toilet brush
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 3926909905 | 22.8% | CN | US | Official Doc |
| 3924900500 | 20.6% | CN | US | Official Doc |
| 3924905650 | 20.9% | CN | US | Official Doc |
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AI Analysis
πͺ£ Toilet Brush: The Ultimate 2026 Global Clearance & Duty Guide
π HS Code Deep Dive | 2026 Tariff Breakdown | Strategic Logistics Strategy
π Is Your Toilet Brush "Just a Plastic Handle" or a "Complete Toilet Accessory"? The difference could cost you 2% or 23% more in taxes!
π½ Product Definition: What Exactly is a "Toilet Brush"?
In the world of international trade, a simple Toilet Brush falls into two distinct worlds depending on its function and design:
- The "Complete Kit" (3924.90...): A brush dedicated to the toilet or bath, treated as a complete household or sanitary article.
- Key Feature: It's marketed as a finished hygiene tool (often sold as "Toilet Brush Set").
- The "Generic Part" (3926.90...): A brush head or part treated as a generic plastic component or "other plastic article" without specific sanitary classification.
- Key Feature: Sold as a spare part, replacement head, or generic plastic component.
β οΈ Critical Distinction:
- If the brush is specifically designed for the toilet and sold as a hygiene item β 3924.90 (Lower Base Duty).
- If it's generic plastic or sold as a "spare part" without sanitary context β 3926.90 (Higher Base Duty).
- Mistake Alert: Classifying a complete toilet brush under 3926.90 (Generic) instead of 3924.90 (Sanitary) can lead to misdeclaration penalties and higher taxes!
π¦ II. HS Code Classification Matrix (2026 Updated Data)
| HS Code | Product Description | Classification Logic | Typical Scenario |
|---|---|---|---|
3924.90.56.50 |
Plastic Toilet Brush Head (Sanitary/Closet Item) | Sanitary Article: Classified under "Plastic articles of a kind used for domestic purposes." | β Best Match: Specific toilet/bath brush kits. |
3924.90.05.00 |
Plastic Toilet or Bath Brush | Sanitary Article: "Other plastic articles" in the 3924 family (Home/Sanitary). | β Good Match: General hygiene brushes. |
3926.90.99.89 |
Plastic Toilet Brush Head (Generic Part) | Duck-Tail Classification: "Other plastic articles" not elsewhere specified. | β οΈ Fallback: Spare parts, generic components. |
3926.90.99.05 |
Plastic Brush Part (General Plastic) | Generic Plastic: "Parts" or "components" of plastic, no specific function. | β οΈ Fallback: Non-specific brush heads. |
π Key Takeaway:
- 3924.90 codes are for finished sanitary goods (Toilet/Bath brushes).
- 3926.90 codes are for generic plastic parts (Replacement heads, loose bristles).
- Do not mix them: A "Toilet Brush" is almost always 3924, not 3926.
π° III. 2026 Tariff Rate Breakdown (China Export to US)
β Applicable Market: USA
β Origin: China (CN)
β Effective Date: 2025+ (Including current 2026 rules)
π― Scenario A: Classify as Sanitary (3924.90.56.50 / 3924.90.05.00)
Best for: Finished Toilet/Bath Brush Kits
| Tax Component | Rate | Source |
|---|---|---|
| Base Duty | 3.1% ~ 3.4% | HTSUS General |
| Section 301 (Add-on) | +7.5% | USITC Section 301 (China-specific) |
| Section 122 (Reciprocal) | +10% | US Section 122 (Trade Retaliation) |
| Total Effective Tax | ~20.6% ~ 20.9% | Significantly Lower! |
π Why This Matters:
- Choosing the 3924 code saves you ~2.2% compared to the 3926 code.
- The Section 122 (10%) is a critical penalty for "unfair trade practices," applied to both, but the Base Duty difference is key.
π― Scenario B: Classify as Generic Plastic (3926.90.99.89 / 3926.90.99.05)
Worst Case: Spare Parts or Generic Components
| Tax Component | Rate | Source |
|---|---|---|
| Base Duty | 5.3% | HTSUS General |
| Section 301 (Add-on) | +7.5% | USITC Section 301 |
| Section 122 (Reciprocal) | +10% | US Section 122 |
| Total Effective Tax | 22.8% | Higher by 2.2% |
π The Cost of Misclassification:
- If you ship 10,000 units ($10 each), the 2.2% difference is $2,200 in extra taxes.
- Never use 3926 for a complete toilet brush unless it is explicitly a spare part.
π οΈ IV. Customs Clearance Strategy (Pro Tips to Avoid Pitfalls)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Requirement | Why It Matters |
|---|---|---|
| Product Catalog / Photos | Show the brush is complete (handle + head + stand) | Proves it's a "Sanitary Article" (3924), not a part (3926). |
| Commercial Invoice | Use specific terms: "Plastic Toilet Brush Kit", not "Plastic Part". | "Part" triggers 3926; "Kit/Brush" triggers 3924. |
| Bill of Materials | List all components (Handle, Bristles, Base) | Prevents Customs from thinking it's a "loose part". |
| Usage Description | "Used for cleaning toilets/baths" | Confirms "Sanitary" intent. |
| Origin Certificate | China CO required | Proves origin for 122/301 tax calculation. |
β 2. The "Golden Rule" for Toilet Brushes
π₯ Rule: "If it's a complete set for the toilet, it's 3924. If it's a loose head, it's 3926."
| Product Form | Correct HS Code | Risk if Wrong |
|---|---|---|
| Complete Toilet Brush (Handle + Head) | 3924.90.56.50 or 3924.90.05.00 |
High: 22.8% instead of 20.9% |
| Replacement Brush Head Only | 3926.90.99.89 |
Low: Must be sold as a "spare part". |
| Brush + Stand (Complete Kit) | 3924.90.56.50 |
Medium: Must be packaged together. |
| Generic Plastic Bristles | 3926.90.99.05 |
High: Must be loose parts. |
β 3. Special Scenarios & Solutions
| Scenario | Action Plan |
|---|---|
| OEM / Private Label | Provide DesignεΎηΊΈ (Blueprints) showing the "Sanitary" design. |
| Mixed Shipment (Brush + Towel) | Declare separately! Do not bundle a towel with the brush. |
| "Refurbished" or "Second Hand" | Avoid: Used sanitary goods face strict hygiene restrictions. |
| Small Parcel (De Minimis) | If value < $800, exempt from duties (but still need correct HS Code). |
π V. Global Market Comparison (2026)
| Country | Recommended HS Code | Total Duty | Key Note |
|---|---|---|---|
| πΊπΈ USA | 3924.90.56.50 |
20.9% | Section 122 + 301 applies. |
| π¨π³ China | 3924.90.56.50 |
3.4% | Base duty only, no extra penalties. |
| πͺπΊ EU | 3924.90.56.50 |
0%~4% | CE certification required. |
| π¬π§ UK | 3924.90.56.50 |
0%~5% | Post-Brexit rules apply. |
| π¨π¦ Canada | 3924.90.56.50 |
0%~5% | No Section 122/301. |
π Conclusion:
- USA is the only market with Section 122/301 penalties on plastic sanitary goods.
- Always aim for 3924.90 to minimize risk and cost.
- Never use 3926 for a complete brush unless it's a genuine spare part.
π VI. Common Mistakes & Avoidance Guide
β Mistake 1: Calling a "Toilet Brush" a "Plastic Part"
π Result: Customs flags it as 3926 β 22.8% tax instead of 20.9%.
β Mistake 2: Shipping loose brush heads without a "Spare Part" label
π Result: Classified as "Sanitary Article" β 3924, but if it's a loose head, it should be 3926.
(Wait, this is tricky! If it's a "spare part" for a toilet brush, it is 3926. But if it's a "complete brush", it's 3924.)
β Mistake 3: Using generic terms like "Cleaning Tool" on the invoice
π Result: Ambiguity leads to manual inspection and delays.
β Correct Practice:
"Plastic Toilet Brush (Complete Set), Model X, for Domestic Use, HS Code 3924.90.56.50"
π― VII. Final Verdict: Clearing Your Toilet Brush in 2026
π― The Golden Rule:
πΉ "Complete Brush = 3924 (20.9%)"
πΉ "Loose Part = 3926 (22.8%)"
πΉ "Misclassification = Penalty + Delay!"
π Quick Action Plan:
1. Check your product: Is it a complete set (handle + head) or just a head?
2. Update your invoice: Use "Toilet Brush Kit" for 3924, "Replacement Head" for 3926.
3. Calculate your cost: 20.9% vs 22.8% is a real money saver.
4. Prepare docs: Photos, catalogs, and usage descriptions are mandatory for US clearance.
π£ Call to Action:
π Ready to ship?
- β Use HS Code 3924.90.56.50 for complete sets.
- β Use HS Code 3926.90.99.89 for spare parts.
- β Avoid the 2.2% tax trap!
β¨ Precision in Classification = Profit in Clearance!
πΌ Every dollar saved on tax is a dollar 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.