Plastic Flower Pot Set
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | Official Doc |
| 6702104000 | 13.4% | CN | US | Official Doc |
| 6702102000 | 18.4% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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πΈβ¨ Plastic Flower Pot Set: The Ultimate 2026 Global Trade & Customs Guide
π HS Code Masterclass | Taxation Deep Dive | Smart Customs Strategy for Plant Lovers & Importers
π Product Spotlight: "Plastic Flower Pot Set" β A rising star in home decor, gardening, and e-commerce!
In international trade, Plastic Flower Pot Sets are not just one itemβthey span multiple classifications depending on material, function, and design. Misclassification can lead to unexpected 10%β22.8% tariffs, delays, or even cargo rejection!
β οΈ Critical Insight:
- Is it a basic container? β3924.10.40.00
- Is it an artificial plant combo? β6702.10.40.00or6702.10.20.00
- Is it a decorative set with no real soil? β3926.40.00.90
- Is it a complex assembly with extra parts? β3926.90.99.89
Each choice changes your tax bill by up to 9.4 percentage points!
π¦ One: HS Code Classification Matrix (2026 U.S. & Global Harmonized System)
| HS Code | Product Description | Key Features | Primary Use | Total Tax Rate |
|---|---|---|---|---|
| 3924.10.40.00 | Plastic flower pot set, home garden use | Simple plastic pots, no artificial plants | Real plant cultivation | 13.4% |
| 6702.10.40.00 | Plastic pot set with artificial flowers & leaves | Includes fake foliage, no real soil | Decorative display | 13.4% |
| 6702.10.20.00 | Artificial flower/leaf/fruit combo set | Premium artificial blooms, detailed design | Luxury home decor | 18.4% |
| 3926.40.00.90 | Decorative plastic pot set (no plant) | Ornamental only, no growth function | Interior design accent | 15.3% |
| 3926.90.99.89 | Complex plastic pot assembly set | Pots + drainage trays + stands + labels | Full gardening kit | 22.8% |
π Classification Logic:
- 6702 = Artificial flowers/plants (always includes foliage)
- 3924 = Household plasticware (basic pots)
- 3926 = Otherε‘ζεΆε (decorative or multi-part sets)
- 122 Clause = Mandatory 10% surcharge on China-origin goods (all cases)
- Section 301 / USITC = Additional 7.5% on complex sets (3926.90.99.89)
π° Two: Tax Rate Breakdown (2026 U.S. Import Rules)
β Applicable to: China-origin goods β U.S. import
β Effective Date: November 10, 2025 (and ongoing)
β All rates include: Base Duty + Section 301 (if applicable) + 122-Clause 10%
π― 1. 3924.10.40.00 β Basic Plastic Pot Set (Home Garden)
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 (USITC) | 0.0% |
| 122-Clause | +10% |
| Total Tax | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β Not Eligible (value > $800 or not de minimis) |
| Legal Reference | HTSUS:3924.10.40.00 β 122-Section |
π Why 13.4%?
Simple pots are classified under household plasticware. No extra surcharge, but the mandatory 122-Clause 10% applies to all China-origin plastic goods.
π― 2. 6702.10.40.00 β Artificial Plant Set with Pots
| Item | Detail |
|---|---|
| Base Duty | 3.4% |
| Section 301 | 0.0% |
| 122-Clause | +10% |
| Total Tax | 13.4% |
| Tax Calculation | CIF Γ 13.4% |
| De Minimis | β Not eligible |
| Legal Reference | HTSUS:6702.10.40.00 β 122-Section |
π Note: Even though it's "artificial plants," if the set is simple, it stays at 13.4%.
π― 3. 6702.10.20.00 β Premium Artificial Flower Set
| Item | Detail |
|---|---|
| Base Duty | 8.4% |
| Section 301 | 0.0% |
| 122-Clause | +10% |
| Total Tax | 18.4% |
| Tax Calculation | CIF Γ 18.4% |
| De Minimis | β Not eligible |
| Legal Reference | HTSUS:6702.10.20.00 β 122-Section |
π Why higher?
This code targets higher-quality artificial flowers with detailed craftsmanship. Base duty is 8.4% vs 3.4% for basic sets.
π― 4. 3926.40.00.90 β Decorative Plastic Pot Set (No Plants)
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 | 0.0% |
| 122-Clause | +10% |
| Total Tax | 15.3% |
| Tax Calculation | CIF Γ 15.3% |
| De Minimis | β Not eligible |
| Legal Reference | HTSUS:3926.40.00.90 β 122-Section |
π Key Point: If it's just pots for decoration (no artificial plants), it falls hereβnot under 6702.
π― 5. 3926.90.99.89 β Complex Pot Assembly Set
| Item | Detail |
|---|---|
| Base Duty | 5.3% |
| Section 301 | +7.5% |
| 122-Clause | +10% |
| Total Tax | 22.8% |
| Tax Calculation | CIF Γ 22.8% |
| De Minimis | β Not eligible |
| Legal Reference | HTSUS:3926.90.99.89 β Section 301 + 122-Section |
π Why 22.8%?
This is the most expensive classification. Applies when the set includes multiple components (e.g., pots + trays + stands + labels) not covered under simpler codes. 7.5% extra tariff is triggered under Section 301 for complex plastic assemblies.
π οΈ Three: Customs Clearance Strategy (Avoid 22.8% Pitfalls!)
β 1. Product Documentation Checklist (Must-Haves)
| Document | Required? | Purpose |
|---|---|---|
| β Product Photos | βοΈ | Show if pots have artificial plants, decorations, or accessories |
| β Component List | βοΈ | List all parts (pot, tray, stand, label, etc.) |
| β Material Certificate | βοΈ | Confirm "100% Plastic" (no wood, metal, or fabric) |
| β Function Description | βοΈ | "For real plants" vs. "Decorative only" vs. "Artificial combo" |
| β Commercial Invoice | βοΈ | Must match HS Code exactly (e.g., "Artificial Flower Pot Set") |
| β Origin Certificate (CO) | βοΈ | For China β U.S., proves 122-Clause applicability |
| β Packing List | βοΈ | Show set composition to avoid "split shipment" risk |
β 2. Smart Classification Tips
π₯ Golden Rule:
"If it has fake flowers β 6702; if it's just pots β 3924; if it's fancy β 3926.90.99.89"
| Scenario | Correct HS Code | Wrong Code (Risky!) | Tax Impact |
|---|---|---|---|
| Simple plastic pots for real plants | 3924.10.40.00 |
3926.90.99.89 |
Save 9.4% |
| Pots + artificial flowers | 6702.10.40.00 |
3924.10.40.00 |
Avoid 13.4% β 18.4% (if misclassified) |
| Decorative set with no plants | 3926.40.00.90 |
6702.10.40.00 |
Avoid 15.3% vs 13.4% (overpayment) |
| Full gardening kit (pots + trays + stands) | 3926.90.99.89 |
3924.10.40.00 |
Must declare 22.8% β no hiding! |
π Warning:
- Do not hide extra parts in packaging βζ΅·ε ³ (Customs) may inspect and reclassify!
- Do not say "pot set" without specifying contents β risk of 22.8% penalty.
β 3. Special Scenarios & Solutions
| Situation | Recommendation |
|---|---|
| OEM/Custom Sets | Provide design drawings + bill of materials (BOM) to prove complexity |
| Mixed Sets (Real + Artificial Plants) | Declare as 6702.10.40.00 if artificial dominates; otherwise, split shipment |
| Set with Metal Drainage Trays | Re-classify to 8302.41.00.00 (metal parts) β may reduce plastic tax burden |
| Small Orders (< $800) | Still no de minimis for China β plan ahead! |
π Four: Global Market Comparison (2026)
| Country | Best HS Code | Total Tax | Special Notes |
|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 (basic) |
13.4% | 122-Clause 10% applies to all |
| π¨π³ China | 3924.10.40.00 |
3.4% | No 122-Clause; no Section 301 |
| πͺπΊ EU | 3924.10.40.00 |
0β5% | Depends on country; no 122-Clause |
| π―π΅ Japan | 3924.10.40.00 |
5% | No Section 301; no 122-Clause |
| π¦πΊ Australia | 3924.10.40.00 |
5% | No extra surcharges |
π Key Takeaway:
Only the U.S. imposes the 122-Clause 10% + Section 301 (up to 7.5%).
Other markets are much cheaper β consider rerouting via Vietnam/Mexico for duty savings!
π¨ Five: Top 5 Mistakes & How to Avoid Them
β Mistake 1: Calling it "Plant Pot" when it has fake flowers
π Fix: Always specify "Artificial Flower Pot Set" β use 6702.10.40.00
β Mistake 2: Hiding drainage trays or stands in packaging
π Fix: Declare full set β use 3926.90.99.89 to avoid 22.8% penalty
β Mistake 3: Assuming all plastic pots are 3.4%
π Fix: Check for 122-Clause + Section 301 β total may be 13.4% to 22.8%
β Mistake 4: Not providing BOM for complex sets
π Fix: Submit full parts list to customs broker β prevent reclassification
β Mistake 5: Shipping via de minimis to avoid tax
π Fix: No de minimis for China β all shipments over $800 taxed!
π― Six: Conclusion β Your Action Plan
β Step 1: Identify your product type:
- Basic pots β3924.10.40.00(13.4%)
- Artificial combos β6702.10.40.00(13.4%β18.4%)
- Complex kits β3926.90.99.89(22.8%)β Step 2: Prepare full documentation (photos, BOM, invoice)
β Step 3: Consult a customs broker for HS Code pre-ruling
β Step 4: Consider supply chain shift (Vietnam/Mexico) to avoid 122-Clause
β Step 5: Never misclassify β 22.8% tax is real!
π Final Thought:
πΉ "One wrong HS Code = 10% tax penalty!"
πΉ "Plastic pot set? Not just a pot β it's a tax puzzle!"
πΉ "Know your code. Save your cash. Ship smarter."
π Pro Tip:
If you're importing 10+ units, apply for CBP Advance Ruling to lock in your HS Code and avoid last-minute surprises!
π Ready to ship?
Contact your customs broker today with your product photos + component list β Get your exact tax rate & clearance plan NOW!
β¨ Smart Imports = Lower Costs + Faster Clearance!
πΌ Your plastic flower pot set is worth the extra effort to get right.
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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.