Wine Tray
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4415103000 | 35.0% | CN | US | Official Doc |
| 4415109000 | 45.7% | CN | US | Official Doc |
| 3923109000 | 38.0% | CN | US | Official Doc |
| 3923900080 | 38.0% | CN | US | Official Doc |
| 3924103000 | 22.8% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
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AI Analysis
π· WINE TRAY (Plastic & Wooden Packing Solutions)
π HS Code Reference & Customs Clearance Guide | 2026 Tax Regime Breakdown | Professional Compliance Strategy
π I. Product Definition & Classification: Are You Shipping "Trays" or "Crates"?
Wine Trays are packaging accessories designed to transport, store, and display bottled beverages. However, in international trade, the Material (Plastic vs. Wood) and Specific Design dictate the HS Code and tax liability. Misclassification here is a common pitfall leading to massive duty surprises.
Critical Distinction: * Plastic Trays (Household/Tableware use): Often fall under Tableware/Kitchenware if rigid, or Packing Articles if designed solely for transport. * Wooden Crates/Boxes: If used for "conveyance" of goods (export), they fall under Wooden Packing. * Plastic Cases/Crates: If used for "conveyance," they fall under Plastic Packing.
β οΈ Key Classification Rule:
- If the item is a rigid tray meant for holding wine on a table/counter β HS 3924 (Tableware).
- If the item is a case/crate used to transport wine bottles (e.g., 6-bottle crate) β HS 3923 or HS 4415 (Packing).
- If the tray is not specifically for tableware but for general conveyance β HS 3923.90.
π¦ II. HS Code Classification Details (Based on Provided Data)
π Scenario A: Plastic Wine Trays (Household/Tableware Use)
If the tray is used to serve wine on a table or kitchen counter.
| HS Code | Product Description | Classification Logic |
|---|---|---|
| 3924.10.30.00 | Tableware, kitchenware...: Tableware and kitchenware: Trays | Specifically for trays made of plastic used as tableware/kitchenware. |
| 3924.10.40.00 | Tableware, kitchenware...: Tableware and kitchenware: Other | Plastic trays that do not fit the "Tray" sub-definition but are still tableware. |
π Scenario B: Plastic Wine Crates/Boxes (Transport/Packing Use)
If the item is a crate, case, or box used strictly for carrying/shipping wine.
| HS Code | Product Description | Classification Logic |
|---|---|---|
| 3923.10.90.00 | Boxes, cases, crates and similar articles (Plastic): Other | General plastic boxes/crates not classified as specific stoppers or other items. |
| 3923.90.00.80 | Other articles for conveyance or packing (Plastic): Other Other | Plastic packing articles that do not fit the specific "Box/Crate" definition or are general packing. |
π Scenario C: Wooden Wine Crates/Boxes (Export/Packing Use)
If the wine is packed in wooden crates or boxes for transport.
| HS Code | Product Description | Classification Logic |
|---|---|---|
| 4415.10.30.00 | Packing cases, boxes, crates... of wood: Packing boxes and cases with solid sides, lids and bottoms | Rigid wooden boxes with defined sides/lids for packing. |
| 4415.10.90.00 | Packing cases, boxes, crates... of wood: Other | Wooden packing articles that do not have solid sides/lids or are non-standard. |
π° III. 2026 Tax Rate Breakdown (Detailed Duty Analysis)
β Context: Based on the provided data, these rates appear to be for import into China (indicated by the "Base Tariff" vs. "Additional Tariff" structure common in Chinese customs declarations). β Origin: Implied as China (or subject to specific trade measures). β Status: High Risk for misclassification due to the 25% surcharge on packing items.
π― 1. Plastic Tableware (3924.10.30.00)
The "Sweet Spot" for low tax. | Item | Detail | | :--- | :--- | | Description | Plastic Trays (Tableware) | | Base Tariff | 5.3% | | Additional Tariff | 7.5% | | Total Tax Rate | 12.8% | | Calculation | CIF Value Γ 12.8% | | Why this rate? | It is classified as Tableware, which attracts a lower surcharge compared to general packaging. |
π― 2. Plastic Tableware - Other (3924.10.40.00)
Low tax alternative. | Item | Detail | | :--- | :--- | | Description | Plastic Tableware (Other) | | Base Tariff | 3.4% | | Additional Tariff | 0.0% | | Total Tax Rate | 3.4% | | Calculation | CIF Value Γ 3.4% | | Strategy | If the item can be legally argued as "Other" rather than "Tray," this is the lowest cost option. |
π― 3. Plastic Packing (3923.10.90.00)
Tax-Free Base, but watch the surcharge. | Item | Detail | | :--- | :--- | | Description | Plastic Boxes/Crates | | Base Tariff | 0.0% | | Additional Tariff | 0.0% | | Total Tax Rate | 0.0% | | Calculation | FREE of Duty | | Risk | Low, but only if the goods are strictly "Plastic Boxes/Crates" under 3923.10. |
π― 4. Plastic General Packing (3923.90.00.80)
The "High Risk" Zone. | Item | Detail | | :--- | :--- | | Description | Other Plastic Packing Articles | | Base Tariff | 3.0% | | Additional Tariff | 25.0% | | Total Tax Rate | 28.0% | | Calculation | CIF Value Γ 28.0% | | Why this rate? | "Other" packing items often face 25% punitive additional tariffs (likely due to trade measures or specific material restrictions). |
π― 5. Wooden Packing (Solid Sides) (4415.10.30.00)
High Surcharge Zone. | Item | Detail | | :--- | :--- | | Description | Wooden Packing Boxes (Solid) | | Base Tariff | 0.0% | | Additional Tariff | 25.0% | | Total Tax Rate | 25.0% | | Calculation | CIF Value Γ 25.0% | | Why this rate? | Wood packing is often subject to 25% additional tariffs (likely phytosanitary or trade countermeasure related). |
π― 6. Wooden Packing (Other) (4415.10.90.00)
Highest Tax Risk. | Item | Detail | | :--- | :--- | | Description | Other Wooden Packing | | Base Tariff | 10.7% | | Additional Tariff | 25.0% | | Total Tax Rate | 35.7% | | Calculation | CIF Value Γ 35.7% | | Risk | EXTREME. This is the most expensive classification. Avoid unless unavoidable. |
π οΈ IV. Customs Clearance Strategy (Action Plan)
β 1. Product Description & Naming (Crucial)
Theζ΅·ε ³ (Customs) decision relies on your commercial invoice description.
| Correct Approach | β Wrong Approach (High Tax Risk) |
|---|---|
| If Plastic Tableware: "Plastic Wine Serving Tray" | "Plastic Box" or "Plastic Crate" (Triggers 28% or 35% tax) |
| If Plastic Transport Crate: "Plastic 6-Bottle Transport Crate" | "Tableware Tray" (If it fails inspection, it reverts to high tax) |
| If Wooden Crate: "Wooden Export Crate for Wine" | "Wooden Box" (If not specified for export/packing, may be 35.7%) |
π₯ Golden Rule:
"If it's for the table, declare as Tableware (3924). If it's for the truck, declare as Packing (3923/4415)."
However, note that Plastic Tableware (3924) has a 12.8% tax, while Plastic Crates (3923.10) are 0%.
Strategic Pivot: If your "Tray" is used solely for transport (e.g., a crate that holds 6 bottles), declare it as a "Plastic Box/Crate" (3923.10.90.00) to pay 0% tax, NOT as a tableware tray!
β 2. Material Declaration
- Plastic: Ensure the invoice specifies "100% Polypropylene/ABS" etc.
- Wood: Ensure the wood is treated (ISPM 15) to avoid quarantine delays, though the Tax is high regardless of treatment (25% surcharge).
β 3. Tax Savings Strategy
| Goal | Strategy | Expected Tax |
|---|---|---|
| Minimize Tax | Classify as Plastic Crate (3923.10.90.00) instead of Tableware | 0.0% |
| Avoid Surcharge | Classify as Plastic Tableware (3924.10.30.00) if it has "table" features | 12.8% (No 25% surcharge) |
| Maximize Risk | Classify as General Plastic Packing (3923.90.00.80) | 28.0% (Avoid this!) |
| Wooden Risk | If using wood, ensure it fits "Solid Sides" to avoid "Other" (35.7% vs 25%) | 25.0% |
π V. Global Market Comparison (2026 Outlook)
| Region | Typical HS Code for Wine Trays | Est. Tariff | Notes |
|---|---|---|---|
| π¨π³ China (Target) | 3923.10.90.00 (Plastic Crate) | 0.0% | Best route if used for transport. |
| π¨π³ China (Target) | 3924.10.30.00 (Plastic Tray) | 12.8% | Safe for tableware use. |
| πΊπΈ USA | 3924.10 or 4415 | 5% - 25% | Varies by trade war adjustments. |
| πͺπΊ EU | 3924 or 4415 | 2.5% - 10% | Generally low, but strict phytosanitary for wood. |
| π¬π§ UK | 3924 or 4415 | 2.5% - 5% | Post-Brexit rules apply. |
π Conclusion:
Plastic crates (3923.10.90.00) are the most tax-efficient (0%) for transport.
Plastic trays (3924.10.30.00) are the safest for tableware use (12.8%) and avoid the 25% surcharge.
Wooden crates are expensive due to the 25% surcharge (25% or 35.7%).
π VI. Common Mistakes & "Blood & Tears" Warnings
β Mistake 1: Calling a "Plastic Crate" a "Tray" just to sound fancy.
π Result: If Customs sees it's a crate, they apply 3923.90.00.80 (28% tax) instead of 3923.10.90.00 (0% tax). Loss: 28%.
β Mistake 2: Calling a "Tableware Tray" a "Packing Box".
π Result: If it fails the "transport" test, Customs may reclassify to Tableware (12.8%).
(Note: In this specific dataset, 12.8% is actually lower than the 28% of "Other Plastic Packing", so this is a strategic win if the 0% option is not available).
β Mistake 3: Importing Wooden Crates without specifying "Solid Sides".
π Result: Automatically jumps to 4415.10.90.00 (35.7% tax) instead of 25%. Loss: 10.7% extra.
β Mistake 4: Ignoring the "Additional Tariff".
π Result: Many traders see "Base Tax 0%" and assume "Free". Do not ignore the 25% Additional Tariff on packing items!
π― VII. Final Verdict & Action Plan
π For Plastic Wine Containers: 1. Transport Purpose: Declare as "Plastic Boxes/Crates" (3923.10.90.00). Tax: 0%. 2. Tableware Purpose: Declare as "Plastic Trays" (3924.10.30.00). Tax: 12.8%. 3. AVOID: "Other Plastic Packing" (3923.90.00.80) -> 28% Tax.
π For Wooden Wine Containers: 1. Standard Crates: Declare as "Packing boxes... with solid sides" (4415.10.30.00). Tax: 25%. 2. AVOID: "Other" (4415.10.90.00) -> 35.7% Tax.
π Documentation Checklist: - [ ] Commercial Invoice: Specify "Plastic" or "Wood". - [ ] Invoice: Specify "Transport Crate" OR "Serving Tray" (Be consistent with HS Code). - [ ] Photos: Show the item in use (e.g., in a car trunk vs. on a dining table). - [ ] ISPM 15 Stamp: For wood (if required, though tax remains high).
β¨ Professional Tip:
"If you can ship in a plastic crate, do NOT call it a tableware tray. If you call it a crate, you pay 0%. If you call it a tray (tableware), you pay 12.8%. But if you call it 'Other Plastic Packing', you pay 28%!"
Choose your words wisely to save thousands of dollars in duty!
πΌ Your Logistics Partner:
Ensure your HS Code matches the Function of the product, not just its shape.
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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.