Wood/Bamboo | 13.2% |
4420.11.00.10 |
Accessories of wooden or bamboo napkin holder, for kitchen use | Replacement parts or components | π³ Wood/Bamboo | 13.2% |
3924.90.56.50 |
Other plastic articles (including napkin holders), for kitchen use | Other plastic kitchen accessories | π₯£ Plastic | 20.9% |
7323.99.90.30 |
Metal kitchen napkin holder, for kitchen use | Stainless steel, aluminum, copper racks | π© Metal | 88.4% |
π Key Reminder:
- Wood/Bamboo items generally enjoy the lowest base tariff (3.2%).
- Plastic items vary between 3.4% base, depending on whether they are specific napkin racks (3924.10.40.00) or "other" plastic kitchen items (3924.90.56.50).
- Metal items face extremely high tariffs due to Section 301 and other trade measures.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current Trade Measures (2025-2026)
π― 1. 3924.10.40.00 β Plastic Kitchen Napkin Holder
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | 0.0% (Note: Some plastic items may fall under different subheadings with 7.5%, see below) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible (Subject to full duty assessment) |
| Legal Basis Path | HTSUS:3924.10.40.00 β Section 122 Authority |
π Explanation:
- This is a standard plastic napkin rack. The base rate is 3.4%.
- It is subject to a +10% Section 122 tariff (often related to specific trade remedies or retaliatory measures).
- No Section 301 additional tariff is listed for this specific subheading in the provided data, resulting in a moderate total rate of 13.4%.
π― 2. 4420.11.00.30 & 4420.11.00.10 β Wooden or Bamboo Napkin Holder/Accessories
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tariff | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value Γ 13.2% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:4420.11.00.xx β Section 122 Authority |
π Note:
- Wooden and bamboo items have the lowest base tariff (3.2%).
- Like plastic racks, they are subject to the +10% Section 122 tariff.
- Total rate: 13.2%, making them slightly cheaper than plastic racks (13.4%).
π― 3. 3924.90.56.50 β Other Plastic Kitchen Articles (Napkin Holders)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3924.90.56.50 β Section 301 β Section 122 |
π Critical Warning:
- If your plastic napkin holder is classified as "Other" (not specifically listed under3924.10.40.00), it falls under3924.90.56.50.
- This subheading is subject to an additional 7.5% Section 301 tariff.
- Total rate jumps to 20.9%. Ensure accurate classification to avoid overpaying.
π― 4. 7323.99.90.30 β Metal Kitchen Napkin Holder
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Additional Steel/Aluminum/Copper Tariff | +50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:7323.99.90.30 β Section 301 (25%) β Section 122 (10%) β Steel/Al/Cu Addl Tariff (50%) |
π High Cost Alert:
- Metal napkin holders face catastrophic tariffs.
- Base: 3.4%
- Section 301: +25%
- Section 122: +10%
- Special Steel/Aluminum/Copper Tariff: +50%
- Total: 88.4%
- Recommendation: Avoid importing metal napkin holders from China unless the margin can absorb this cost, or explore sourcing from non-China origins.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Material, dimensions, weight, capacity (e.g., "Holds 1 roll of paper towels") |
| β Product Photos | βοΈ | Clear images showing material (plastic grain, wood grain, metal finish), brand, and model number |
| β Commercial Invoice | βοΈ | Clearly state "Kitchen Paper Towel Holder" or "Napkin Rack" |
| β Packing List | βοΈ | Detail contents, especially if shipped with accessories (e.g., extra holders) |
| β Certificate of Origin (CO) | βοΈ | Critical for verifying origin to apply correct Section 122/301 rates |
| β Third-Party Test Report | βοΈ | FDA/California Prop 65 compliance for plastic/wooden items contacting food surfaces |
β 2. Classification Strategy (Key Mantra)
π₯ βMaterial First, Specificity Matters! Avoid Metal, Choose Wood!β
| Scenario | Correct HS Code | Incorrect Practice | Consequence |
|---|---|---|---|
| Plastic Rack | 3924.10.40.00 |
3924.90.56.50 |
Tax jumps from 13.4% to 20.9% |
| Wooden/Bamboo Rack | 4420.11.00.30 |
4420.99.xx |
Avoid higher general wood rates |
| Metal Rack | 7323.99.90.30 |
8302.xx (Hardware) |
Risk of 88.4% vs lower hardware rates, but metal is heavily penalized |
| Mixed Material | Classify by Essential Character | Split incorrectly | Customs may audit and reclassify, causing delays |
β 3. Special Handling Notes
| Situation | Handling Advice |
|---|---|
| OEM Private Label | Provide authorization letter to prove brand ownership; avoid IP issues |
| Plastic vs. "Other Plastic" | Ensure your plastic holder fits 3924.10.40.00 (specifically for napkin racks). If itβs a complex multi-functional item, it might fall under 3924.90.56.50 (20.9%). Clarify with customs broker! |
| Wood Treatment | Ensure wood is fumigated/isolated to meet ISPM 15 standards if packed in wood crates |
| Metal Imports | Strongly Consider Alternative Sourcing due to 88.4% tariff. If unavoidable, calculate profit margins carefully |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 4420.11.00.30 (Wood) |
13.2% | FDA/Prop 65 | Lowest Duty Option among materials |
| πΊπΈ USA | 3924.10.40.00 (Plastic) |
13.4% | FDA/Prop 65 | Very competitive, slight penalty vs wood |
| πΊπΈ USA | 7323.99.90.30 (Metal) |
88.4% | No specific food contact cert needed, but heavy tax | Avoid unless premium pricing |
| π¨π³ China | 4420.11.00.30 |
5% (Import Tariff) | CCC (if applicable) | No Section 122/301 |
| πͺπΊ EU | 4420.11.00.30 |
0-4% | CE/Food Contact | No Section 122/301 equivalents |
π Conclusion:
- USA Market: Wood (13.2%) and Plastic (13.4%) are highly competitive. Metal (88.4%) is economically unviable for mass market.
- Strategy: Prioritize Wood/Bamboo or Plastic products for US export to minimize tax burden.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Misclassifying plastic napkin holders as "Other Plastic Household Articles" (3924.90.56.50)
π Consequence: Unnecessary 7.5% Section 301 tariff β Tax increases from 13.4% to 20.9%.
π Fix: Always use 3924.10.40.00 for specific napkin/paper towel racks.
β Error 2: Ignoring Section 122 Tariff for all materials
π Consequence: Underpayment of duties β Penalties + Interest.
π Fix: All listed HS Codes include a +10% Section 122 tariff. Plan cash flow accordingly.
β Error 3: Assuming Metal items are exempt from high tariffs
π Consequence: Shock at 88.4% total duty.
π Fix: Metal items carry the 50% Steel/Al/Cu additional tariff + 25% Section 301 + 10% Section 122. Avoid if possible.
π― VII. Conclusion: Smart Classification, Maximize Profit!
π― Remember the Mantra:
πΉ βWood wins, Plastic is close, Metal is death!β
πΉ β13.2% for Wood, 13.4% for Plastic, 88.4% for Metal β Know the difference!β
πΉ βSection 122 adds 10% to all β Donβt forget it!β
π Pro Tip:
If your supplier offers Wood/Bamboo and Plastic options with similar quality, choose Wood for the lowest duty rate (13.2%).
For Plastic, ensure the HS Code is specifically3924.10.40.00to avoid the higher20.9%rate.
Never import Metal Napkin Holders from China to the US unless you have a premium niche market that can absorb 88.4% duty.
π£ Immediate Action:
π Consult your customs broker to confirm the exact material breakdown.
πΈ Provide clear photos and specs to justify3924.10.40.00or4420.11.00.30.
π Optimize your supply chain now to save thousands in tariffs!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on This 3% Difference!
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.