Round Storage Basket
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4602110700 | 35.0% | CN | US | Official Doc |
| 4602191800 | 39.5% | CN | US | Official Doc |
| 3926400010 | 15.3% | CN | US | Official Doc |
| 3926400090 | 15.3% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
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AI Analysis
π§Ί Round Storage Basket (Gift Baskets)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Classification for Circular Baskets
π I. Product Definition: What is a "Round Storage Basket"?
In international trade, a "Round Storage Basket" is a versatile container primarily used for gift packaging, storage, or decoration. Its classification depends entirely on Material Composition and Function.
The key determinant is the raw material: * Plant Materials (Bamboo, Willow, Rattan, Cane): Falls under Chapter 46 (Wickerwork; basketware). * Plastic/Synthetic Materials: Falls under Chapter 39 (Articles of plastics). * Metal (Iron, Steel, Aluminum): Falls under Chapter 73/76 (Articles of iron/steel or aluminum).
β οΈ Critical Distinction:
- If the basket is woven from natural plant fibers β HS 4602.11.07.00 or 4602.19.18.00
- If the basket is molded or assembled from plastic β HS 3926.40.00.10 or 3926.40.00.90
- If the basket is wire-frame or welded metal β HS 7326.90.86.88
π¦ II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Material Type | Key Characteristics |
|---|---|---|---|
4602.11.07.00 |
Circular Gift Basket, Plant Material | Bamboo, Willow, Rattan | Woven, plant-based, specifically for gifts |
4602.19.18.00 |
Other Baskets, Plant Material | Other Plant Fibers | Wickerwork not elsewhere specified, plant-based |
3926.40.00.10 |
Round Gift Basket, Plastic/Paper | Plastic or Paper | Decorative, gift packaging, plastic/paper composite |
3926.40.00.90 |
Decorative Plastic Basket | Plastic/Synthetic | Decorative articles, plastic or other synthetic materials |
7326.90.86.88 |
Round Basket, Metal | Iron, Steel, Aluminum | Other articles of iron/steel/aluminum, metal wire or sheet |
π Key Note:
- Plant-based baskets are subject to high additional tariffs (USITC + IEEPA).
- Plastic baskets have lower additional tariffs (only IEEPA).
- Metal baskets face the highest total tariff burden due to combined duties on steel/aluminum.
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Levies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates applicable for imports from China
π― 1. 4602.11.07.00 ββ Circular Gift Basket, Plant Material (Bamboo/Willow)
| Item | Content |
|---|---|
| Base Duty Rate | 0% |
| USITC Additional Duty (Section 301) | +25% |
| IEEPA Additional Duty (Section 122) | +10% |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value Γ 35% |
| De Minimis Exemption | β Not Eligible (Subject to high duties) |
| Legal Basis Path | USITC:4602.11.07.00 β FOOTNOTE:301 β IEEPA:122 |
π Explanation:
- Wickerwork and basketware made from plant materials often have a low base duty (0%) but are heavily impacted by Section 301 tariffs (25%) and Section 122 tariffs (10%).
- Total 35% is significant for low-margin gift items.
π― 2. 4602.19.18.00 ββ Other Plant-Based Baskets
| Item | Content |
|---|---|
| Base Duty Rate | 4.5% |
| USITC Additional Duty (Section 301) | +25% |
| IEEPA Additional Duty (Section 122) | +10% |
| Total Tariff Rate | 39.5% |
| Tax Calculation | CIF Value Γ 39.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:4602.19.18.00 β FOOTNOTE:301 β IEEPA:122 |
π Note:
- Even if the plant material is not bamboo/willow (e.g., reed, grass), if it falls under "Other," it still incurs the 4.5% base duty plus the same additional taxes.
- Total 39.5% makes this the most expensive plant-based option.
π― 3. 3926.40.00.10 ββ Round Gift Basket, Plastic/Paper
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| USITC Additional Duty (Section 301) | 0% |
| IEEPA Additional Duty (Section 122) | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Eligible (Subject to IEEPA) |
| Legal Basis Path | USITC:3926.40.00.10 β IEEPA:122 |
π Explanation:
- Plastic and paper baskets are exempt from Section 301 (25%) additional duties.
- Only the IEEPA 10% applies.
- Total 15.3% is significantly lower than plant-based baskets.
π― 4. 3926.40.00.90 ββ Decorative Plastic Basket
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% |
| USITC Additional Duty (Section 301) | 0% |
| IEEPA Additional Duty (Section 122) | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:3926.40.00.90 β IEEPA:122 |
π Note:
- Same as above. Plastic decorative baskets benefit from lower additional tariffs.
π― 5. 7326.90.86.88 ββ Round Basket, Metal (Iron/Steel/Aluminum)
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| USITC Additional Duty (Section 301) | +25% |
| IEEPA Additional Duty (Section 122) | +10% |
| Steel/Aluminum Additional Duty | +50% |
| Total Tariff Rate | 87.9% |
| Tax Calculation | CIF Value Γ 87.9% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | USITC:7326.90.86.88 β FOOTNOTE:301 β IEEPA:122 β Section 232 |
π Warning:
- Metal baskets face Section 232 tariffs (50%) for steel/aluminum products, PLUS Section 301 (25%) and Section 122 (10%).
- Total 87.9% is extremely high. Avoid metal baskets if possible unless value is very high.
π οΈ IV. Customs Clearance Practical Advice (Best Practices)
β 1. Material Declaration is Critical
| Material | Recommended HS Code | Total Duty | Strategy |
|---|---|---|---|
| Bamboo/Willow | 4602.11.07.00 |
35.0% | Declare as "Wickerwork," specify material clearly |
| Other Plant | 4602.19.18.00 |
39.5% | Avoid if possible; higher base duty |
| Plastic/Paper | 3926.40.00.10 |
15.3% | Optimal Choice for cost-efficiency |
| Plastic (Decorative) | 3926.40.00.90 |
15.3% | Use for non-gift specific decorative items |
| Metal (Steel/Al) | 7326.90.86.88 |
87.9% | High Risk; consider alternative materials |
β 2. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| Product Description | βοΈ | Must specify material: "Bamboo," "Plastic," "Steel" |
| Material Composition | βοΈ | % of plant vs. plastic vs. metal |
| Function Description | βοΈ | "Gift Basket," "Storage," "Decorative" |
| HS Code Justification | βοΈ | Link material to HS Chapter |
| Commercial Invoice | βοΈ | Value must match CIF |
| Packing List | βοΈ | Weight and dimensions |
β 3. Common Mistakes to Avoid
β Mistake 1: Misdeclaring plastic baskets as "plant material" to avoid duties
π Consequence: Customs audit, penalties, retroactive duties + interest.
β Mistake 2: Declaring metal baskets under "plastic" or "plant"
π Consequence: 87.9% vs 15.3% duty difference β Massive financial loss.
β Mistake 3: Ignoring "Section 122" tariffs
π Consequence: All goods from China are subject to 10% IEEPA duty, regardless of HS code.
π V. Global Market Comparison (2026)
| Market | Recommended HS Code | Total Duty (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.40.00.10 |
15.3% (Plastic) | Avoid Metal (87.9%) and Plant (35-39.5%) |
| πͺπΊ EU | Varies | 0-6.5% | No Section 301/122 equivalent, but anti-dumping may apply |
| π¨π³ China | Varies | 0-10% | Import duties vary by material |
| π¬π§ UK | Varies | 0-6.5% | Post-Brexit tariffs, generally lower than US |
π Conclusion:
- USA is the most challenging market due to Section 301, 122, and 232 tariffs.
- Plastic baskets offer the best duty rate (15.3%).
- Metal baskets are prohibitively expensive (87.9%).
- Plant baskets are moderately high (35-39.5%).
π VI. Pro Tips for Cost Optimization
- Switch to Plastic: If design allows, switch from bamboo/metal to plastic or paper-composite baskets to save 20-70% in duties.
- Avoid Metal: Metal baskets incur Section 232 tariffs, making them the least competitive.
- Precise Material Description: Always specify "100% Bamboo" or "Recycled Plastic" to ensure correct HS code assignment.
- Check for Exemptions: If the basket is a sample or gift under $800, it may qualify for de minimis (though Section 122 may still apply).
- Pre-Ruling: Consider applying for an Advance Ruling from CBP if the material composition is complex.
π― VII. Final Summary
| HS Code | Material | Total Duty | Recommendation |
|---|---|---|---|
3926.40.00.10 |
Plastic/Paper | 15.3% | β Best Option |
3926.40.00.90 |
Plastic | 15.3% | β Best Option |
4602.11.07.00 |
Bamboo/Willow | 35.0% | β οΈ Moderate Cost |
4602.19.18.00 |
Other Plant | 39.5% | β οΈ High Cost |
7326.90.86.88 |
Metal | 87.9% | β Avoid |
π’ Action Item:
- Choose Plastic for cost efficiency.
- Declare Material Accurately to avoid penalties.
- Consult Customs Broker for complex multi-material baskets.
β¨ Smart Classification Saves Money!
πΌ Every Percentage Point Counts in International Trade!
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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.