Plastic Water Bottle
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926902100 | 21.7% | CN | US | Official Doc |
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AI Analysis
𧴠Plastic Water Bottle Rack (Plastic Water Bottle Holder)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
π I. Product Definition & Classification: Do You Really Understand the "Plastic Water Bottle Rack"?
The Plastic Water Bottle Rack is a common household accessory used for organizing and storing water bottles. In international trade, its classification is highly sensitive and depends entirely on its structural form and primary function.
There is no single "correct" HS code for this item. It generally falls into two categories: 1. Household Plastic Ware (Plastic Containers/Articles): If it is a simple container, holder, or shelf designed for general household use. 2. Plastic Articles of General Use (Furniture/Connectors): If it has a complex structural form, acts as a connector, support, or is classified under "other" plastic articles without a more specific heading.
β οΈ Critical Distinction:
- If it is a simple container/holder for bottles β Likely 3924.10 (Tableware/Kitchenware) or 3924.90 (Other Household Items).
- If it is a structural rack/shelf acting as a connector or support β Likely 3926.30 (Furniture/Body Connectors) or 3926.90 (Other Plastic Articles).
- Warning: Misclassification can lead to drastic tariff differences (e.g., 13.4% vs. 22.8%).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the 5 specific HS Codes applicable to Plastic Water Bottle Racks, along with their tax implications.
| HS Code | Product Description & Rationale | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
3924.10.40.00 |
Plastic Tableware/Kitchenware: Plastic bottle rack, considered "Other Tableware/Kitchenware." | Simple racks, cups, bowls, or utensils used in dining/kitchen. | 13.4% |
3924.90.56.50 |
Other Household Plastic Articles: Plastic bottle rack, categorized as "Other Household Items" (Catch-all). | General household organizers that don't fit tableware. | 20.9% |
3926.30.50.00 |
Furniture/Connectors: Plastic bottle rack, shape classified as "Connector/Support Rack," part of furniture/body components. | Structural racks, shelves, or supports acting as connectors. | 22.8% |
3926.90.21.00 |
Plastic Containers: Note: Data describes "Plastic Eye Drop Bottles," but listed under rack context as "Container Category." | Misclassification risk. If deemed a container rather than a rack. | 21.7% |
3926.90.99.89 |
Other Plastic Articles: Plastic bottle rack, shape falls under "Other Articles," no obvious conflict. | General plastic articles not covered elsewhere. | 22.8% |
π Key Reminder:
- The lowest tax rate (13.4%) applies if the item is clearly defined as Tableware/Kitchenware (3924.10).
- The highest tax rates (22.8%) apply if the item is viewed as Furniture/Connectors (3926.30) or Other Articles (3926.90).
- Do NOT use3926.30or3926.90if the product is a simple household holder; you will overpay taxes.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: 2025/2026 (Current Policy)
π― 1. 3924.10.40.00 ββ Plastic Tableware/Kitchenware (Lowest Tax)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff | 0.0% (Not applicable for this specific subheading in some contexts, or already included/exempt depending on latest USITC lists) |
| Section 122 Tariff | 10% |
| Total Tariff | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β No (Section 122 usually denies de minimis for China) |
| Legal Basis Path | Section 301 (Exempt/0%) + Section 122 (10%) + Base (3.4%) |
π Explanation:
- This is the most favorable classification if your product is a simple plastic rack/holder.
- Base Tariff: 3.4% is the standard MFN rate for plastic tableware.
- Section 122: Adds 10% for certain Chinese plastic goods.
- Section 301: Interestingly, for3924.10.40.00, the data shows 0.0% additional tariff, significantly lowering the cost compared to other codes.
π― 2. 3924.90.56.50 ββ Other Household Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Section 301 (7.5%) + Section 122 (10%) + Base (3.4%) |
π Explanation:
- If the item is not considered tableware but still a household item, the Section 301 tariff (7.5%) kicks in.
- Total tax is 20.9%, which is 7.5% higher than the tableware classification.
π― 3. 3926.30.50.00 & 3926.90.99.89 ββ Furniture/Connectors & Other Articles (Highest Tax)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No |
| Legal Basis Path | Section 301 (7.5%) + Section 122 (10%) + Base (5.3%) |
π Explanation:
- These codes have a higher base rate (5.3%) compared to tableware (3.4%).
- Both Section 301 (7.5%) and Section 122 (10%) apply.
- Total: 22.8%. This is the most expensive classification. Avoid this unless the product is structurally defined as furniture or connector.
π― 4. 3926.90.21.00 ββ Plastic Containers (Eye Drop Bottles Context)
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff | 21.7% |
| Tax Calculation | CIF Value Γ 21.7% |
| De Minimis Eligibility | β No |
π Warning:
- The summary mentions "Plastic Eye Drop Bottles." If your Water Bottle Rack is misclassified under this code, you will pay 21.7%.
- Do not use this code unless your product is literally a small plastic container for eye drops.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Must-Haves)
| Material | Must Provide | Notes |
|---|---|---|
| β Product Photos | βοΈ | Clear images showing the item as a rack/holder, not a container for liquid. |
| β Product Specifications | βοΈ | Material (Plastic), Usage (Storage/Organization), Structure (Shelf/Rack). |
| β Commercial Invoice | βοΈ | Description: "Plastic Water Bottle Rack" or "Plastic Bottle Organizer." Avoid vague terms like "Plastic Part." |
| β HS Code Justification | βοΈ | Explain why it fits 3924.10 (if simple) or 3926 (if structural). |
| β Origin Certificate | βοΈ | If applicable for other markets, but for US, prove CN origin. |
β 2. Declaration Strategy (Key Tips)
π₯ "Define Form, Define Function: Rack vs. Container!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Simple Plastic Rack/Holder | 3924.10.40.00 or 3924.90.56.50 |
Declaring as 3926.30 β 22.8% Tax |
| Structural Support Rack | 3926.30.50.00 |
Declaring as 3924.10 β Risk of audit & back taxes |
| Misclassified as Container | 3926.90.21.00 |
Declaring as 3924.10 β If audited, penalty + interest |
| Vague Description | "Plastic Bottle Rack" | "Plastic Item" β High risk of reclassification by CBP |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Product is a Set (Rack + Bottles) | If sold as a set, classify according to the essential character. If rack is essential, use rack HS code. |
| Custom-Made Rack | Provide design drawings to prove structural form (connector vs. holder). |
| Plastic Type | Specify plastic type (PP, PE, etc.) as it may affect classification in some cases. |
| De Minimis (Section 321) | β Not Eligible. Section 122 tariffs apply, so de minimis exemption does not apply. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 |
13.4% | None | Lowest tax if classified as tableware. |
| π¨π³ China | 3924.10.40.00 |
~3-5% | CCC (if applicable) | Low import tax. |
| πͺπΊ EU | 3924.10.40.00 |
3.4% | CE (if applicable) | No Section 122/301 equivalent. |
| π¬π§ UK | 3924.10.40.00 |
3.4% | UKCA | Post-Brexit rules apply. |
| π¦πΊ Australia | 3924.10.40.00 |
5% | SAA | Low tariff. |
π Conclusion:
- USA is the most critical market due to Section 122 and Section 301 tariffs.
- Correct classification is crucial: Saving 9.4% (22.8% - 13.4%) on a large shipment can mean significant profit.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Declaring a "Plastic Rack" as 3926.90.99.89 (Other Articles)
π Consequence: Paying 22.8% instead of 13.4%. Overpayment of 9.4%.
β Mistake 2: Declaring a "Plastic Bottle Rack" as 3926.30.50.00 (Furniture)
π Consequence: Same as above. High base tariff + Section 301.
β Mistake 3: Using "Plastic Container" as the description
π Consequence: CBP may reclassify as 3926.90.21.00 (Eye Drop Bottle context) or other container codes, leading to 21.7% tax.
β Mistake 4: Assuming De Minimis Applies
π Consequence: Section 122 tariffs block de minimis. Packages under $800 may still be taxed.
β Correct Practice:
"Plastic Water Bottle Rack, Household Organizer, PP Material, Model ABC"
HS Code:3924.10.40.00(If simple holder) or3924.90.56.50(If general household).
π― VII. Conclusion: Precise Classification Saves Money!
π― Remember the Formula:
πΉ "Simple Holder = Tableware (13.4%)"
πΉ "Complex Rack = Furniture (22.8%)"
πΉ "Wrong Code = Overpay 9.4%!"
π Pro Tip:
If your product is a simple plastic holder for water bottles, insist on 3924.10.40.00 or 3924.90.56.50 to minimize tariffs. Provide clear photos showing it is not a container for liquid but a storage organizer.
π£ Immediate Action:
π Contact your customs broker with clear product photos and structure diagrams.
π Apply for Pre-Ruling if unsure.
π‘ Save 9.4% per unit by choosing the right HS Code!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every Percent Matters in Your Profit Margin!
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.