Plate Cup Storage Rack
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 7418100051 | 70.5% | CN | US | Official Doc |
| 7418100053 | 70.5% | CN | US | Official Doc |
| 7323999080 | 88.4% | CN | US | Official Doc |
Product Images
AI Analysis
πΊ Plate & Cup Storage Rack (Plastic/Metal Home Organization)
π HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Storage Rack"?
A "Plate Cup Storage Rack" is a versatile household organizer designed to store dishware. In international trade, its classification is highly sensitive to material composition. Misclassifying the material can lead to drastic tariff differences (from 13.4% to 88.4%).
The product falls into two main categories based on material: 1. Plastic Storage Racks: Classified under Chapter 39 (Plastics). 2. Metal Storage Racks: Classified under Chapter 73/74 (Iron, Steel, Copper, etc.).
β οΈ Key Distinction Point:
- If made of Plastic β Look at HS 3924
- If made of Iron/Steel β Look at HS 7323
- If made of Copper β Look at HS 7418Note: The summary data provided indicates that for this specific product, plastic and metal classifications are the primary considerations, with copper being a distinct, high-tariff option.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material Inference | Primary Use |
|---|---|---|---|
3924.90.56.50 |
Other plastic tableware/kitchenware | Plastic | General home storage (Catch-all category) |
3924.10.40.00 |
Plastic tableware & kitchenware, specifically for plates/cups | Plastic | Specific plate/cup storage use |
7323.99.90.80 |
Articles of iron or steel tableware | Iron/Steel | Kitchen/Cupboard storage |
7418.10.00.51 |
Copper articles for household purposes | Copper | Home storageε¨ε · (Inferred) |
7418.10.00.53 |
Copper articles for household purposes | Copper | Kitchenware/Copper material |
π Key Insight:
- Plastic (3924) offers the most competitive tax rates (13.4% - 20.9%).
- Iron/Steel (7323) carries the highest burden due to Section 301 and 122 tariffs, reaching 88.4%.
- Copper (7418) is niche and expensive, with 70.5% duty, often including specific metal surcharges.
π° III. 2024/2025 Tariff Rate Breakdown (Including Surtaxes)
β Applicable Country: United States (US)
β Origin: China (CN)
β ηζζΆι΄: Current enforcement period (Check latest IEEPA updates)
π― 1. 3924.10.40.00 β Plastic Tableware/Kitchenware (Best Option)
| Item | Detail |
|---|---|
| Basic Tariff | 3.4% (ad valorem) |
| Section 301 Surtax | 0.0% (Note: Data shows 0.0% for this specific subheading in the provided context, which is unusually low for China-USA trade. Verify with latest USITC data as 25% is standard for 3924. However, we strictly follow the provided data: 0.0%). |
| Section 122 Tariff | 10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β No (Section 122 usually denies de minimis for these categories) |
| Legal Basis | Base Duty + Section 122 (10%) |
π Explanation:
- This is the most cost-effective classification if the product is indeed plastic.
- The provided data indicates 0.0% Section 301 surcharge for this specific code, which significantly lowers the total cost compared to other plastic codes.
- Warning: Ensure the product is strictly "Plastic Tableware" to qualify for this lower rate.
π― 2. 3924.90.56.50 β Other Plastic Articles (Catch-All)
| Item | Detail |
|---|---|
| Basic Tariff | 3.4% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β No |
| Legal Basis | Base Duty + 301 (7.5%) + Section 122 (10%) |
π Explanation:
- Used if the product does not fit the specific "plate/cup" definition of3924.10.40.00.
- Slightly higher due to the 7.5% Section 301 surcharge.
π― 3. 7323.99.90.80 β Iron/Steel Tableware (High Risk)
| Item | Detail |
|---|---|
| Basic Tariff | 3.4% |
| Section 301 Surtax | 25.0% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Eligibility | β No |
| Legal Basis | Base + 301 + 122 + Special Metal Surcharge |
π Explanation:
- Extremely High Tariff. The 50% surcharge on steel/iron products combined with 301 and 122 rates makes this category unviable for most consumer goods.
- Avoid unless it is a specialized, high-margin industrial item.
π― 4. 7418.10.00.51 & 7418.10.00.53 β Copper Articles (Niche)
| Item | Detail |
|---|---|
| Basic Tariff | 3.0% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10% |
| Steel/Aluminum/Copper Surtax | 50% |
| Total Tax Rate | 70.5% |
| Tax Calculation | CIF Value Γ 70.5% |
| De Minimis Eligibility | β No |
π Explanation:
- Copper products attract the same 50% special surcharge as steel.
- While the basic rate is lower (3.0%), the total burden is still prohibitive for standard home goods.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Required Documents)
| Document | Must Provide | Notes |
|---|---|---|
| β Product Photos | βοΈ | Clearly show material (plastic vs. metal), structure, and usage. |
| β Material Composition Certificate | βοΈ | Crucial! Must explicitly state "100% Plastic" or "Stainless Steel". |
| β Technical Specification Sheet | βοΈ | List dimensions, weight, and intended use (e.g., "for household plate storage"). |
| β Commercial Invoice | βοΈ | Accurate description: "Plastic Plate and Cup Organizer". Avoid vague terms like "Storage Rack" without material. |
| β Packing List | βοΈ | Include net/gross weight. |
β 2. Declaration Tips (Key Mantra)
π₯ "Material First, Use Second, Code Accuracy Saves Money!"
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Plastic Rack | Declare as 3924.10.40.00 or 3924.90.56.50 |
Declare as 7323 (Steel) |
Penalty + Back Taxes |
| Metal Rack | Declare as 7323.99.90.80 |
Declare as Plastic | 88.4% Tax vs. 13.4% (Massive Cost Increase) |
| Mixed Materials | Declare based on essential character (e.g., if frame is steel and tray is plastic, steel usually dominates) | Split declaration without justification | Customs Audit Risk |
β 3. Special Considerations
| Situation | Handling Advice |
|---|---|
| Plastic with Metal Parts | If metal parts are minor (e.g., clips), argue for plastic classification (3924). If metal frame is main structure, steel classification (7323) applies β High Tax! |
| Section 122 Impact | Remember that Section 122 (10%) applies to most household goods from China. Ensure your declaration aligns with "Household Articles" to avoid misclassification penalties. |
| De Minimis (Section 321) | Not Applicable. With taxes ranging from 13.4% to 88.4%, small shipments do not bypass duties. Plan for full duty payment. |
π V. Global Market Comparison (2024/2025)
| Country/Region | Recommended HS Code | Est. Tariff (China Origin) | Key Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 (Plastic) |
13.4% | FDA (if food contact) | Best rate. Avoid Steel (88.4%). |
| πΊπΈ USA | 7323.99.90.80 (Steel) |
88.4% | None specific | Avoid unless unique design. |
| πͺπΊ EU | 3924.10.40.00 |
~6.5% + VAT | LFGB/Food Grade | Lower tariffs, no 301/122. |
| π¨π³ China | 3924.10.40.00 |
3.4% | CCC (if applicable) | Low import duty. |
π Conclusion:
- USA Market: Plastic is King. The 13.4% rate for plastic is far more competitive than the 88.4% for steel.
- Material Declaration is Critical: A slight misstatement can lead to a 75% difference in tax liability.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Steel Rack as Plastic
π Consequence: Customs inspection reveals metal β Back Taxes + Penalties + Potential Fraud Charges.
β Error 2: Using Generic Terms "Storage Rack" without Material Specification
π Consequence: Customs assigns highest default tariff (often steel/metal category) β 88.4% Tax.
β Error 3: Ignoring Section 122
π Consequence: Under-declaring value or omitting 10% surcharge β Holds at Border.
β Correct Practice:
"Plastic Plate and Cup Organizer, Household Use, 100% PP Plastic, Model XYZ, For Kitchen Storage"
π― VII. Conclusion: Precision Saves Profits
π― Remember the Mantra:
πΉ "Plastic 13%, Steel 88% - Choose Wisely!"
πΉ "Material Cert is Your Shield, HS Code is Your Key."
π Pro Tip:
If your product has mixed materials (e.g., plastic body with steel legs), consult a customs broker to determine the "essential character." Often, arguing for the plastic component (3924) can save significant costs, but you must provide robust evidence that plastic defines the product's primary function.
π£ Immediate Action:
π Confirm Material Composition with your supplier.
π Request a Certificate of Material.
π Apply for Advance Ruling if the material is ambiguous, to avoid surprise taxes at US Customs.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percentage Point Saved is Profit Earned!
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.