Plastic Drain Basket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924103000 | 22.8% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
| 7323930060 | 62.0% | CN | US | Official Doc |
| 6911108090 | 38.3% | CN | US | Official Doc |
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AI Analysis
π§Ί Plastic Drain Basket (Kitchen Sink Strainer)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand a "Drain Basket"?
A Plastic Drain Basket is a common household item used in kitchen sinks to filter food waste and prevent drain clogs. In international trade, its classification depends heavily on its material and specific design.
Key Classification Criteria: 1. Material: Is it made of plastic, stainless steel, or ceramic? 2. Function: Is it a general-purpose kitchen accessory or a specialized industrial filter? 3. Structure: Is it a simple basket, or part of a larger assembly?
β οΈ Critical Distinction Point: - If made of Plastic β Typically falls under Chapter 39 (Plastics and Articles Thereof). - If made of Steel/Metal β Typically falls under Chapter 73 (Articles of Iron or Steel). - If made of Ceramic β Typically falls under Chapter 69 (Ceramic Products).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the valid HS Codes and their corresponding tax structures for a Plastic Drain Basket.
| HS Code | Product Description | Material Basis | Applicable Scenario | Total Tax Rate |
|---|---|---|---|---|
3924.10.30.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | Plastic | General kitchen drain basket, plastic material | 22.8% |
3924.10.40.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | Plastic | General kitchen drain basket, plastic material | 13.4% |
7323.99.90.30 |
Table, kitchen or other household articles and parts thereof, of iron or steel | Steel/Metal | Incorrect for Plastic: Metal drain basket | 88.4% |
7323.93.00.60 |
Table, kitchen or other household articles and parts thereof, of iron or steel | Steel/Metal | Incorrect for Plastic: Metal drain basket | 62.0% |
6911.10.80.90 |
Ceramic tableware, kitchenware, other household articles and hygienic or toilet articles | Ceramic | Incorrect for Plastic: Ceramic drain basket | 38.3% |
π Key Reminder: - Since the product is explicitly a "Plastic Drain Basket", it MUST be classified under Chapter 39 (Plastics). - Classifying a plastic item under
7323(Steel) or6911(Ceramic) is a misclassification error that will lead to customs rejection, fines, or significant tariff discrepancies. - The difference between3924.10.30.00(22.8%) and3924.10.40.00(13.4%) often depends on specific sub-category definitions (e.g., size, design, or specific plastic type) and additional trade policies.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 Tariff Schedule
π― 1. 3924.10.30.00 ββ Plastic Tableware/Kitchenware
| Item | Content |
|---|---|
| Base Duty | 5.3% (Ad Valorem) |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible (Generally, Section 301 and 122 tariffs apply regardless of value for certain categories, though specific thresholds may vary by enforcement agency. Note: Based on provided data, no exemption is listed.) |
| Legal Basis Path | Base Tariff: 5.3% + Section 301: 7.5% + Section 122: 10% |
π Explanation: - "Section 301 Surcharge 7.5%": Additional tariff imposed under U.S. Trade Act Section 301 on Chinese goods. - "Section 122 Tariff 10%": Additional tariff under Section 122 of the Trade Expansion Act (often related to national security or balance of payments, though frequently associated with specific high-profile tariffs). - Total 22.8%: This is the comprehensive duty burden for this specific sub-code.
π― 2. 3924.10.40.00 ββ Plastic Tableware/Kitchenware
| Item | Content |
|---|---|
| Base Duty | 3.4% (Ad Valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10% |
| Total Effective Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Base Tariff: 3.4% + Section 122: 10% |
π Explanation: - "Section 301 Surcharge 0.0%": This sub-code appears to be exempt from the Section 301 surcharge, resulting in a significantly lower total tax. - "Section 122 Tariff 10%": Still applies. - Total 13.4%: This is the more cost-effective option if the product specifications match this sub-code.
β Incorrect Classification Examples (For Reference Only)
7323.99.90.30(Steel): Total Tax 88.4%. This includes a 50% surcharge for steel/aluminum/copper products. DO NOT USE for plastic.7323.93.00.60(Steel): Total Tax 62.0%. Includes 50% surcharge for steel/aluminum/copper. DO NOT USE for plastic.6911.10.80.90(Ceramic): Total Tax 38.3%. Higher base tariff (20.8%). DO NOT USE for plastic.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Required? | Description |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state "Material: Plastic" (e.g., Polypropylene, Polyethylene). Avoid vague terms like "Kitchen Accessory." |
| β Product Photos | βοΈ | Clear images showing the basket, material texture, and any branding. |
| β Commercial Invoice | βοΈ | Must specify "Plastic Drain Basket" and correct HS Code. |
| β Packing List | βοΈ | Detail quantity and weight. |
| β Certificate of Origin | βοΈ | To prove origin as China (if applicable) for tariff determination. |
| β Steel/Metal Certs | β | Do NOT provide steel certification. It will trigger Chapter 73 scrutiny. |
β 2. Declaration Strategy
π₯ "Clear Material, Accurate Code, Avoid Surtaxes!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Plastic Basket | HS 3924.10.30.00 or 3924.10.40.00 Description: "Plastic Kitchen Sink Drain Basket" |
HS 7323.99.90.30 Description: "Kitchen Filter" |
88.4% Tax vs 22.8% = Massive Overpayment |
| Plastic Basket | HS 3924.10.40.00 (If eligible for 0% Sec 301) |
HS 3924.10.30.00 |
13.4% Tax vs 22.8% = Unnecessary Cost |
| Metal Basket | HS 7323.99.90.30 |
HS 3924.10.30.00 |
Customs Penalty + Back Taxes + Goods Held |
β 3. Special Tips
- Material Verification: Ensure the product description explicitly mentions "Plastic". If the material is unclear, customs may classify it under the worst-case scenario (e.g., metal or ceramic) or delay clearance for lab testing.
- HS Code Selection: Compare
3924.10.30.00and3924.10.40.00. Consult with a customs broker to determine which sub-code accurately reflects the product's specific design and plastic type to minimize the Section 301 impact. - Avoid "Drop Shipment" Errors: If you are a US importer buying from China, ensure the supplier declares the correct HS Code on the commercial invoice. Discrepancies between supplier declaration and importer declaration will cause delays.
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 |
13.4% | Best option if eligible. 3924.10.30.00 is 22.8%. |
| π¨π³ China | 3924.10.30.00 |
~5-10% | Import duties to China vary. No Section 122/301. |
| πͺπΊ EU | 3924.10.90 |
~6.5% | No Section 122/301. Standard MFN rate applies. |
| π¬π§ UK | 3924.10.90 |
~6.5% | Similar to EU post-Brexit. |
π Conclusion: - The USA is the most complex market due to Section 301 and Section 122 tariffs. - Plastic classification is critical. Misclassifying as metal (
7323) leads to 88.4% tax, which is 4x higher than the correct plastic rate. - Optimization: Aim for3924.10.40.00to benefit from the 0% Section 301 surcharge, reducing total tax to 13.4%.
π VI. Common Mistakes & Pitfalls Guide
β Mistake 1: Declaring "Kitchen Accessory" without specifying material.
π Consequence: Customs may classify as metal (7323) by default due to ambiguity, leading to 88.4% tax.
β Mistake 2: Using 7323.99.90.30 for a plastic basket.
π Consequence: You pay 88.4% instead of 22.8%. Loss of $6,560 per $10,000 shipment!
β Mistake 3: Ignoring the difference between 3924.10.30.00 and 3924.10.40.00.
π Consequence: Paying 22.8% when 13.4% is possible. Loss of $940 per $10,000 shipment!
β Mistake 4: Not providing material proof. π Consequence: Customs may hold goods for material verification, causing delay penalties and storage fees.
β Correct Practice:
"Plastic Kitchen Sink Drain Basket, Polypropylene, White, Model XYZ, HS Code 3924.10.40.00"
π― VII. Conclusion: Precision in Classification Saves Money!
π― Remember the Mantra:
πΉ "Plastic is Key, 3924 is King."
πΉ "Check 40 over 30, save 9.4% on your cost."
πΉ "No Metal, No Ceramic, Just Plastic!"
πΉ "Wrong HS = 88.4%, Right HS = 13.4%. Choose Wisely!"
π Pro Tip:
If your plastic drain basket is made of recycled plastic or has special features, consult a customs broker to see if 3924.10.40.00 is applicable. This can save you 9.4% in duties compared to 3924.10.30.00.
π£ Immediate Action:
π Contact a Customs Broker + Provide Product Photos + Verify Material Composition
π Ensure your HS Code is3924.10.40.00if possible, or3924.10.30.00if not.
π° Optimize your landed cost by avoiding the 88.4% steel tariff trap!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Every Cent Counts, Calculate Precisely!
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.