Toothbrush Cup
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6911900010 | 22.9% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 3926305000 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
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AI Analysis
πͺ₯ Toothbrush Cup Rack (Plastic Bathroom Accessory)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π Part 1: Product Definition & Classification: Do You Really Understand the "Toothbrush Cup"?
A plastic toothbrush cup rack is a common bathroom accessory. In international trade, its classification depends heavily on its material, specific use, and structural form. While it seems simple, misclassification can lead to significant tariff differences (from 13.4% to 22.9%).
β οΈ Key Distinction Points:
- If classified as Porcelain/Ceramic (even if mistaken for plastic due to glaze) β High tax due to "catch-all" ceramic categories.
- If classified as General Plastic Household Item β Lower base duty, but subject to Section 301/IEEPA penalties.
- If classified as Furniture/Part Accessory β Higher base duty.
π¦ Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the possible HS Codes for Plastic Toothbrush Cup Racks:
| HS Code | Product Description | Category/Application | Total Tax Rate |
|---|---|---|---|
6911.90.00.10 |
Porcelain/Biodegradable Misclassification: Likely misidentified as porcelain washroom accessories (catch-all). | Washroom accessories (Ceramic/Crockery) | 22.9% |
3924.10.40.00 |
Plastic Tableware/Household Item: Specific sub-category for plastic tableware or similar household articles. | Home/Bathroom Accessories | 13.4% |
3926.30.50.00 |
Plastic Fittings/Furniture Parts: Classified as fittings or accessories for furniture/vehicles. | Furniture/Vehicle Accessories | 22.8% |
3926.90.99.89 |
Other Plastic Articles: Unspecified plastic supports/stands (Catch-all for plastic). | Unspecified Plastic Goods | 22.8% |
3924.90.56.50 |
Other Plastic Household Articles: General plastic home items, not specifically tableware. | Home/Bathroom Accessories | 20.9% |
π Critical Observation:
- The lowest total tax (13.4%) is for3924.10.40.00.
- The highest total tax (22.9%) is for6911.90.00.10(due to high base + Section 301).
- Most plastic classifications (3926.x) result in 22.8% due to a 5.3% base duty.
π° Part 3: 2026 Latest Tariff Rate Details (Detailed Breakdown)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Includes Section 301 and IEEPA duties.
π― 1. 3924.10.40.00 ββ Optimal Choice: Plastic Household/Tableware
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty (Add-on) | 0.0% (List 4A exemption or low tier) |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption | β No (Section 301/IEEPA duties generally not exempted in standard de minimis for China origin under current rules, though policies evolve; assume applicable). |
| Legal Path | USITC:3924.10.40.00 + IEEPA:10% |
π Explanation:
- This is the most cost-effective classification for plastic toothbrush cups.
- Base Duty (3.4%) is low for plastic household goods.
- Section 301 is 0%, which is rare for China-origin plastics, making this category highly advantageous.
- Only the 10% IEEPA duty applies.
π― 2. 3926.30.50.00 & 3926.90.99.89 ββ Alternative: Plastic Parts/Other Articles
| Item | Content |
|---|---|
| Base Duty | 5.3% |
| Section 301 Duty (Add-on) | +7.5% |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| Legal Path | USITC:3926.30.50.00 / 3926.90.99.89 + Section 301:7.5% + IEEPA:10% |
π Explanation:
- Base Duty (5.3%) is higher than tableware.
- Section 301 (7.5%) is added, likely due to being classified as "other plastic articles" or "fittings."
- Total 22.8% is significantly higher than the optimal 13.4%.
π― 3. 6911.90.00.10 ββ Risk: Misclassification as Ceramic/Porcelain
| Item | Content |
|---|---|
| Base Duty | 5.4% |
| Section 301 Duty (Add-on) | +7.5% |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 22.9% |
| Legal Path | USITC:6911.90.00.10 + Section 301:7.5% + IEEPA:10% |
π Explanation:
- If customs determines the product is porcelain (or mislabels plastic as ceramic), the tax is 22.9%.
- This is not optimal and carries high risk of re-classification penalties if the material is actually plastic.
π― 4. 3924.90.56.50 ββ General Plastic Household Items
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Section 301 Duty (Add-on) | +7.5% |
| IEEPA / Section 122 Duty | +10% |
| Total Effective Tax Rate | 20.9% |
| Legal Path | USITC:3924.90.56.50 + Section 301:7.5% + IEEPA:10% |
π Explanation:
- Base duty is low (3.4%), but Section 301 (7.5%) applies, bringing the total to 20.9%.
- Better than3926but worse than3924.10.
π οΈ Part 4: Customs Clearance Practical Advice (Risk Avoidance Guide)
β 1. Material Verification is Critical
| Scenario | Recommendation |
|---|---|
| Pure Plastic | Must classify under HS 39xx. Do not use 6911 (ceramic). |
| Plastic with Ceramic Coating | If the structural core is plastic, argue for HS 3924. If itβs primarily ceramic with plastic parts, customs may still insist on 6911. |
| Set (Cup + Holder) | Declare as Plastic Household Articles (3924) if the set is primarily plastic. |
β 2. Declaration Tips (Key Mantras)
π₯ "Plastic Cup, Not Ceramic! Declare 3924.10 for 13.4%!"
| Case | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Plastic Toothbrush Cup Rack | 3924.10.40.00 |
6911.90.00.10 |
Tax jumps from 13.4% to 22.9% + Penalty Risk |
| Plastic Cup + Stand (One Piece) | Single Item 3924.10.40.00 |
Split into 3926 (stand) + 3924 (cup) |
Over-taxation & Complexity |
| Wooden/Bamboo Cup | Incorrectly declared as Plastic | 3924.10.40.00 |
Severe Penalty (Material Mismatch) |
β 3. Documentation Checklist
| Document | Requirement |
|---|---|
| Product Photos | Clear images showing material (shiny/matte plastic texture), not ceramic. |
| Material Certificate | Proof of material (e.g., PP, ABS, PVC) from manufacturer. |
| Commercial Invoice | Clearly state: "Plastic Toothbrush Cup Rack, Model XYZ, Material: PP" |
| Packing List | Indicate quantity and weight. |
π Part 5: Cost Optimization Strategy
π Best Case Scenario
- HS Code:
3924.10.40.00 - Total Tax: 13.4%
- Why: Low base duty (3.4%) + No Section 301 (0%) + IEEPA (10%).
- Action: Ensure product is pure plastic and marketed as "Plastic Household Article" or "Plastic Tableware".
β οΈ Worst Case Scenario
- HS Code:
6911.90.00.10or3926.30.50.00 - Total Tax: 22.8% - 22.9%
- Why: Higher base duty (5.3%-5.4%) + Section 301 (7.5%) + IEEPA (10%).
- Action: Avoid describing the product as "fittings" or "ceramic-like."
π Part 6: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Est. Total Tax (China Origin) | Remarks |
|---|---|---|---|
| πΊπΈ USA | 3924.10.40.00 |
13.4% | Best option due to 0% Section 301 |
| πΊπΈ USA | 3926.30.50.00 |
22.8% | Higher tax if misclassified |
| πͺπΊ EU | 3924.10 or 3926 |
Varies (0-4%) | No Section 301/IEEPA. Trade wars not applicable. |
| π¨π³ China | 3924.10 |
5-10% | Import duty depends on China's tariff schedule. |
π Conclusion:
- For US imports,3924.10.40.00is the gold standard for plastic toothbrush cups.
- Always provide material proof to avoid misclassification into6911(ceramic) or3926(higher tax).
π― Part 7: Conclusion & Action Plan
π― Remember the Mantra:
πΉ "Plastic is Key! Declare 3924.10 for 13.4%! Avoid 6911 & 3926!"
πΉ "Material Proof Saves Money!"
β
Immediate Actions:
1. Confirm Material: Ensure the product is 100% plastic.
2. Correct HS Code: Use 3924.10.40.00 for US customs.
3. Documentation: Attach Material Certification to your invoice.
4. Consult Broker: If the product has mixed materials (e.g., plastic cup + metal holder), consult a customs broker to determine the "essential character."
π£ Pro Tip:
If your product is OEM for a US brand, ensure the branding doesn't imply "ceramic" or "porcelain" style to avoid customs confusion.
Save 9.5% tax by choosing the right HS code!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved in Duties is Pure Profit!
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.