Plastic Cake Box
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3923102000 | 35.0% | CN | US | Official Doc |
| 3925100000 | 41.3% | CN | US | Official Doc |
| 3925900000 | 40.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3925900000 | 40.3% | CN | US | Official Doc |
AI Analysis
π° Plastic Cake Box (Packaging)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: What Exactly is a "Plastic Cake Box"?
A Plastic Cake Box is a rigid or semi-rigid container made of plastic materials (such as PP, PS, PET, or PVC), designed specifically to hold, protect, and display cakes or similar baked goods. In international trade, its classification depends heavily on its specific form, structural complexity, and primary function. It is generally categorized under Chapter 39 (Plastics and Articles Thereof), specifically within heading 3923 (Articles for the conveyance or packing of goods) or 3925 (Builders' ware of plastics), though 3923 is the most common for direct packaging.
β οΈ Key Distinction Points:
- If the box is a simple, standard container designed primarily for packing/transport β Likely HS 3923.
- If it is a more complex, non-specific plastic container not meeting other specific descriptions β May fall under HS 3925 or 3926.
- The shape (box, bottle, bag, cartridge) and material details are critical for accurate HS Code determination.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the potential HS Codes for Plastic Cake Boxes, along with their tax implications for shipments from China to the US.
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
3923.10.20.00 |
Plastic material, box shape, plastic articles used for packaging | Standard cake boxes, gift boxes, direct food packaging | 35.0% |
3925.10.00.00 |
Plastic material, box or container shape, belongs to plastic packaging/containers class | Generic plastic containers, bulk storage, non-standard packaging | 41.3% |
3925.90.00.00 |
Plastic material, containers/packaging class, other unclassified plastic articles | Miscellaneous plastic containers, not specified elsewhere | 40.3% |
3926.90.99.89 |
Plastic material, plastic articles, belongs to other plastic articles category | Decorative plastic items, non-packaging specific plastic goods | 22.8% |
3925.90.00.00 |
Plastic material, non-specific category plastic articles, falls under catch-all principle | Fallback classification for unclassified plastic items | 40.3% |
π Key Reminder:
- HS 3923.10.20.00 is the most precise fit for "Cake Box" if it is explicitly a box for packaging. It has the lowest total tax rate among the packaging-specific codes (35.0%).
- HS 3925 codes apply if the item is considered a general "container" rather than a specific packaging box, but they carry higher tariffs (40.3% - 41.3%).
- HS 3926.90.99.89 might be used if the box is deemed more of a "plastic article" than a packaging container, but this is less common for functional cake boxes and carries a lower rate (22.8%). However, customs may challenge this if the primary function is clearly packaging.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (including subsequent imports)
π― 1. 3923.10.20.00 ββ Plastic Material, Box Shape, Packaging Article
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| USITC Additional Tariff | +25.0% (Under Section 301) |
| Section 122 Tariff | +10.0% (Specific to certain Chinese imports) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Eligibility | β No (deny_de_minimis) |
| Legal Basis Path | USITC:3923.10.20.00 β Section 301:25% β Section 122:10% |
π Explanation:
- This is the most cost-effective option for standard plastic cake boxes if classified correctly under "box shape, packaging."
- The 0% base rate is offset by the 25% Section 301 tariff and 10% Section 122 tariff.
- Total 35% is still high, but significantly lower than the 3925 alternatives.
π― 2. 3925.10.00.00 ββ Plastic Box/Container, Packaging Class
| Item | Content |
|---|---|
| Base Tariff | 6.3% |
| USITC Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 41.3% |
| Tax Calculation | CIF Value Γ 41.3% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3925.10.00.00 β Section 301:25% β Section 122:10% |
π Note:
- This code applies if the box is considered a general plastic container rather than a specific packaging box.
- The 6.3% base tariff makes this the most expensive option.
π― 3. 3925.90.00.00 ββ Plastic Container/Package, Other Unclassified
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Additional Tariff | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 40.3% |
| Tax Calculation | CIF Value Γ 40.3% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3925.90.00.00 β Section 301:25% β Section 122:10% |
π Note:
- Similar to 3925.10.00.00, but with a slightly lower base rate (5.3% vs 6.3%).
- Used for unclassified plastic containers.
π― 4. 3926.90.99.89 ββ Other Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Additional Tariff | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301:7.5% β Section 122:10% |
π Note:
- This code has the lowest total tariff (22.8%), but it is only applicable if the item is not considered a packaging container.
- Risk: Customs may reclassify it as a packaging item (3923/3925) if the primary function is clearly packaging, leading to back taxes and penalties.
- Use Case: Only if the box has significant decorative or non-packaging features.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Preparation Checklist (No Exceptions)
| Document | Required | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Material (PP/PS/PET), dimensions, capacity, food-safe certification |
| β Product Photos | βοΈ | Clear images showing the box, lid, and any structural features |
| β Commercial Invoice | βοΈ | Describe as "Plastic Cake Box, for Food Packaging" |
| β Packing List | βοΈ | Quantity per carton, gross/net weight |
| β Material Safety Data | βοΈ | FDA compliance, LFGB (if applicable) |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Box for Packaging, Use 3923; General Container, 3925; Non-Packaging, 3926 β Choose Wisely!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard plastic cake box for direct food packaging | 3923.10.20.00 (35%) |
Misdeclare as 3925 β 41.3% |
| Bulk plastic storage tub (not direct food contact) | 3925.10.00.00 (41.3%) |
Misdeclare as 3923 β 35% (if challenged) |
| Decorative plastic box with non-packaging purpose | 3926.90.99.89 (22.8%) |
Misdeclare as 3923 β 35% |
| Mixed shipment (boxes + non-packaging items) | Split Declaration | Bundle together β Audit Risk |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Food-Grade Certification | Provide FDA/LFGB reports to avoid sanitary checks |
| Custom Design/Logo | Declare as "Custom Plastic Packaging Box" to justify 3923 classification |
| Stackable/Interlocking Design | Emphasize "Packaging" function to support 3923 classification |
| Raw Plastic Sheets (Unassembled) | May fall under different codes (e.g., 3920/3919); ensure proper assembly description |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3923.10.20.00 |
35% | FDA + RoHS | Highest risk due to Section 301 & 122 |
| π¨π³ China | 3923.10.20.00 |
5% | None | No additional tariffs |
| πͺπΊ EU | 3923.10.20.00 |
0% (if MFN) | CE + Food Contact | No additional tariffs |
| π¬π§ UK | 3923.10.20.00 |
0% | UKCA | No additional tariffs |
| π¦πΊ Australia | 3923.10.20.00 |
5% | None | No additional tariffs |
π Conclusion:
- The US market is the most challenging due to 35% total tariffs.
- China, EU, UK, and Australia have significantly lower or zero tariffs for plastic packaging.
- Strategy: Consider diversifying suppliers or manufacturing in non-US-tariffed regions if shipping to the US.
π VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
β Mistake 1: Declaring a packaging box as "Plastic Article" (3926) to get 22.8% tariff
π Consequence: Customs reclassifies as 3923 (35%) β Back taxes + Penalties!
β Mistake 2: Using generic description like "Plastic Box"
π Consequence: Customs assigns the highest possible rate (41.3%) due to ambiguity.
β Mistake 3: Ignoring Section 122 Tariff
π Consequence: Unexpected 10% additional cost on every shipment.
β Mistake 4: Not providing Food-Safety Certification
π Consequence: Customs detention, potential destruction, or return.
β Correct Practice:
"Plastic Cake Box, PP Material, Food-Grade, FDA Compliant, For Direct Packaging, Model XYZ"
π― VII. Conclusion: Professional Declaration, Save Time & Money!
π― Remember Mnemonic:
πΉ "Packaging Box, 3923; General Container, 3925; Non-Packaging, 3926 β Know Your Product!"
πΉ "US Tariffs are High, 35% is Best for Boxes, 41% is Worst, 22% is Risky!"
π Tips:
- If your plastic cake box is produced in Vietnam, Mexico, or Thailand, you may qualify for IEEPA Exemptions or lower tariffs.
- Apply for Advance Ruling before shipping to confirm the correct HS Code and avoid customs delays.
π£ Immediate Action:
π Contact a Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Let your Plastic Cake Boxes Clear Customs Smoothly, Export Efficiently, and Maximize Profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Cent of Your Cost Deserves Precise Calculation!
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.