Round Palette
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
| 7326903500 | 92.8% | CN | US | Official Doc |
| 3926100000 | 15.3% | CN | US | Official Doc |
| 3926909910 | 22.8% | CN | US | Official Doc |
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AI Analysis
π¨ The "Round Palette" Classification Puzzle: Wood, Metal, or Plastic?
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition & Ambiguity: What exactly is a "Round Palette"?
In the world of art supplies, a "Round Palette" typically refers to a surface for mixing paints. However, in international trade, material determines destiny. Without a specific material declaration (e.g., "Wooden," "Steel," "Plastic"), this generic name triggers multiple HS Code possibilities based on inferred material properties.
β οΈ Critical Distinction:
- If it is Wood/Bamboo β General Wood Products (Chapter 44)
- If it is Metal (Iron/Steel) β General Articles of Iron/Steel (Chapter 73)
- If it is Plastic/Resin β General Articles of Plastic (Chapter 39)
β οΈ Risk Alert: Misdeclaring the material leads to massive tariff discrepancies (from 15.3% to 92.8%). The summary below analyzes the top 5 inferred scenarios based on common market materials.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Inferred Material | Product Description & Summary | Total Tax Rate |
|---|---|---|---|
4421.99.98.80 |
Wood | Other wooden articles (Fallback category). Fits general wooden products not specified elsewhere. | 38.3% |
4421.91.98.80 |
Wood/Bamboo | Other wooden articles (Non-specific function). Fits wood or bamboo products without specific functional designation. | 38.3% |
7326.90.86.88 |
Metal (Steel/Iron) | Other articles of iron or steel. Fits general metal items not specified elsewhere. | 87.9% |
7326.90.35.00 |
Metal (Container) | Articles of iron/steel, container type. Specifically classified as a container-like vessel. | 92.8% |
3926.10.00.00 |
Plastic | Other articles of plastics. Fits general plastic goods. | 15.3% |
3926.90.99.10 |
Plastic/Resin | Other plastic articles (Lab/Art). Fits plastic or resin items used for lab or artistic vessels. | 22.8% |
π Key Insight:
- Plastic is the most tariff-efficient option (15.3% - 22.8%).
- Metal Containers are the most expensive (92.8%) due to high base rates and additional duties.
- Wood sits in the middle (38.3%), but avoids the heavy "Steel/Aluminum/Copper" surcharges.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025-11-10 onwards
π― 1. Wooden Palettes (4421.99.98.80 / 4421.91.98.80)
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Eligibility | β Not Eligible (High total duty rate usually blocks this) |
| Legal Basis Path | Base Duty β Sec 301 β Sec 122 |
π Explanation:
- Wood products are subject to the standard 3.3% MFN rate.
- They incur the full 25% Section 301 penalty and an additional 10% under Section 122 (if applicable to specific consumer goods).
- Total: 38.3%.
π― 2. Plastic Palettes (3926.10.00.00 / 3926.90.99.10)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 0.0% - 7.5% (Varies by specific sub-item) |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 15.3% (Standard) or 22.8% (Lab/Art specific) |
| Tax Calculation | CIF Value Γ 15.3% or 22.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base Duty β Sec 301 (if any) β Sec 122 |
π Explanation:
- Plastic palettes (3926.10.00.00) benefit from 0% Section 301 surcharge, making them the most tax-efficient choice.
- Art-specific plastic palettes (3926.90.99.10) have a 7.5% Section 301 surcharge.
- Total: 15.3% - 22.8%. Highly Recommended for Cost Savings.
π― 3. Metal Palettes (7326.90.86.88 / 7326.90.35.00)
| Item | Content |
|---|---|
| Base Tariff | 2.9% - 7.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Special Steel/Aluminum/Copper Surcharge | +50.0% (Critical Factor) |
| Total Tax Rate | 87.9% or 92.8% |
| Tax Calculation | CIF Value Γ 87.9% or 92.8% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | Base Duty β Sec 301 β Sec 122 β Special Metal Surcharge |
π Explanation:
- The Killer Clause: Steel, Aluminum, and Copper products face an additional 50% tariff on top of standard duties.
- General Metal (7326.90.86.88): 2.9% + 25% + 10% + 50% = 87.9%.
- Metal Container (7326.90.35.00): 7.8% + 25% + 10% + 50% = 92.8%.
- Result: Importing metal palettes from China is prohibitively expensive.
π οΈ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Material Declaration is Key (Do Not Guess!)
| Material | Recommended HS Code | Action |
|---|---|---|
| Plastic | 3926.10.00.00 |
Preferred. Lowest risk, lowest tax (15.3%). Declare clearly as "Plastic Palette." |
| Wood | 4421.99.98.80 |
Acceptable. Declare as "Wooden Palette." Tax is moderate (38.3%). |
| Metal | 7326.90.86.88 |
Avoid if possible. Tax is extremely high (87.9%). Only declare if it is genuinely metal. |
| Mixed Material | N/A | Danger Zone. If it has a metal rim and plastic base, customs may classify it under the primary material or the most complex one. Clarify with supplier. |
π Expert Tip:
- If the product is Paint Mixing Palette, do NOT simply declare "Palette."
- Use specific descriptions:
- "Plastic Paint Mixing Palette, Round Shape"
- "Wooden Art Palette, Round, Birch Wood"
- "Stainless Steel Paint Palette, Circular, Industrial Grade"
β 2. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| Product Photo | β | Must clearly show material (grain for wood, sheen for metal, texture for plastic). |
| Material Certificate | β | Crucial if declaring Plastic or Wood to avoid misclassification as Metal. |
| Commercial Invoice | β | Must specify: "Material: [Plastic/Wood/Metal]". |
| HS Code Pre-Ruling | β | Strongly Recommended for large shipments to confirm the 15.3% vs 87.9% classification. |
β 3. Special Scenarios
| Scenario | Recommendation |
|---|---|
| OEM Custom Palette | Provide design drawings showing material composition. If it looks like metal but is coated plastic, provide proof of coating. |
| Set of Palettes | If mixed materials (e.g., wood + metal handle), declare the primary material or split the shipment. Do not mix in one line item. |
| Lab vs. Art | If used in a lab, 3926.90.99.10 (22.8%) might apply instead of 3926.10.00.00 (15.3%). Ensure invoice says "Art Supply" not "Lab Equipment" to qualify for lower tax if applicable. |
π 5. Global Market Comparison (2026)
| Region | Recommended Material | Estimated Tax (China Origin) | Note |
|---|---|---|---|
| πΊπΈ USA | Plastic | 15.3% | Avoid Metal (87.9%). Wood is 38.3%. |
| πͺπΊ EU | Plastic/Wood | ~5-10% | No Section 301/122. Much more favorable. |
| π¨π³ China | Any | ~0-15% | Low import duties for domestic sales. |
| π¬π§ UK | Plastic | ~5-10% | Post-Brexit tariffs apply, but lower than US. |
π Conclusion:
- For US Imports, Plastic is the clear winner for cost efficiency.
- Metal palettes are effectively blocked by the 50% Steel/Aluminum/Copper surcharge.
- Wood is a viable middle-ground if eco-friendly branding is a priority.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a Plastic palette as "Art Supply" without specifying material.
π Consequence: Customs may guess the material. If they guess Metal β 92.8% tax!
β Error 2: Importing Metal palettes and trying to avoid the 50% surcharge by calling them "Household Utensils."
π Consequence: Audits will reveal the true nature. Back taxes + fines.
β Error 3: Assuming Wood is cheaper than Plastic.
π Consequence: Wood is 38.3%, Plastic is 15.3%. Plastic is 2.5x cheaper in duties.
β Correct Practice:
"Round Plastic Paint Mixing Palette, Non-Toxic, Model XYZ"
HS Code:3926.10.00.00
Duty: 15.3%
π― 7. Conclusion: Professional Declaration Saves Money
π― Key Takeaway:
πΉ "Material Defines Tax"
πΉ "Plastic is King (15.3%), Wood is Prince (38.3%), Metal is Jail (87.9%+)"
πΉ "Always Specify 'Plastic' or 'Wood' in Invoice"
π Pro Tip:
If you are sourcing from China, negotiate with suppliers to use Plastic materials if the product is for the US market. The duty savings of ~50% can cover the entire product cost.
π£ Immediate Action:
π Contact Customs Broker: Request HS Code Pre-Ruling for
3926.10.00.00.
π Update Invoice: Change "Palette" to "Plastic Palette."
π Optimize Supply Chain: Shift material to Plastic or Wood for US bound goods.
β¨ Precision in Classification, Profit in Clearance!
πΌ Don't let a 70% tax difference destroy your 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.