plastic kitchen rack
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | Official Doc |
| 4420110030 | 13.2% | CN | US | Official Doc |
| 7323999030 | 88.4% | CN | US | Official Doc |
| 4420110010 | 13.2% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
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AI Analysis
π Plastic Kitchen Rack
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Plastic Kitchen Rack"?
A Plastic Kitchen Rack is a storage or display fixture made primarily of polymeric materials, designed specifically for kitchen use (e.g., holding spices, utensils, produce, or plates). In international trade, the classification hinges on the material composition and specific function.
Key Distinction:
If the product is made entirely or predominantly of plastic, it falls under Chapter 39.
* If the product is a wooden/bamboo rack, it falls under Chapter 44 (see below for comparison).
* If the product is metal*, it falls under Chapter 73 (see below for comparison).
β οΈ Critical Clarification Point:
- If it is 100% Plastic βε½ε ₯ 3924.10.40.00
- If it is Wooden/Bamboo β ε½ε ₯ 4420.11.00.30
- If it is Metal β ε½ε ₯ 7323.99.90.30
Since your input is "Plastic Kitchen Rack", the primary classification is 3924.10.40.00. However, to ensure comprehensive customs preparation, we must also address related material variations that might be confused with plastic racks.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Cross-Reference)
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
3924.10.40.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | Plastic racks, baskets, organizers for kitchen use | β Plastic |
4420.11.00.30 |
Wood and bamboo kitchen paper towel racks | Wooden/bamboo racks (often confused due to similar function) | β Wood/Bamboo |
4420.11.00.10 |
Accessories of wood or bamboo kitchenware | Small wooden/bamboo parts/accessories | β Wood/Bamboo |
7323.99.90.30 |
Table, kitchen or other household articles and parts thereof, of iron or steel | Metal racks, wire baskets, metal organizers | β Metal/Steel |
π Key Reminder:
- Plastic kitchen racks MUST be classified under 3924.10.40.00.
- Do NOT misclassify plastic racks as "household articles" of other materials (like wood or metal) just because they look similar.
- Material Declaration is Mandatory: Customs will inspect the material composition. Misdeclaration leads to severe penalties.
π° III. 2026 Latest Tariff Rate Details (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. 3924.10.40.00 ββ Plastic Tableware/Kitchenware (Plastic Kitchen Rack)
| Item | Content |
|---|---|
| Base Tariff | 3.4% (ad valorem) |
| Section 301 Additional Tariff | 0.0% (No additional 301 tariff for this specific subheading) |
| Section 122 Tariff | +10% (Under Section 122 authority, applied to certain plastic articles) |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value Γ 13.4% |
| De Minimis Eligibility | β Not Eligible (If shipped via consolidated low-value shipments, check specific exemptions, but generally subject to duty if declared) |
| Legal Basis Path | IEEPA:9903.01.24 β USITC:3924.10.40.00 β SECTION_122:10% |
π Explanation:
- The Base Tariff is 3.4%.
- Section 301 Tariff: Currently 0.0% for this specific HS code (unlike electronics or steel).
- Section 122 Tariff: A +10% additional duty is applied under Section 122 of the Trade Act of 1962, targeting imports of certain plastic articles.
- Total Effective Rate: 13.4%.
- This is a moderate-high tariff compared to non-sensitive goods, but significantly lower than metal or steel products.
π― 2. 4420.11.00.30 ββ Wooden/Bamboo Kitchen Paper Towel Rack (For Reference)
| Item | Content |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Additional Tariff | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 13.2% |
| Legal Basis | IEEPA:9903.01.24 β USITC:4420.11.00.30 |
π Note:
- Wooden racks have a slightly lower total tariff (13.2%) due to a 0.2% difference in base rates.
- Ensure your product is not wooden. If it is, declare accurately to avoid misclassification penalties.
π― 3. 7323.99.90.30 ββ Metal/Steel Kitchen Rack (For Reference)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | +25% (Steel/Aluminum/Copper products under 232/301) |
| Section 122 Tariff | +10% |
| Section 232 Tariff (Steel) | +50% (Additional duty for steel articles) |
| Total Tariff Rate | 88.4% |
| Legal Basis | IEEPA:9903.01.24 β USITC:7323.99.90.30 β SECTION_232:50% |
π Warning:
- DO NOT declare a plastic rack as metal or vice versa.
- Metal racks face a catastrophic 88.4% tariff. Even a slight misdescription as "metal parts" can double or triple your costs.
- Plastic racks are far more cost-effective for US import (13.4% vs 88.4%).
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Required Documentation Checklist (All are Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| β Product Specifications | βοΈ | Material: 100% Plastic (PP/PE/ABS). Dimensions, Load Capacity. |
| β Material Declaration Letter | βοΈ | Explicitly state "No Metal, No Wood Components". |
| β Product Photos (Clear) | βοΈ | Show the entire rack, close-up of material texture, and any labels. |
| β Commercial Invoice | βοΈ | Description: "Plastic Kitchen Storage Rack, Model XYZ". Do not use generic terms like "Household Item". |
| β Packing List | βοΈ | Weight, dimensions, and package count. |
| β FCC/ROHS Certificates | β οΈ Optional | If the rack has electronic components (e.g., built-in LED lights), FCC is required. Pure plastic racks may not need it. |
β 2. Declaration Tips (Key Mantra)
π₯ βDeclare Material First, Function Second, Avoid Metal Traps!β
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Pure Plastic Rack | 3924.10.40.00 - Plastic Kitchen Rack |
"Household Organizer" (Too vague) |
| Plastic Rack with Metal Wire | Split Declaration: Plastic part 3924.10.40.00, Metal part 7323.99.90.30 |
Declare entire unit as Plastic β Seizure/Fine |
| Wooden Rack | 4420.11.00.30 - Wooden Paper Towel Rack |
Declare as Plastic β Penalty |
| Metal Rack | 7323.99.90.30 - Steel Kitchen Rack |
Declare as Plastic β 88.4% vs 13.4% Cost Diff |
β 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material Rack (e.g., Plastic base + Metal rack) | Must Split Declaration. Each component is classified separately. Do not try to declare as one unit under the cheaper material. |
| Custom Molded Plastic | Provide mold design files if requested. Customs may verify if it's "article of plastic" vs. "mold". |
| Set with Other Items | If the rack is sold with sponges or utensils, the essential character determines classification. If the rack is the main item, classify as rack. |
| Origin Verification | Ensure the plastic resin is not of restricted origin if additional sanctions apply. Standard Chinese plastic is fine. |
π V. Global Main Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 3924.10.40.00 |
13.4% | None (Standard) | Includes 10% Sec 122 tariff. |
| π¨π³ China | 3924.10.40.00 |
5% | None | No additional tariffs. |
| πͺπΊ European Union | 3924.10.40.00 |
6.5% | None | Standard EU duty. |
| π¬π§ United Kingdom | 3924.10.40.00 |
6.5% | None | Post-Brexit UK tariff. |
| π¦πΊ Australia | 3924.10.40.00 |
5% | None | No GST on low-value items under AU$1,000? Check threshold. |
π Conclusion:
- The US market has a unique 10% Section 122 tariff on plastic kitchenware, making the total 13.4%.
- This is significantly higher than the EU or China but far lower than metal products (88.4%).
- Strategic Advice: If possible, source plastic resins from non-China origins (e.g., Vietnam) to avoid Section 122 and potential future 301 tariffs, but currently, Chinese plastic racks are competitive at 13.4%.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring a plastic rack as "Household Articles of Plastic" without specifying "Kitchen"
π Consequence: Customs may misclassify or delay for clarification.
Correction: Use precise description: "Plastic Kitchen Storage Rack".
β Error 2: Using "Plastic Rack" for a rack with metal wires
π Consequence: 88.4% Tariff applied to the metal part + 13.4% for plastic β Massive Overpayment.
Correction: Split the shipment or declare components separately.
β Error 3: Ignoring Section 122 Tariff
π Consequence: Budget miscalculation.
Correction: Factor in 10% additional duty in your cost model.
β Error 4: Confusing with Wooden Racks
π Consequence: 13.2% vs 13.4% is small, but misclassification leads to audit flags.
Correction: Clearly state "100% Plastic" in the invoice.
β Correct Practice:
"Plastic Kitchen Utensil Rack, Model ABC, 100% Polypropylene, For Spice Bottles, No Metal Components, Origin: China"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Plastic is 13.4%, Metal is 88.4%, Wood is 13.2%. Declare Material, Not Just Function!"
πΉ "Section 122 Adds 10% to Plastic. Check for Metal Parts!"
π Pro Tip:
If your plastic rack has any metal component (even a small hinge or wire), you must split the classification.
Suggest pre-ruling (Advance Ruling) from US CBP if the product is complex (e.g., plastic frame + metal shelf) to avoid post-clearance audits.
π£ Immediate Action:
π Contact your customs broker + Provide clear photos + Explicitly declare "100% Plastic"
π Let your plastic kitchen rack pass smoothly, save costs, and boost profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every cent of your 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.