Pool Hole Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909940 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
πββοΈ Pool Hole Cover (And Related Plastic Infrastructure Components)
π HS Code Reference & Customs Clearance Guide | 2024/2026 Latest Tariff Analysis | Professional Clearance Strategy π I. Product Definition & Classification: What Exactly is a "Pool Hole Cover"?
In international trade, the term "Pool Hole Cover" is vague and can lead to significant classification errors. It generally refers to plastic covers or frames used for accessing underground utility infrastructure. Based on the provided data, these products fall under Chapter 39 (Plastics and Articles Thereof), specifically Heading 3926 (Other articles of plastics).
However, the specific HS Code depends on the exact function and structure of the item:
1. Infrastructure/Utility Components (Covers, Rings, Frames, Boxes):
If the item is a cover, frame, ring, or box for manholes, catch basins, drainage gates, cleanouts, or valve/service/meter boxes:
* HS Code: 3926.90.99.40
* Key Feature: Designed for heavy-duty external infrastructure, often requiring strength and weather resistance.
2. Other Plastic Articles (General Purpose/Non-Infrastructure):
If the item is a "cover" but does not fit the specific definition of manhole/catch-basin/utility box components (e.g., a decorative pool cover, a simple plastic lid for a container, or a generic plastic frame not for underground utilities):
* HS Code: 3926.90.99.89
* Key Feature: General "Other" plastic articles with no specific utility infrastructure function.
β οΈ Critical Distinction Point: * If it is a structural cover/frame for underground utilities (manholes, drainage, valves) β
3926.90.99.40(0% Tax) * If it is a generic plastic cover (not for the above infrastructure) β3926.90.99.89(12.8% Tax)
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Applicable Scenario | Tax Rate (CN Origin) |
|---|---|---|---|
3926.90.99.40 |
Other covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes | Heavy-duty utility covers, drainage frames, valve boxes, manhole covers made of plastic | 0.0% (Base 0% + Additional 0%) |
3926.90.99.89 |
Other articles of plastics and articles of other materials... Other: Other | Generic plastic covers, decorative pool covers, non-infrastructure plastic frames, general plastic articles | 12.8% (Base 5.3% + Additional 7.5%) |
π Key Reminder: *
3926.90.99.40is a specific sub-category for utility infrastructure components. If your "pool hole cover" is actually a cover for a pool filter access point or a drainage pit, it likely falls here. *3926.90.99.89is a "catch-all" category. If the item is not explicitly listed as a manhole/drainage/valve component, it defaults here, incurring 12.8% tariff.
π° III. 2024/2026 Latest Tariff Rate Breakdown
β Applicable Country: United States (US) β Origin: China (CN) β Effective Date: Current (as per data)
π― 1. 3926.90.99.40 β Utility Infrastructure Covers (Manholes, Drainage, Valves)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (If value β€ $800, no duty payable) |
| Legal Basis | 3926.90.99.40 |
π Explanation: * This is a zero-tariff category for specific plastic infrastructure components. * Cost Saving: Significant advantage over general plastic goods. * Requirement: Must clearly demonstrate the item is a cover/frame for manholes, catch basins, drainage gates, cleanouts, or valve/service/meter boxes.
π― 2. 3926.90.99.89 β Other Plastic Articles (General)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Eligibility | β No (Section 321 de minimis may not apply due to additional tariffs, subject to USCBP enforcement) |
| Legal Basis | 3926.90.99.89 |
π Explanation: * This category incurs a 12.8% total tariff for general plastic articles. * High Cost: This is significantly more expensive than
3926.90.99.40. * Risk: Misclassifying a utility cover as a "general plastic article" can result in underpayment of duties, leading to audits, penalties, and back taxes.
π οΈ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
β 1. Required Documentation Checklist
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: "Plastic Cover for Manhole/Catch Basin/Drainage Gate/Valve Box" |
| β Technical Drawings | βοΈ | Show dimensions, structure, and intended installation (underground/utility access) |
| β Product Photos | βοΈ | Clear images of the cover, frame, and any markings (e.g., "Utility Cover") |
| β Commercial Invoice | βοΈ | Description must match HS Code: e.g., "Plastic Manhole Cover Frame" not just "Pool Cover" |
| β Packing List | βοΈ | List items individually if mixed with other goods |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Utility Frame = Zero Duty, General Cover = 12.8% Duty!"
| Scenario | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Cover for Manhole/Drain/Valve | 3926.90.99.40 |
"Plastic Cover" or "Pool Cover" | 0% Tax (Savings!) |
| Generic Plastic Lid/Cover | 3926.90.99.89 |
"Manhole Cover" | 12.8% Tax (Overpaid) |
| Mixed Shipment | Separate lines with clear descriptions | Combined description | Audit Risk |
β 3. Special Considerations
| Scenario | Handling Advice |
|---|---|
| "Pool Hole Cover" Ambiguity | If itβs a decorative pool cover, it likely falls under 3926.90.99.89 (12.8%). If itβs a functional cover for pool equipment access (valves, pumps, drainage), argue for 3926.90.99.40 if it fits the "valve service/meter box" or "drainage" definition. |
| Material Composition | Must be plastics (PE, PVC, ABS, etc.). If metal-reinforced, classification may change. |
| Origin | Ensure Certificate of Origin matches the declared country (e.g., China) to apply correct tax rates. |
π V. Global Market Comparison (2024/2026)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 3926.90.99.40 |
0.0% | None | Best for utility covers |
| πΊπΈ USA | 3926.90.99.89 |
12.8% | None | Default for general plastics |
| π¨π³ China | 3926.90.99 |
~5-6% | CCC (if applicable) | Lower import duty than US |
| πͺπΊ EU | 3926.90.97 |
~3-4% | CE | General plastic articles |
| π¬π§ UK | 3926.90.97 |
~3-4% | UKCA | Post-Brexit rules apply |
π Conclusion: * USA is the only market with a 0% tariff for specific plastic utility covers (
3926.90.99.40). * Misclassification Risk: High. Ensure the product description explicitly mentions manhole, catch basin, drainage, valve, or meter box to qualify for 0% duty.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Calling a utility manhole cover a "Pool Cover"
π Result: Customs may classify it as 3926.90.99.89 (12.8%) instead of 3926.90.99.40 (0%). Loss of 12.8% savings.
β Error 2: Declaring a generic plastic lid as a "Manhole Cover" π Result: Customs may reject the claim, leading to back taxes + penalties if audited.
β Error 3: Vague Description: "Plastic Cover" π Result: Customs assigns the default 12.8% rate due to lack of specific information.
β Correct Action:
Use precise language: "Plastic Frame/Cover for Valve Service Box" or "Plastic Drainage Gate Frame" to justify
3926.90.99.40.
π― VII. Conclusion: Precision in Classification, Profit in Savings
π― Key Takeaway:
πΉ "Utility Frame = 0%, General Cover = 12.8%!" πΉ "Describe Function, Not Just Form!"
π Pro Tip:
If your product is a decorative pool cover (not for utilities), you cannot use 3926.90.99.40. You must use 3926.90.99.89 and budget for 12.8% tariff.
π£ Immediate Action:
π Contact Customs Broker: Provide product photos and technical specs. π Request Pre-Ruling: If unsure, apply for an Advance Ruling from USCBP to confirm if your "pool hole cover" qualifies as a utility component (
3926.90.99.40).
β¨ Professional Clearance Starts with Accurate Classification! πΌ Save 12.8% by Declaring Correctly!
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.