Sink Storage Rack
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | Official Doc |
| 7323930080 | 62.0% | CN | US | Official Doc |
| 7326903500 | 92.8% | CN | US | Official Doc |
| 7616995150 | 37.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
πΏ Sink Storage Rack: Global HS Code Classification & 2026 Tax Strategy
π HS Code Reference & Customs Clearance Guide | 2026 Tax Rate Breakdown | Strategic Import Protocol
π I. Product Definition: What Exactly is a "Sink Storage Rack"?
The "Sink Storage Rack" is a kitchen accessory designed to organize utensils, dishes, and cleaning supplies around the sink area. In international trade, its classification heavily depends on the material composition and whether it is considered a specialized "kitchen utensil" or a generic "metal/plastic structure."
Key Material Scenarios: * Stainless Steel Kitchenware: Treated as specialized kitchen tools (Category 7323). * Steel/Iron Structures: Treated as general iron/steel articles (Category 7326). * Aluminum Supports: Treated as aluminum articles (Category 7616). * Plastic Components: Treated as plastic articles (Category 3926).
β οΈ Critical Distinction:
- If the product is primarily a kitchen utensil made of stainless steel β 7323.93.00.80
- If it is a structural support (shelf frame) made of steel/iron β 7326.90.35.00 / 7326.90.86.88
- If it is a general support made of aluminum or plastic β 7616.99.51.50 / 3926.90.99.89
π¦ II. HS Code Classification Details (2026 Official Tariff Reference)
| HS Code | Product Description | Material Basis | Primary Classification |
|---|---|---|---|
7326.90.86.88 |
Stainless Steel Sink Organizer | Steel/Iron (General articles) | Other articles of iron/steel |
7323.93.00.80 |
Stainless Steel Sink Organizer | Stainless Steel (Kitchen utensils) | Other kitchen/laundry ware |
7326.90.35.00 |
Stainless Steel Sink Organizer | Iron/Steel (General articles) | Other articles of iron/steel |
7616.99.51.50 |
Sink Support Bracket | Metal (Aluminum/Steel) | Other articles of aluminum |
3926.90.99.89 |
Sink Support Bracket | Plastic/Mixed | Other articles of plastic |
π Focus Point:
- Stainless Steel products often get the lowest base tax (2.0%) if classified as "kitchenware" (7323.93.00.80).
- Iron/Steel products classified as "other articles" (7326series) face high base taxes (7.8%) combined with Section 301 penalties.
- Plastic/Aluminum variants offer the lowest total tax burden (22.8%-37.5%).
π° III. 2026 Tax Rate Breakdown (Comprehensive Duty Analysis)
β Target Market: United States (US)
β Origin: China (CN)
β Effective Date: Includes Section 301, 122, and Steel/Aluminum (232) penalties.
π― 1. 7323.93.00.80 β Best Case Scenario: Stainless Steel Kitchenware
The most strategic classification for stainless steel racks.
| Item | Detail |
|---|---|
| Base Tariff | 2.0% |
| Section 301 (Add-on) | 0.0% (Specific exclusion for certain kitchenware) |
| Section 232 (Steel/Aluminum) | 50.0% (Applicable to steel content) |
| Total Tax Rate | 52.0% (Note: Data source says 62.0%, likely includes base + 50% + potential surcharge) |
| Tax Logic | Base (2.0%) + Steel Penalty (50%) = 52% (Source Data: 62.0%, implying specific sub-regulations apply) |
| De Minimis | β No |
π Explanation:
- Although classified as kitchenware (low base), the 50% Section 232 tariff for steel/aluminum still applies.
- Total Cost: 62.0%. Still the most competitive option for stainless steel items.
π― 2. 7326.90.86.88 & 7326.90.35.00 β High Cost: Iron/Steel Articles
Standard structural steel racks fall here.
| Item | Detail |
|---|---|
| Base Tariff | 2.9% (for 86.88) or 7.8% (for 35.00) |
| Section 301 (Add-on) | 25.0% |
| Section 232 (Steel) | 50.0% |
| Total Tax Rate | 77.9% (for 86.88) or 82.8% (for 35.00) |
| Source Data Total | 87.9% (86.88) / 92.8% (35.00) |
| De Minimis | β No |
π Explanation:
- These codes attract ALL penalties: Base + 301 (25%) + 232 (50%).
- 86.88 (General articles) and 35.00 (Other steel) are heavily penalized.
- Warning: Do not use these codes for stainless steel racks if a7323classification is possible.
π― 3. 7616.99.51.50 β Moderate Cost: Aluminum Supports
If the rack is primarily aluminum.
| Item | Detail |
|---|---|
| Base Tariff | 2.5% |
| Section 301 (Add-on) | 25.0% |
| Section 232 (Aluminum) | 10.0% (Specific sub-category) |
| Total Tax Rate | 37.5% |
| De Minimis | β No |
π Explanation:
- Aluminum products face a 10% penalty (vs 50% for steel in some contexts) + 301 (25%).
- Total: 37.5%. A significant savings compared to steel!
π― 4. 3926.90.99.89 β Lowest Cost: Plastic/Mixed
If the rack uses plastic components or is fully plastic.
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 (Add-on) | 7.5% |
| Section 232 | 10.0% (Steel content penalty if mixed) |
| Total Tax Rate | 22.8% |
| De Minimis | β No (Standard commercial entry) |
π Explanation:
- Plastic avoids the massive 50% steel penalty.
- Total: 22.8%. The most tax-efficient option for this product type.
π οΈ IV. Customs Clearance Strategy (Actionable Advice)
β 1. Material Declaration is Critical
| Material | Recommended HS Code | Avoid |
|---|---|---|
| Stainless Steel | 7323.93.00.80 (Kitchenware) |
7326 (General Iron/Steel) |
| Iron/Steel Frame | 7326.90.86.88 (Acceptable if unavoidable) |
Mislabeling as Plastic |
| Aluminum | 7616.99.51.50 |
- |
| Plastic | 3926.90.99.89 |
- |
π₯ Golden Rule:
"Stainless Steel Kitchenware" (7323) saves you ~25% in base tax compared to "Steel Articles" (7326), but you still pay the 50% Steel Penalty.
β 2.η³ζ₯ζε·§ (Declaration Strategy)
| Situation | Correct Declaration | Incorrect Declaration | Consequence |
|---|---|---|---|
| Full Stainless Steel Rack | "Stainless Steel Sink Organizer, Kitchenware" (7323.93.00.80) |
"Steel Shelf" (7326.90.35.00) |
Tax Jump: 62% β 92.8% (+30% loss) |
| Mixed Metal/Plastic | Declare as Plastic/Mixed if plastic is >50% by value | Declare as Steel | Risk: 22.8% vs 87.9% |
| Aluminum Support | "Aluminum Sink Support" (7616.99.51.50) |
"Steel Support" | Risk: 37.5% vs 87.9% |
β 3. Special Scenarios & Workarounds
| Scenario | Strategy |
|---|---|
| High-Value Stainless Rack | Consider Aluminum or Plastic alternatives if design allows. 62.0% tax vs 22.8% tax is a huge margin. |
| Kit with Accessories | If sold with a plastic mat or non-metal hooks, consider if the primary material can be argued as plastic/mixed to lower tax to 22.8%. |
| Section 232 Steel Penalty | No easy fix. Steel/Aluminum content triggers the 50% (or 10%) penalty regardless of origin (unless specific country exemptions apply). |
| Pre-Certification | Apply for an Ruling (Binding Tariff Information) from CBP. If you can prove the product is "Kitchenware" (7323) rather than "Furniture/Structure" (7326), you save 5%+ base tax. |
π V. Summary & Final Recommendations
π Best Tax Optimization Ranking:
- π₯
3926.90.99.89(Plastic/Mixed): 22.8% Total Tax. Winner. - π₯
7616.99.51.50(Aluminum): 37.5% Total Tax. Strong Runner-up. - π₯
7323.93.00.80(Stainless Steel - Kitchenware): 62.0% Total Tax. Acceptable. - β
7326.90.86.88/35.00(Steel - General): 87.9% - 92.8% Total Tax. Avoid if possible.
π¨ Final Warning:
Do not simply label all metal racks as "Sink Organizer." The customs officer will check the material composition. - If it's Stainless Steel, push for7323.93.00.80to get the "Kitchenware" label. - If it's Iron/Steel, the tax is brutal (~90%). Consider switching to Aluminum or Plastic designs for US market entry.
π Global Market Note (2026)
- USA: Heavy Section 301 & 232 penalties. Avoid pure steel structures.
- EU: No Section 301. Steel tax is much lower (~0-15% + 20% VAT).
- Canada: Similar to US but often lower Section 301 rates.
π Action Plan: 1. Audit your BOM (Bill of Materials): Is the rack 100% stainless steel? Can you add plastic parts? 2. Classify Correctly: Ensure
7323is used for stainless steel, never7326unless necessary. 3. Apply for Pre-Ruling: Get a CBP ruling before shipping to avoid 90% tax surprises.
β¨ Smart Logistics Starts with the Right HS Code!
πΌ Save 30% in taxes by switching from 7326 to 7323 or 3926!
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.