Party Cup
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823610020 | 35.0% | CN | US | Official Doc |
| 4823690020 | 35.0% | CN | US | Official Doc |
| 7323999080 | 88.4% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
| 6912004400 | 20.0% | CN | US | Official Doc |
| 6912004810 | 19.8% | CN | US | Official Doc |
| 3924102000 | 24.0% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
Product Images
AI Analysis
π₯€ Party Cups (Plastic Tableware)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional US Clearance Strategy
π I. Product Definition & Classification: What is a "Party Cup"?
"Party Cups" are typically disposable or semi-disposable plastic containers designed for serving beverages at social gatherings, events, and parties. In international trade, these items fall under the broad category of "Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics."
However, the specific HS Code and resulting Tariff Rate depend heavily on two critical factors: 1. Capacity/Shape: Are they standard cups, or do they belong to a set (e.g., plates, bowls, serving dishes)? 2. Material: The data provided focuses on Plastic.
β οΈ Key Classification Distinction:
- If the cups are part of a set (e.g., sold with plates, bowls, saucers) or are classified broadly as "Tableware and Kitchenware" including serving dishes β 3924.10.20.00 (Higher Duty).
- If they are standalone cups not part of a complex set, or classified as "Other" tableware β 3924.10.40.00 (Lower Duty).
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicability for "Party Cups" | Duty Rate |
|---|---|---|---|
3924.10.20.00 |
Tableware and kitchenware: Plates, cups, saucers, soup bowls... serving dishes and platters | High Risk Category. If the importer declares the cups as part of a broader "Tableware Set" or if the CBP interprets them as standard "Cups" within this specific subheading. | 14.0% |
3924.10.40.00 |
Tableware and kitchenware: Other | Optimal Category. Typically applies to standalone plastic cups, drinking glasses, or items not specifically listed under the "Plates, bowls, saucers" cluster. | 3.4% |
π Critical Warning:
- 3924.10.20.00 includes explicit mention of "cups." However, customs often allows for3924.10.40.00("Other") for disposable party cups if they are not part of a matched set with plates/bowls.
- Misclassification Risk: Declaring a simple disposable cup as3924.10.20.00when it should be3924.10.40.00is not a major penalty issue, but the reverse (declaring3924.10.40.00when it clearly fits3924.10.20.00as part of a set) can trigger audits.
- Best Practice: For standard, standalone, disposable party cups, argue for 3924.10.40.00 ("Other") to benefit from the lower 3.4% rate, unless they are sold in a kit with other tableware.
π° III. 2026 Latest Tariff Rate Breakdown (USA & China Origin)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current Section 301 Tariffs Apply
π― 1. 3924.10.20.00 β Tableware (Cups, Plates, Bowls, etc.)
| Item | Details |
|---|---|
| Base Tariff (MFN) | 6.5% |
| Section 301 Additional Tariff | 7.5% |
| Total Tariff Rate | 14.0% |
| Calculation Basis | CIF Value Γ 14.0% |
| De Minimis Exemption? | β No (Items over $800 may still be subject to duty if not eligible for Section 321, but generally, low-value shipments are scrutinized for plastic tableware under recent enforcement trends). |
| Legal Authority | HTSUS 3924.10.20.00 + Section 301 Footnote. |
π Explanation:
- This is the standard rate for plastic cups explicitly listed under "cups" in the tariff schedule.
- If your party cups are declared here, you pay 14% on the total value.
π― 2. 3924.10.40.00 β Other Tableware/Kitchenware
| Item | Details |
|---|---|
| Base Tariff (MFN) | 3.4% |
| Section 301 Additional Tariff | 0.0% |
| Total Tariff Rate | 3.4% |
| Calculation Basis | CIF Value Γ 3.4% |
| De Minimis Exemption? | β No (Same as above). |
| Legal Authority | HTSUS 3924.10.40.00. |
π Explanation:
- This is the preferred rate for many disposable party cups if they can be classified as "Other" rather than the specific "Cups" list under 3924.10.20.
- Savings: 10.6% lower than the alternative.
- Strategy: Ensure product descriptions emphasize "disposable," "beverage containers," and avoid terms like "matched set" if sold individually.
π οΈ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
β 1. Required Documentation
| Document | Required? | Notes |
|---|---|---|
| Commercial Invoice | β Yes | Must clearly state: "Plastic Party Cups," Material (PP/PS), Quantity, Unit Price. |
| Product Photos | β Yes | Show cups as standalone items. Avoid images showing them packed with plates/bowls if claiming 3924.10.40.00. |
| Material Composition | β Yes | Specify "Food Grade Plastic" or "Polypropylene." |
| Country of Origin | β Yes | Must state "Made in China" if applicable. |
β 2. Classification Strategy for Party Cups
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Bulk Disposable Cups (e.g., 100pcs box) | 3924.10.40.00 |
Classified as "Other" tableware. Lower duty (3.4%). |
| Party Kits (Cups + Plates + Napkins) | 3924.10.20.00 |
May be considered a "Set" of tableware. Higher duty (14%). |
| Reusable Plastic Cups | 3924.10.20.00 |
More likely to be seen as standard "Cups" under the specific heading. |
π₯ Key Tip:
"Standalone vs. Set" is the key.
- If you ship only cups, use 3924.10.40.00.
- If you ship cups + plates, be prepared for 3924.10.20.00 or argue that the cup is the primary item and plates are accessories.
β 3. Special Considerations
| Situation | Advice |
|---|---|
| FDA Compliance | Ensure cups are FDA-compliant for food contact. Customs may hold goods if no proof of food-safe material is provided. |
| Eco-Friendly Claims | If marketing as "Biodegradable," ensure you have certification. Mislabeling can lead to penalties. |
| Low-Value Shipments | While De Minimis ($800) often applies, Section 301 tariffs may still be enforced on plastic tableware from China in some cases. Verify with your broker. |
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 |
3.4% | Best for standalone cups. 3924.10.20.00 is 14%. |
| π¨π³ China | 3924.10.40.00 |
5-10%* | *Est. based on general MFN. |
| πͺπΊ EU | 3924.10 |
6.5% | No additional tariffs, but VAT applies. |
| π¬π§ UK | 3924.10 |
6.5% | Post-Brexit trade terms apply. |
π Conclusion:
- USA is the most complex due to Section 301 tariffs.
- Strategy: Maximize use of 3924.10.40.00 for US imports to save 10.6%.
π VI. Common Mistakes & Pitfalls
β Mistake 1: Declaring cups as "Household Articles" generally.
π Consequence: Incorrect HS Code, potential audit, and delayed clearance.
β Mistake 2: Ignoring FDA requirements.
π Consequence: Customs and Border Protection (CBP) may detain goods for lack of food-contact safety proof.
β Mistake 3: Using 3924.10.20.00 for standalone cups.
π Consequence: Overpaying 10.6% in duties unnecessarily.
β Correct Approach:
"Disposable Plastic Party Cups, Polypropylene, 16oz, Food-Grade, Packaged in Boxes."
HS Code:3924.10.40.00(if standalone) or3924.10.20.00(if part of a set).
π― VII. Conclusion: Professional Classification Saves Money!
π― Remember the Rule:
πΉ "Cups Standalone = 'Other' (3.4%)"
πΉ "Cups in a Set = 'Tableware' (14%)"
πΉ "Always Declare FDA Compliance for Plastic Tableware!"
π Pro Tip:
If you are importing large volumes, consider requesting a Binding Ruling from CBP to confirm the classification of your specific party cups as
3924.10.40.00to ensure legal certainty and tax savings.
π£ Act Now:
π Contact Your Customs Broker with product photos and invoice details.
π Optimize Your Supply Chain with the correct HS Code to avoid unexpected 14% duties!
β¨ Accurate Classification, Lower Duties, Faster Clearance!
πΌ Don't let "Party Cups" cost you a party budget!
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.