drain rack
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7323930080 | 62.0% | CN | US | Official Doc |
| 7615109100 | 70.6% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 3924103000 | 22.8% | CN | US | Official Doc |
| 7323999080 | 88.4% | CN | US | Official Doc |
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π Sink Drain Racks: HS Code Classification & Customs Clearance Guide (2026 Update)
π HS Code Reference & Customs Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π One: Product Definition & Classification: Do You Really Understand the "Drain Rack"?
A Sink Drain Rack (also known as a dish drainer or drying rack) is a common kitchen utility used to hold washed dishes, cutlery, or glassware above the sink to allow water to drip off. In international trade, the HS Code classification depends entirely on the MATERIAL of manufacture, as different materials fall under different chapters of the Harmonized System.
β οΈ Key Distinction:
- Stainless Steel/Iron/Steel β Classified under Chapter 73 (Articles of Iron or Steel)
- Aluminum β Classified under Chapter 76 (Articles of Aluminum)
- Plastic β Classified under Chapter 39 (Articles of Plastics)
π¦ Two: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here is the precise classification for Sink Drain Racks made from different materials:
| HS Code | Product Description | Material Category | Summary |
|---|---|---|---|
7323.93.00.80 |
Stainless Steel Sink Drain Rack | Stainless Steel | Kitchen Utensils |
7615.10.91.00 |
Aluminum Sink Drain Rack | Aluminum | Household Kitchen Items |
3924.10.40.00 |
Plastic Sink Drain Rack | Plastic | Home Use Articles |
3924.10.30.00 |
Plastic Kitchen Utensils (Drain Rack) | Plastic | Kitchen Use |
7323.99.90.80 |
Iron/Steel Sink Drain Rack (Other) | Iron or Steel | Other Table/Kitchen Articles |
π Critical Reminder:
- Material is Key: A stainless steel rack (7323) is NOT the same as an iron rack (7323.99). Even though both are metals, their subheadings differ, leading to different tax rates.
- Plastic Variants: Two plastic codes exist.3924.10.40.00is for general home use, while3924.10.30.00is specifically for kitchen utensils. Ensure your product description matches the intended use to avoid misclassification.
π° Three: 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Time: Current as of 2025/2026 import regulations
π― 1. 7323.93.00.80 β Stainless Steel Sink Drain Rack
| Item | Content |
|---|---|
| Basic Tariff | 2.0% (Ad Valorem) |
| Surtax (Section 301) | 0.0% (No additional 25% tariff for this specific subheading) |
| Section 122 Tariff | +10% (On Steel, Aluminum, Copper products) |
| Total Tax Rate | 12.0% (Wait, Data says 62.0%? Let's re-read carefully) |
Correction based on DATA: The data states Total Tax: 62.0%.
Let's break down the Tax Detail provided:
- Basic: 2.0%
- Surtax: 0.0%
- Section 122: 10%
- Steel, Aluminum, Copper Surcharge: 50%Calculation: 2.0% (Basic) + 10% (Section 122) + 50% (Steel Surtax) = 62.0%
π Explanation:
- This high rate is due to the 50% additional tariff on Steel products (likely under Section 232 or similar trade remedies).
- Total Cost Impact: Very High. Importers must factor in this 62% burden.
π― 2. 7615.10.91.00 β Aluminum Sink Drain Rack
| Item | Content |
|---|---|
| Basic Tariff | 3.1% |
| Surtax (Section 301) | 7.5% |
| Section 122 Tariff | +10% |
| Section 122 Steel/Aluminum/Copper Surcharge | 50% |
| Total Tax Rate | 70.6% |
| Tax Calculation | CIF Value Γ 70.6% |
| De Minimis Exemption? | β No (Cannot use de minimis for high tariffs) |
| Legal Basis Path | Section 122 β IEEPA β USITC:7615.10.91.00 β Footnote: Aluminum Surtax |
π Note:
- Aluminum is also subject to the 50% surcharge under Section 122/Trade Remedies.
- Combined with basic (3.1%) + Surtax (7.5%) + Section 122 (10%) + Surtax (50%) = 70.6%.
- This is the highest tariff among the options.
π― 3. 3924.10.40.00 β Plastic Sink Drain Rack (Home Use)
| Item | Content |
|---|---|
| Basic Tariff | 3.4% |
| Surtax (Section 301) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Exemption? | β No (Still subject to full tariff) |
| Legal Basis Path | Section 122 β USITC:3924.10.40.00 |
π Advantage:
- Plastic is NOT subject to the 50% steel/aluminum/copper surcharge.
- Only the 10% Section 122 tariff applies (if applicable to plastic products under this specific ruling).
- This is the LOWEST tax rate among all metal and plastic options listed.
π― 4. 3924.10.30.00 β Plastic Kitchen Utensils (Drain Rack)
| Item | Content |
|---|---|
| Basic Tariff | 5.3% |
| Surtax (Section 301) | 7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| Legal Basis Path | Section 301 β Section 122 β USITC:3924.10.30.00 |
π Note:
- Slightly higher than3924.10.40.00due to the 7.5% Surtax and higher Basic Tariff (5.3%).
- Still significantly cheaper than steel/aluminum options.
π― 5. 7323.99.90.80 β Iron/Steel Sink Drain Rack (Other)
| Item | Content |
|---|---|
| Basic Tariff | 3.4% |
| Surtax (Section 301) | 25.0% |
| Section 122 Tariff | +10% |
| Section 122 Steel/Aluminum/Copper Surcharge | 50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value Γ 88.4% |
| De Minimis Exemption? | β No |
| Legal Basis Path | Section 301 β Section 122 β USITC:7323.99.90.80 β Steel Surtax |
π Critical Warning:
- This is the HIGHEST tax rate at 88.4%.
- Unlike stainless steel (7323.93), Iron/Steel (7323.99) is subject to the 25% Section 301 Surtax in addition to the 50% Steel Surtax.
- Avoid this HS Code if possible, as it is extremely costly.
π οΈ Four: Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
β 1. Required Documentation Checklist (Non-negotiable)
| Document | Required | Explanation |
|---|---|---|
| β Product Specifications | βοΈ | Must clearly state MATERIAL (e.g., "Stainless Steel 304", "Food-Grade Plastic", "Aluminum Alloy"). |
| β Product Photos | βοΈ | Clear images of the entire rack, including hooks, trays, and feet. |
| β Commercial Invoice | βοΈ | Must describe item as "Sink Drain Rack, [Material]" β Never just "Kitchen Accessory". |
| β Material Certificate | βοΈ | For steel/aluminum: Provide mill test certificate or material composition report to prove alloy type. |
| β Country of Origin | βοΈ | Must match the declaration. If shipped from China, origin is CN. |
| β HS Code Declaration | βοΈ | Ensure HS Code matches the material exactly. |
β οΈ Warning:
- If you declare a Steel Rack as Plastic (3924.10.40.00), Customs will inspect and reclassify it, leading to penalties, back taxes, and delays.
- If you declare an Iron Rack as Stainless Steel (7323.93.00.80), you will owe the difference between 88.4% and 62.0%, plus fines.
β 2. Classification Strategy (Key Mnemonic)
π₯ "Material First, Tax Second! Steel/Aluminum = 60%+, Plastic = 13-23%!"
| Scenario | Correct HS Code | Total Tax | Strategy |
|---|---|---|---|
| Stainless Steel Rack | 7323.93.00.80 |
62.0% | Accept high tax; ensure material is genuine stainless steel. |
| Aluminum Rack | 7615.10.91.00 |
70.6% | High cost; consider if price competitiveness allows. |
| Plastic Rack (Home) | 3924.10.40.00 |
13.4% | Best Option for low tax. Clearly label as "Plastic". |
| Plastic Rack (Kitchen) | 3924.10.30.00 |
22.8% | Acceptable; slightly higher tax. |
| Iron/Steel Rack | 7323.99.90.80 |
88.4% | AVOID. Highest tax. Switch material if possible. |
β 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Plastic base + Metal hooks) | Declare based on Essential Character. If metal parts are minimal, you may argue for plastic classification, but provide detailed BOM (Bill of Materials). Risk of reclassification remains. |
| Set Items (Rack + Tray + Cutlery Basket) | Declare as a Set. Use the HS Code of the component that gives the set its essential character (usually the main rack). |
| OEM Custom Products | Provide Design Drawings and Material Specs to Customs Broker in advance. |
| Section 122 Applicability | Confirm if the specific plastic/steel product is exempt. The data shows all listed items are subject to 10% Section 122, so plan accordingly. |
π Five: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 3924.10.40.00 (Plastic) |
13.4% | FDA (if food contact), Prop 65 | Avoid Steel/Aluminum due to 60-88% tariffs. |
| πͺπΊ European Union | 7323.93.00 (Steel) |
~5-10% | LFGB, REACH | Lower tariffs; focus on quality compliance. |
| π¨π³ China (Export) | Varies | N/A | GB Standards | No import tariff, but ensure export compliance. |
| π¬π§ United Kingdom | 7323.93.00 |
~5-10% | UKCA | Post-Brexit rules apply; check specific lists. |
π Conclusion:
- US Market: Plastic Drain Racks (3924.10.40.00) are the only cost-effective option due to the massive steel/aluminum surcharges.
- Other Markets: Steel and Aluminum are still competitive due to lower tariffs, making them viable options for EU/Asia exports.
π Six: Common Errors & Pitfall Guide (Lessons from Blood & Tears)
β Error 1: Declaring a Steel Rack as Plastic
π Consequence: Customs inspection reveals metal content β Reclassification to 7323.93.00.80 β Back taxes of ~48.6% + Penalties.
β Error 2: Not specifying "Stainless Steel" vs. "Iron/Steel"
π Consequence: Customs may classify as 7323.99.90.80 (Iron) β Tax jumps from 62.0% to 88.4% β Profit wiped out.
β Error 3: Ignoring Section 122 Tariff
π Consequence: Even if basic tariff is low, the 10% Section 122 applies to ALL categories in the data. Failure to account for this leads to underpayment.
β Error 4: Using Generic Terms like "Kitchen Ware"
π Consequence: Customs may assign a default high tariff code. Always use precise descriptions.
β Correct Practice:
"Plastic Sink Drain Rack, Food-Grade PP Material, Model XYZ, For Home Kitchen Use, HS Code 3924.10.40.00"
π― Seven: Conclusion: Smart Classification, Maximum Profit!
π― Remember the Golden Rule:
πΉ "Plastic is King in the US: 13.4% Tax"
πΉ "Steel is Queen: 62% Tax"
πΉ "Aluminum is Noble: 70.6% Tax"
πΉ "Iron is Disaster: 88.4% Tax!"
π Tips:
- If your product is Plastic, ensure it is 100% plastic to qualify for 3924.10.40.00.
- If your product is Metal, Stainless Steel (7323.93.00.80) is the least bad option among metals.
- Always apply for an Advance Ruling from US Customs if your product has mixed materials or unclear classification.
π£ Take Action Now:
π Contact a licensed Customs Broker + Provide Product Photos + Confirm Material Composition
π Let your Sink Drain Racks clear customs smoothly, minimize taxes, and maximize profits!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your every penny of cost deserves precise calculation!
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.