Plastic Film Box
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323999030 | 88.4% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 3926901000 | 20.9% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
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AI Analysis
π¦ Plastic Film Box: HS Code Classification & 2026 Tariff Breakdown
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition: What is a "Plastic Film Box"?
A Plastic Film Box (often referred to as a cling wrap dispenser, film holder, or storage container) is a household or office item designed to store, dispense, or protect plastic films (such as cling wrap, foil, or parchment paper).
In international trade, the classification depends strictly on three factors: 1. Material: Is it Plastic (Chapter 39) or Metal/Stainless Steel (Chapter 73)? 2. Primary Use: Is it for Tableware/Kitchen (Chapter 39.24/73.23) or Office/School/General Storage (Chapter 39.26/39.23)? 3. Form Factor: Is it a "Box" (container) or a "Dispenser" (device)? Note: In many customs jurisdictions, simple storage boxes are classified as containers.
β οΈ Critical Distinction:
- If made of Metal/Stainless Steel and used in the kitchen β Likely 7323.99.90.30.
- If made of Plastic and used in the kitchen/tableware context β Likely 3924.90.56.50.
- If made of Plastic and used for general office/school storage β Likely 3926.10.00.00 or 3926.90.10.00.
- If made of Plastic and used for packaging/general storage β Likely 3923.90.00.80.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material | Primary Use Category | Key Characteristics |
|---|---|---|---|---|
7323.99.90.30 |
Metal/Stainless Steel Cling Wrap Box | Plastic or Metal | Tableware / Kitchen Accessories | Durable, often stainless steel or metal-plastic hybrid; used for food prep areas. |
3924.90.56.50 |
Plastic Storage Box (Household) | Plastic | Household Items (Other) | General kitchen/home storage; not strictly tableware but household utility. |
3926.10.00.00 |
Plastic Office/School Container | Plastic | Office or School Supplies | Designed for storing office files, stationery, or school items using plastic film. |
3926.90.10.00 |
Other Plastic Article (Container) | Plastic | Other Plastic Articles | General-purpose plastic container; falls under "Other" if not specifically tableware/packaging. |
3923.90.00.80 |
Plastic Storage/Packaging Box | Plastic | Packaging & Storage | Specifically for storing or packaging goods; industrial or general commercial storage. |
π Key Reminder:
- Material Matters:7323...implies metal components.39xx...implies plastic.
- Usage Matters: Kitchen/Tableware (3924/7323) vs. Office (3926) vs. General Storage (3923/3926).
- "Box" vs. "Dispenser": If it has a serrated blade mechanism, it might be classified differently in some countries, but based on the provided data, these are classified as Containers/Boxes.
π° III. 2026 Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 Period
β οΈ Note: All tariffs below include Base + Section 301 + Section 232 (if applicable) + IEEPA.
π― 1. 7323.99.90.30 ββ Metal/Plastic Cling Wrap Box (Tableware)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 25.0% |
| Section 232 Surcharge | 50.0% (Steel, Aluminum, Copper Products) |
| IEEPA Surcharge | 10% (China-specific) |
| Total Effective Rate | 88.4% |
| Calculation | CIF Value Γ 88.4% |
| De Minimis Exemption | β Not Eligible (High duty rate blocks de minimis) |
| Legal Path | Base: 7323 β Sec301: 25% β Sec232: 50% β IEEPA: 10% |
π Explanation:
- This is the highest tax bracket in the dataset.
- The 50% Section 232 tariff applies because it contains steel/aluminum components or is classified as a metal article.
- Strategy: Avoid this classification if possible. Consider if it can be classified as pure plastic (39xx) to reduce tax by ~67%.
π― 2. 3926.10.00.00 ββ Plastic Office/School Container
| Item | Detail |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 232 Surcharge | 0.0% |
| IEEPA Surcharge | 10% (China-specific) |
| Total Effective Rate | 15.3% |
| Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Eligible (Usually >8% threshold for IEEPA) |
| Legal Path | Base: 3926 β IEEPA: 10% |
π Explanation:
- This is a very favorable rate.
- Office/school supplies often escape Section 301 tariffs.
- Strategy: If the box is marketed for office use (e.g., "Office Storage Organizer"), claim this HS Code to save ~73% compared to the metal variant.
π― 3. 3926.90.10.00 ββ Other Plastic Container
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 232 Surcharge | 0.0% |
| IEEPA Surcharge | 10% (China-specific) |
| Total Effective Rate | 20.9% |
| Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base: 3926 β Sec301: 7.5% β IEEPA: 10% |
π Explanation:
- Moderate rate. Falls under "Other plastic articles."
- Strategy: Acceptable if product doesn't fit "Tableware" or "Packaging" categories precisely.
π― 4. 3924.90.56.50 ββ Plastic Storage Box (Household)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Surcharge | 7.5% |
| Section 232 Surcharge | 0.0% |
| IEEPA Surcharge | 10% (China-specific) |
| Total Effective Rate | 20.9% |
| Calculation | CIF Value Γ 20.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base: 3924 β Sec301: 7.5% β IEEPA: 10% |
π Explanation:
- Same rate as3926.90.10.00.
- Strategy: Use this if the product is clearly for kitchen/household use (e.g., "Cling Wrap Box for Kitchen Counter"). It is distinct from "Tableware" (dinner plates) but still household.
π― 5. 3923.90.00.80 ββ Plastic Packaging/Storage Box
| Item | Detail |
|---|---|
| Base Tariff | 3.0% (ad valorem) |
| Section 301 Surcharge | 25.0% |
| Section 232 Surcharge | 0.0% |
| IEEPA Surcharge | 10% (China-specific) |
| Total Effective Rate | 38.0% |
| Calculation | CIF Value Γ 38.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Path | Base: 3923 β Sec301: 25% β IEEPA: 10% |
π Explanation:
- High Risk: This category attracts the full 25% Section 301 tariff.
- Strategy: Avoid this unless the product is strictly for industrial packaging/storage. For consumer retail (Amazon/Housewares), use3924or3926instead.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Documentation Checklist (Must-Have)
| Document | Required? | Note |
|---|---|---|
| β Product Photos | βοΈ | Must show material (plastic vs. metal) and structure (box vs. dispenser). |
| β Specifications Sheet | βοΈ | Detail dimensions, weight, and primary use case (Kitchen vs. Office). |
| β Commercial Invoice | βοΈ | Clearly state "Plastic Storage Box" or "Metal Cling Wrap Holder." Avoid vague terms like "Container." |
| β Material Declaration | βοΈ | Specify if it contains steel/aluminum parts (triggers Section 232). |
| β Brand & Model | βοΈ | Helps customs identify if it's a specialized device or generic box. |
β 2. Classification Strategy (The "Save Money" Guide)
| Scenario | Recommended HS Code | Tariff Rate | Why? |
|---|---|---|---|
| Pure Plastic, Kitchen Use | 3924.90.56.50 |
20.9% | Lowest duty for kitchen plastic items. |
| Pure Plastic, Office Use | 3926.10.00.00 |
15.3% | Lowest Overall Rate. Office supplies often exempt from 301. |
| Metal/Stainless Steel | 7323.99.90.30 |
88.4% | AVOID. High due to Section 232. |
| Generic Plastic Storage | 3926.90.10.00 |
20.9% | Fallback if kitchen/office is debatable. |
| Industrial Packaging | 3923.90.00.80 |
38.0% | Only for B2B bulk storage. |
π₯ Golden Rule:
"Plastic Office (15.3%) < Plastic Kitchen (20.9%) < Plastic Packaging (38.0%) <<< Metal (88.4%)"
β 3. Common Errors & Solutions
| β Common Error | β Correct Action |
|---|---|
| Calling it "Cling Wrap Dispenser" | If it's just a box/holder, call it "Plastic Storage Box." Dispensers might have different subheadings or trigger higher scrutiny. |
| Listing Material as "Mixed" | If it's 90% plastic, declare as Plastic (39xx). If it has metal parts, ensure you aren't misdeclaring to avoid fraud penalties. |
| Using "Household" Vaguely | Be specific: "Kitchen Tableware Container" vs. "Office Storage Box." This dictates Chapter 39.24 vs. 39.26. |
| Ignoring Section 232 | If the box has a metal hinge or base, it may be classified under Chapter 73. Avoid metal parts if possible. |
π V. Global Market Comparison (2026)
| Country | Recommended HS Code | Est. Duty | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.10.00.00 |
15.3% | Best for plastic office items. |
| πͺπΊ EU | 3924.00.xx |
~0-5% | Generally lower tariffs; focus on CE compliance. |
| π¨π³ China | 3924.90.xx |
~5-10% | Standard import duty for plastic tableware. |
| π¬π§ UK | 3924.00.xx |
~5-10% | Post-Brexit rates similar to EU pre-2021. |
| π¨π¦ Canada | 3924.00.xx |
~5-6% | CUSMA benefits may apply if from Mexico/US. |
π Conclusion for US Market:
To minimize tariffs, classify your plastic film box as Office Storage (3926.10.00.00) or Household Plastic (3924.90.56.50).
Avoid Metal (7323...) unless it's a premium stainless steel product, as the 88.4% tariff will kill margins.
π VI. Final Recommendation
-
For Mass Market/Amazon Sellers:
Use3926.10.00.00(Office/School) or3924.90.56.50(Household).
Tariff: 15.3% - 20.9%.
Marketing Tip: Market as "Office Organizer" or "Kitchen Storage Box" rather than "Metal Dispenser." -
For Premium Stainless Steel Products:
Use7323.99.90.30.
Tariff: 88.4%.
Marketing Tip: Highlight durability and aesthetic appeal to justify the higher cost passed to consumers. -
Avoid:
3923.90.00.80(38.0%) unless you are strictly B2B packaging. Itβs unnecessarily expensive for consumer goods.
π£ Immediate Action:
π Consult a Customs Broker: Verify if your specific design (e.g., serrated edge) changes the classification from "Box" to "Dispenser."
π Optimize Design: Minimize metal components to stay in Chapter 39 (Plastics) and avoid Section 232 tariffs.
β¨ Smart Classification Saves Money!
πΌ 15.3% vs 88.4%: Thatβs a 73% difference. Choose wisely!
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.