Whiteboard Eraser
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | Official Doc |
| 4421999880 | 38.3% | CN | US | Official Doc |
| 4421919880 | 38.3% | CN | US | Official Doc |
| 4016920000 | 14.2% | CN | US | Official Doc |
AI Analysis
ποΈ Whiteboard Eraser (Whiteboard Cleaner)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Whiteboard Eraser"?
A whiteboard eraser is a stationery accessory used to clean dry-erase marker ink from whiteboards. In international trade, its classification depends heavily on the material composition. Since the user input only provided the general name "Whiteboard Eraser," customs authorities may infer various materials (plastic, wood, rubber, or bamboo) leading to different HS Codes and tax liabilities.
β οΈ Key Classification Distinction:
- Plastic Body: Most common commercial erasers β Classified under 3926.10.00.00
- Rubber/Felt Tip: Functional erasing surface β Classified under 4016.92.00.00
- Wooden Handle/Frame: Traditional or eco-friendly designs β Classified under 4421.99.98.80
- Bamboo Structure: Eco-friendly alternatives β Classified under 4421.91.98.80
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Material Inference | Key Attributes |
|---|---|---|---|
3926.10.00.00 |
Other articles of plastics | Plastic | Plastic shell, standard office/school supply use. Matches "Other plastic articles" & "Office/School supplies." |
4421.99.98.80 |
Other wooden articles | Wood | Infers wooden handle or structural components. "Other wooden products" fallback for stationery parts without conflict. |
4421.91.98.80 |
Other bamboo articles | Bamboo | Bamboo frame/support. Fallback category for bamboo items where no specific conflict exists (non-metal/non-chemical). |
4016.92.00.00 |
Other vulcanized rubber articles | Vulcanized Rubber | Infers rubber material (like a rubber eraser). Matches "Vulcanized rubber articles" and "Eraser" function. |
π Critical Reminder:
- If the eraser is predominantly plastic (the most common type), use 3926.10.00.00.
- If it has a wooden handle with a felt pad, it may fall under 4421.99.98.80.
- Misclassification due to incorrect material declaration can lead to significant tax penalties.
π° III. 2026 Latest Tariff Rate Detailed Explanation (Including Additional Taxes, Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 3926.10.00.00 ββ Plastic Articles (Most Common)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | 0.0% (Specific note: No Section 301 surcharge listed in data for this code) |
| IEEPA Section 122 Tariff | +10% (Targeting China/HK products) |
| Total Effective Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Applicable (Subject to scrutiny due to 122ζ‘ζ¬Ύ) |
| Legal Basis Path | Base Tariff: 5.3% β Section 122: 10% |
π Interpretation:
- This is the lowest tax option among the inferred codes.
- The 10% IEEPA tax is mandatory for Chinese-origin plastic stationery.
- No Section 301 tariff applies here, making it favorable compared to other potential classifications.
π― 2. 4421.99.98.80 ββ Wooden Articles (Wooden Handle Inference)
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Section 301 Additional Tariff | +25.0% (High risk for wooden stationery from China) |
| IEEPA Section 122 Tariff | +10% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base Tariff: 3.3% β Section 301: 25% β IEEPA: 10% |
π Warning:
- If customs determines the eraser has wooden components (even a handle), the 25% Section 301 tariff kicks in.
- Total tax is more than double the plastic classification.
- Avoid this classification unless the product is 100% wood with no plastic/rubber dominance.
π― 3. 4421.91.98.80 ββ Bamboo Articles (Bamboo Frame Inference)
| Item | Content |
|---|---|
| Base Tariff | 3.3% (ad valorem) |
| Section 301 Additional Tariff | +25.0% |
| IEEPA Section 122 Tariff | +10% |
| Total Effective Rate | 38.3% |
| Tax Calculation | CIF Value Γ 38.3% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base Tariff: 3.3% β Section 301: 25% β IEEPA: 10% |
π Note:
- Bamboo is treated similarly to wood for tariff purposes in this context.
- The 38.3% total rate makes bamboo whiteboard erasers very expensive to import into the US.
- Only use if the product is explicitly certified as 100% bamboo.
π― 4. 4016.92.00.00 ββ Vulcanized Rubber Articles (Rubber Eraser)
| Item | Content |
|---|---|
| Base Tariff | 4.2% (ad valorem) |
| Section 301 Additional Tariff | 0.0% (No Section 301 surcharge listed for this code) |
| IEEPA Section 122 Tariff | +10% |
| Total Effective Rate | 14.2% |
| Tax Calculation | CIF Value Γ 14.2% |
| De Minimis Exemption | β Not Applicable |
| Legal Basis Path | Base Tariff: 4.2% β Section 122: 10% |
π Explanation:
- If the eraser is made of solid rubber (like a traditional rubber eraser, not plastic/felt), this code applies.
- Total tax is 14.2%, the lowest possible rate in the dataset.
- Key Requirement: Must be purely vulcanized rubber. If it has a plastic cover, it may be reclassified to 3926.10.00.00 (15.3%).
π οΈ IV. Customs Clearance Practical Advice (Actionable Pitfall Avoidance Guide)
β 1. Preparation Checklist (Essential Documents)
| Document | Required? | Purpose |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state material composition (e.g., "100% Plastic," "Rubber with Wood Handle"). |
| β Material Test Report | βοΈ | Third-party lab report confirming plastic/rubber/wood content. |
| β Product Photos | βοΈ | High-res images showing texture, seams, and any labels. |
| β Commercial Invoice | βοΈ | Description must match HS Code (e.g., "Plastic Whiteboard Eraser" not just "Eraser"). |
| β Packing List | βοΈ | Ensure no mixed materials in one box without proper breakdown. |
| β FCC/RoHS Compliance | βοΈ | If plastic contains electronics (rare for erasers, but good practice). |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Material is King, Tariff Depends on It!"
| Scenario | Correct Declaration | Wrong Declaration | Result |
|---|---|---|---|
| Standard Plastic Eraser | Plastic Whiteboard Eraser β 3926.10.00.00 |
Eraser (Vague) |
Risk of reclassification to Wood/Rubber β Higher Tax |
| Rubber Eraser | Rubber Whiteboard Eraser β 4016.92.00.00 |
Plastic Eraser |
Customs may suspect false declaration β Delay/Penalty |
| Wooden Handle Eraser | Wooden Whiteboard Eraser β 4421.99.98.80 |
Plastic Eraser |
38.3% Tax vs 15.3% β Unnecessary Cost |
| Mixed Material | Declare Predominant Material | Hide materials | Seizure/Fines |
β 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Felt-Tip Erasers | If felt is on a plastic base, classify as Plastic (3926.10.00.00). Felt is minor accessory. |
| Eco-Friendly Bamboo | Must provide Bamboo Certification. If not certified, customs may classify as Wood or Plastic. |
| Rubber Core with Plastic Cover | Classify as Plastic (3926.10.00.00) if cover is visible. Rubber interior is hidden. |
| Set of Erasers | Declare by primary material. If mixed, declare the majority material or split invoice. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 3926.10.00.00 (Plastic) |
15.3% | Lowest tax for plastic. Avoid wood/rubber if possible due to higher rates. |
| π¨π³ China | 3926.10.00.00 |
~7-10% | No IEEPA/Section 301. Lower cost for domestic consumption. |
| πͺπΊ EU | 3926.90 |
~6.5% | No additional retaliatory tariffs. Stable rate. |
| π¬π§ UK | 3926.90 |
~6.5% | Post-Brexit tariff similar to EU. |
| π―π΅ Japan | 3926.90 |
~6-8% | Stable, no high additional taxes. |
π Conclusion:
- USA has the highest variability based on material.
- Plastic (3926.10.00.00) is the most cost-effective classification for the US market (15.3%).
- Wood/Bamboo classifications incur 38.3% due to Section 301, making them less competitive.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Declaring a plastic eraser as "Stationery" (General)
π Consequence: Customs reclassifies to HS Code, leading to back taxes + penalties.
β Error 2: Using "Wooden Eraser" for a plastic eraser with a wood-like color
π Consequence: 38.3% Tax instead of 15.3%. Unnecessary 23% cost increase.
β Error 3: Not disclosing material composition
π Consequence: Customs performs lab testing. If results differ from declaration, seizure or 10-year audit.
β Error 4: Assuming all erasers are the same
π Consequence: Rubber erasers (14.2%) are cheaper than Plastic (15.3%). If you can switch to rubber, you save money!
β Correct Approach:
"Plastic Whiteboard Eraser, 100% ABS Plastic, Office Use, Model XYZ"
π― VII. Conclusion: Professional Declaration, Save Money, Ensure Clearance!
π― Remember the Mnemonics:
πΉ "Plastic 15.3%, Rubber 14.2%, Wood 38.3% β Material is Everything!"
πΉ "Declare Correctly, Avoid Section 301 Traps, Keep Your Profit Margin Safe!"
π Pro Tip:
- If you are importing small quantities (<$800), check De Minimis rules, but note that 122ζ‘ζ¬Ύ (10%) may still apply.
- For large volumes, consider Advance Ruling (Ruling Letter) from US Customs to lock in the HS Code and tax rate.
π£ Immediate Action:
π Contact your customs broker with material specs
π Get a Pre-Ruling if importing >$10,000
π Optimize your HS Code to save up to 23% in taxes!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent Saved is Profit Earned!
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.