Plastic Agricultural Irrigation Water Storage Tank
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3923102000 | 35.0% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
π Plastic Agricultural Irrigation Water Storage Tank
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition and Classification: Do You Really Understand "Agricultural Water Storage"?
Plastic agricultural irrigation water storage tanks are critical components in modern farming, used for storing, transporting, and distributing water in irrigation systems. In international trade, they are primarily classified under Chapter 39 (Plastics and Articles Thereof). However, the specific HS Code depends heavily on whether the tank is considered a general storage container (Heading 3926) or a packaging unit (Heading 3923).
β οΈ Key Distinction:
- If the tank is designed for direct use in storage/irrigation (e.g., large tanks, buckets, water containers) βε½η±» to 3926.90 (Other plastic articles).
- If the tank is primarily a shipping package for agricultural goods (e.g., crates/boxes for transporting produce) βε½η±» to 3923.10 (Articles for the conveyance or packing of goods).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη §)
| HS Code | Product Description | Application Scenario | Primary Function |
|---|---|---|---|
3926.90.99.89 |
Plastic storage tanks for agricultural irrigation, made of plastic, in tank form, classified as other plastic articles. | Large-scale irrigation tanks, mobile water storage units. | Storage/Usage (Not packaging) |
3926.90.10.00 |
Plastic water tanks or plastic storage buckets for construction/building, in bucket or tank form, fitting the classification of water tanks and buckets. | Construction site water tanks, large plastic buckets for water. | Storage/Usage (Specific to tanks/buckets) |
3923.10.20.00 |
Plastic packaging crates for agricultural products, made of plastic, in crate form, used for packing agricultural produce. | Crates for moving harvested crops (e.g., apples, tomatoes). | Packaging/Transport |
3923.10.90.00 |
Plastic packaging crates, in the form of boxes, cases, crates, and similar articles, classified as other packing supplies. | General plastic boxes/crates for non-agri goods or mixed use. | Packaging/Transport |
3926.90.99.89 |
Plastic containers, made of plastic, in container form, falling under the residual category of other plastic articles. | Generic plastic containers not specifically covered elsewhere. | Storage/Usage (Catch-all) |
π Key Reminder:
- Storage Tanks (for water/irrigation) generally fall under 3926.90.
- Packaging Crates (for holding produce during transport) fall under 3923.10.
- Misclassification Risk: Declaring a storage tank as "packaging" to avoid higher tariffs is risky if the primary use is storage, not shipping.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and subsequent imports)
π― 1. 3926.90.99.89 ββ Plastic Storage Tanks for Agricultural Irrigation / General Plastic Containers
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible (Section 301 & 122 usually exclude low-value shipments from exemption) |
| Legal Basis Path | 3926.90.99.89 β Section 301: 7.5% + Section 122: 10% |
π Explanation:
- This code is the most common for agricultural water storage tanks.
- The 22.8% total rate includes base duty, Section 301 (China-specific), and Section 122 (newer addition).
- High Impact: This is a significant cost factor for agricultural equipment imports.
π― 2. 3926.90.10.00 ββ Plastic Water Tanks or Buckets
| Item | Content |
|---|---|
| Base Tariff | 3.4% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | 3926.90.10.00 β Section 301: 7.5% + Section 122: 10% |
π Note:
- If your product is specifically identified as a "water tank" or "bucket" (e.g., large blue plastic barrels), it may qualify for this slightly lower rate (20.9% vs 22.8%).
- Ensure the product description clearly states "Water Tank" or "Bucket" to support this classification.
π― 3. 3923.10.20.00 ββ Plastic Packaging Crates for Agricultural Products
| Item | Content |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | 3923.10.20.00 β Section 301: 25.0% + Section 122: 10% |
π Critical Warning:
- Although the base tariff is 0%, the Section 301 tariff is significantly higher (25%) for packaging goods compared to storage goods (7.5%).
- Total Rate: 35%, which is higher than the storage tank rate (20.9%-22.8%).
- Do NOT misclassify storage tanks as packaging crates to save money; it will result in higher taxes and potential customs penalties.
π― 4. 3923.10.90.00 ββ Other Plastic Packaging Crates
| Item | Content |
|---|---|
| Base Tariff | 3.0% (Ad Valorem) |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value Γ 38.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | 3923.10.90.00 β Section 301: 25.0% + Section 122: 10% |
π Note:
- This is the highest tariff category in the dataset.
- Apply only if the item is a general-purpose plastic box/crate not specifically for agriculture.
π― 5. 3926.90.99.89 ββ Plastic Containers (Residual Category)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | 3926.90.99.89 β Section 301: 7.5% + Section 122: 10% |
π Note:
- This is the same rate as the agricultural storage tank (see #1).
- Use this if the container doesn't fit the specific "water tank" description but is still for storage/use.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Must Provide? | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include dimensions, material type (e.g., HDPE), capacity, and intended use. |
| β Product Photos (Clear) | βοΈ | Show the entire tank, including any handles, spouts, or labels. |
| β Commercial Invoice | βοΈ | Clearly state: "Plastic Agricultural Irrigation Water Storage Tank" or "Plastic Water Bucket." |
| β Packing List | βοΈ | Detail net/gross weight, dimensions per unit. |
| β Certificate of Origin | βοΈ | If applicable, for potential FTZ benefits (though unlikely for China origin under current tariffs). |
| β Declaration of Use | βοΈ | Explicitly state whether it is for storage or packaging. |
β 2. Declaration Tips (Key Mantra)
π₯ "Storage is 20-22%, Packaging is 35-38%! Declare Use, Save Money!"
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| Large tank for holding water | 3926.90.99.89 or 3926.90.10.00 |
Misdeclare as "Packaging Crate" | Tax jumps from ~22% to 35-38% |
| Crate for transporting tomatoes | 3923.10.20.00 |
Misdeclare as "Storage Tank" | Tax jumps from 35% to 22.8% + Penalty |
| Generic plastic box | 3923.10.90.00 |
Misdeclare as "Agricultural Tank" | Tax jumps from 38% to 22.8% + Penalty |
| Small plastic bucket for water | 3926.90.10.00 |
Misdeclare as "Packaging" | Tax jumps from 20.9% to 35% |
β 3. Special Situation Handling
| Situation | Recommendation |
|---|---|
| Multi-purpose Container | If a tank can be used for both storage and shipping, declare based on primary use. If primarily for storage, use 3926. |
| Custom Molded Shapes | Ensure photos show the specific shape (e.g., cylindrical for tank, rectangular with handles for crate) to support HS Code. |
| Material Specification | Clearly state "Plastic" and type (e.g., HDPE, PP). Some plastics may have different duties, but in this dataset, all are grouped under 3926/3923. |
| Section 122 Tariff | Be aware that the 10% Section 122 tariff applies to most plastic articles from China. It is not avoidable for these HS Codes. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.89 |
22.8% (Storage) / 35% (Packaging) | FDA (if for food/water contact) | Highest total tax due to Sec 301 & 122 |
| π¨π³ China | 3926.90.99.89 |
5.3% | CCC (if applicable) | No Section 301/122 |
| πͺπΊ EU | 3926.90.99.89 |
6.5% (Approx.) | REACH, RoHS | Lower base tariff, no US-style surcharges |
| π¬π§ UK | 3926.90.99.89 |
6.5% (Approx.) | UKCA | Post-Brexit rules apply |
| π¦πΊ Australia | 3926.90.99.89 |
5% | AS/NZS Standards | No Section 301/122 |
π Conclusion:
- The USA imposes the highest total tariff (20.9% - 38%) due to Section 301 (7.5% or 25%) and Section 122 (10%).
- Storage tanks (3926) are cheaper to import into the US than packaging crates (3923) due to lower Section 301 rates.
- China-origin plastic goods face significant barriers in the US market.
π VI. Common Mistakes & Pitfalls (Blood Lessons)
β Mistake 1: Declaring a storage tank as a packaging crate to "save" on base tariff.
π Result: Section 301 jumps from 7.5% to 25%. Total tax increases from 22.8% to 35%. You lose more money!
β Mistake 2: Declaring a packaging crate as a storage tank.
π Result: Customs may reject it as "misdeclaration," leading to fines, delays, and retroactive payment of the higher 35% tax.
β Mistake 3: Ignoring the Section 122 Tariff (10%).
π Result: Underpayment of duties. This is a new addition and applies to most plastic articles. Ensure your broker includes it.
β Mistake 4: Vague Product Description ("Plastic Box").
π Result: Customs officer has discretion to classify it as the highest possible tariff (38% for 3923.10.90.00).
β Correct Practice:
"HDPE Plastic Agricultural Irrigation Water Storage Tank, 1000L Capacity, Blue, Model XYZ, Used for Water Storage, Not for Packaging."
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Storage is 20-22%, Packaging is 35-38%! Declare Use, Save Money!"
πΉ "Section 301 is 7.5% for Storage, 25% for Packaging! Don't Mix Them!"
πΉ "HS Code Determines Destiny, Tax Difference is 12%, One Mistake Costs You Thousands!"
π Pro Tip:
If your plastic tanks are originally from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for Section 301 Exclusions or lower tariffs.
Recommend Apply for Advance Ruling before shipment to confirm the correct HS Code and avoid surprises.
π£ Take Action Now:
π Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your plastic tanks clear customs smoothly, export efficiently, and maximize profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent of Your Cost Deserves to Be Precisely Calculated!
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.