Party Cup Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323999080 | 88.4% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
| 3924102000 | 24.0% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 6911103510 | 43.5% | CN | US | Official Doc |
| 6911104500 | 24.0% | CN | US | Official Doc |
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AI Analysis
π₯€ Party Cup Set (Disposable/Multi-use Cups)
π HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional Entry Strategy
π I. Product Definition & Classification: Do You Really Know "Party Cups"?
Party cups are ubiquitous in social gatherings, catering, and retail. In international trade, they are not classified by a single "party" code but by material and end-use. Based on common sense and trade customs, party cups generally fall into three material categories: Metal (Stainless Steel/Iron), Plastic, or Ceramic/Glass.
β οΈ Key Distinction Points:
- If made of Metal (Steel/Iron) β Classified under Chapter 73 (Articles of Iron or Steel);
- If made of Plastic β Classified under Chapter 39 (Plastics and Articles Thereof);
- If made of Ceramic/Glass β Classified under Chapter 69 (Ceramic Products).
Misclassification leads to severe tariff penalties. Below is the detailed breakdown based on the provided data.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Material Inference | Category Description | Total Tax Rate (US Import from China) |
|---|---|---|---|
7323.99.90.80 |
Metal (Iron/Steel) | Tableware or household utensils, metal material | 88.4% |
7323.99.90.30 |
Metal (Iron/Steel) | Kitchen/tableware, metal or iron material, for food/beverage contact | 88.4% |
3924.10.20.00 |
Plastic | Plastic tableware (cups), matching dish/cup usage | 24.0% |
3924.10.40.00 |
Plastic | Tableware/Other, plastic material, no conflict | 13.4% |
6911.10.35.10 |
Ceramic/Non-breakable | Cup-like form, ceramic or other material, fallback category | 43.5% |
6911.10.45.00 |
Ceramic/Glass | Mugs, beer cups, cup-like containers | 24.0% |
π Important Note:
- Metal Cups carry the highest tax burden (88.4%) due to Section 232 and 301 tariffs.
- Plastic Cups offer the most competitive rates, ranging from 13.4% to 24.0%.
- Ceramic Cups sit in the middle, generally around 24.0%β43.5%.
π° III. Detailed Tariff Breakdown (Including Additional Duties & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN) (Inferred from high surcharge rates in data)
β Effective Time: Current (Includes Section 301 & IEEPA measures)
π― 1. Metal Party Cups: 7323.99.90.80 & 7323.99.90.30
| Item | Content |
|---|---|
| Base Duty | 3.4% (Ad Valorem) |
| Section 301 Surcharge | +25.0% (25% additional duty) |
| Section 122 Tariff | +10% (Specific surcharge for steel/aluminum/copper products) |
| Total Rate | 88.4% |
| Calculation | CIF Value Γ 88.4% |
| Legal Basis | High punitive tariffs apply to Chinese metal tableware. |
π Explanation:
- These HS codes are heavily penalized. The 3.4% base is minor compared to the 25% Section 301 and 10% Section 122 surcharges.
- Total 88.4% makes metal party cups extremely expensive for US importers unless sold as luxury items.
π― 2. Plastic Party Cups: 3924.10.20.00
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10% |
| Total Rate | 24.0% |
| Calculation | CIF Value Γ 24.0% |
π Explanation:
- Plastic cups have a higher base duty (6.5%) but lower surcharges than metal.
- Still subject to significant additional duties, totaling 24%.
π― 3. Plastic Party Cups (Optimized): 3924.10.40.00
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | +10% |
| Total Rate | 13.4% |
| Calculation | CIF Value Γ 13.4% |
π Why is this lower?
- This code (3924.10.40.00) allows for 0% Section 301 surcharge (depending on specific product descriptors and exclusions).
- 13.4% is the most cost-effective option for plastic party cups. Ensure your product description matches "Other Tableware" to qualify.
π― 4. Ceramic/Glass Party Cups: 6911.10.35.10 & 6911.10.45.00
| Item | Content |
|---|---|
| Base Duty | 26.0% (35.10) / 14.0% (45.00) |
| Section 301 Surcharge | 7.5% (35.10) / 0.0% (45.00) |
| Section 122 Tariff | +10% |
| Total Rate | 43.5% (35.10) / 24.0% (45.00) |
| Calculation | CIF Value Γ Rate |
π Explanation:
-6911.10.45.00(Mugs/Beer Cups) is preferred over35.10because it has 0% Section 301 surcharge, resulting in a 24.0% total rate.
- Avoid6911.10.35.10unless necessary, as the 43.5% rate is significantly higher.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Must-Haves)
| Document | Required | Note |
|---|---|---|
| Product Specification | βοΈ | Must clearly state Material (Plastic, Metal, Ceramic). |
| Commercial Invoice | βοΈ | Declare item as "Party Cup Set" with specific material breakdown. |
| Packing List | βοΈ | Show quantities per set. |
| Material Proof | βοΈ | Factory certificate or test report confirming material composition. |
β 2. Classification Strategy (Key Tips)
| Scenario | Recommended HS Code | Tax Rate | Strategy |
|---|---|---|---|
| Plastic Cups | 3924.10.40.00 |
13.4% | β Best Choice. Use this if product fits "Other Tableware". |
| Metal Cups | 7323.99.90.30 |
88.4% | β οΈ High Risk. Only use if unavoidable. Consider switching to plastic. |
| Ceramic Mugs | 6911.10.45.00 |
24.0% | β Good Choice. Declare as "Mugs" or "Beer Cups". |
| Mixed Sets | N/A | β | Do not mix materials in one set. Declare separately. |
π₯ Golden Rule:
"Plastic is cheapest, Metal is most expensive. Always specify material!"
β 3. Special Handling Tips
| Situation | Advice |
|---|---|
| OEM Custom Cups | Provide design drawings to prove material composition. |
| Set Composition | If a "Party Set" contains different materials (e.g., plastic cups + metal straws), declare separately. Do not lump them under one HS code if materials differ significantly, as rates vary wildly (13.4% vs 88.4%). |
| Section 122 Tariff | All codes above include a 10% Section 122 tariff. Ensure your importer has the right to claim any potential exemptions or verify if this applies to your specific product type. |
π V. Global Market Comparison (2024/2025)
| Country/Region | Recommended HS Code | Est. Total Tax (China Origin) | Key Certifications |
|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 (Plastic) |
13.4% | FDA, Prop 65 |
| πͺπΊ EU | 3924.10.90 (Plastic) |
0% - 4% | Food Contact Safe (EC 1935/2004) |
| π¨π³ China | 3924.10.90 |
8% | GB Standard |
| π¬π§ UK | 3924.10.90 |
0% - 4% | UKCA, Food Contact |
π Conclusion:
- The US market is the most challenging due to high punitive tariffs (Section 301 & 122).
- Plastic (3924.10.40.00) is the optimal choice for cost efficiency.
- Metal cups are largely uncompetitive in the US market due to 88.4% total duties.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring Metal Cups as Plastic
π Consequence: Customs seizure, fines, and back-tariff of 75% difference.
β Error 2: Misclassifying Ceramic Mugs as General Cups (6911.10.35.10)
π Consequence: Paying 43.5% instead of 24.0%. Always use 6911.10.45.00 for mugs/beer cups if possible.
β Error 3: Ignoring Section 122 Tariff
π Consequence: Underpayment of 10%. This tariff applies to all listed codes in the data.
β Correct Practice:
"Plastic Party Cup Set, 16oz, Disposable, for Food Use, Model XYZ" β HS 3924.10.40.00
π― VII. Conclusion: Smart Classification Saves Money!
π― Remember the Mantra:
πΉ "Plastic 13%, Ceramic 24%, Metal 88% β Choose Wisely!"
πΉ "Material is King, Description is Queen, Tariff is the Game!"
π Pro Tip:
If your party cups are made of bamboo fiber or compostable materials, they may qualify for different HS codes with lower tariffs. Consult a customs broker for bio-material classifications.
π£ Immediate Action:
π Verify Material β Select HS Code β Apply for Advance Ruling
π Maximize Profit by Minimizing Duty Costs!
β¨ Professional Customs Clearance Starts with Precise Classification!
πΌ Every Percentage Point Matters!
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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.