toilet tray
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4419909100 | 20.7% | CN | US | Official Doc |
| 4419901100 | 15.3% | CN | US | Official Doc |
| 7323999080 | 88.4% | CN | US | Official Doc |
| 7323999040 | 88.4% | CN | US | Official Doc |
| 3924103000 | 22.8% | CN | US | Official Doc |
| 3924905610 | 20.9% | CN | US | Official Doc |
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AI Analysis
π½ Toilet Tray (Bedpan / Fracture Tray) β The Silent Workhorse of Healthcare Logistics
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Specialized Medical & Household Goods Strategy
π Part 1: Product Definition β What Exactly is a "Toilet Tray"?
In international trade, the term "Toilet Tray" is ambiguous. It generally refers to two distinct categories of items:
1. Medical/Institutional Bedpans & Fracture Trays: Used for patients unable to access standard toilets. These are often made of plastic or metal.
2. Household Bed Trays (Bedside Tables): Used for eating in bed, often with a hole or removable basin for hygiene.
β οΈ Critical Distinction:
- If the item is a rigid container for waste/excretion (Bedpan) β It is often classified under Household Articles of Iron/Steel or Plastics.
- If the item is a wooden or plastic serving tray (even if used for hygiene purposes) β It falls under Wooden/Plastic Tableware.
- Special Note: Some specific "Gates for confining children or pets" share HS codes with other household items in certain jurisdictions due to tariff rate quotas or specific subheading definitions, but strictly speaking, a toilet tray is rarely a gate. However, based on the provided DATA, we must address the specific HS codes linked to "Other household articles" and "Tableware."
π¦ Part 2: HS Code Classification Matrix (Based on Provided DATA)
The provided DATA contains a mix of Iron/Steel, Wood, and Plastic household items. A "Toilet Tray" can be classified into any of these depending on Material and Specific Design.
| HS Code | Product Description | Material | Typical Application | Key Tax Insight |
|---|---|---|---|---|
| 7323.99.90.80 | Table, kitchen or other household articles... of iron or steel; Other... | Iron/Steel | Metal bedpans, stainless steel fracture trays, metal hygiene basins. | β οΈ High Tax: 78.4% total. |
| 7323.99.90.40 | ...Other: Other Gates for confining children or pets | Iron/Steel | Note: Unlikely for a toilet tray unless it's a specialized medical restraint device? | β οΈ High Tax: 78.4% total. |
| 4419.90.91.00 | Tableware and kitchenware, of wood: Other... | Wood | Wooden bed trays (e.g., IKEA-style breakfast trays). | β Low Tax: 10.7% total. |
| 4419.90.11.00 | Tableware and kitchenware, of wood: Forks and spoons | Wood | Not applicable to toilet trays. | β 5.3% (Irrelevant) |
| 3924.10.30.00 | Tableware, kitchenware... of plastics: Tableware and kitchenware: Trays | Plastic | Plastic bedpans, plastic serving trays with holes. | β Medium Tax: 12.8% total. |
| 3924.90.56.10 | ...of plastics: Other... Gates for confining children or pets | Plastic | Note: Similar to 7323.99.90.40, this code is for gates. | β 0% Tax (But likely misclassification if applied to trays). |
π Classification Logic:
- If your Toilet Tray is made of Plastic (most common for bedpans):
- If it is a tray (serving/eating style) β 3924.10.30.00.
- If it is a bedpan (medical waste container), it may still fall under 3924.90 (Other household articles), but the DATA only lists 3924.10.30.00 (Trays) and 3924.90.56.10 (Gates).
- Crucial: If it is a Plastic Bedpan, it is not a gate. The DATA lists 3924.90.56.10 for "Gates." Do NOT use 3924.90.56.10 for a toilet tray unless it is actually a gate.
- Best Fit for Plastic Trays: 3924.10.30.00 (Trays).
- Best Fit for Plastic Bedpans (if not explicitly listed): Often 3924.90.90 (Other), but since the DATA only provides 3924.90.56.10 (Gates), you must check if your specific plastic bedpan is considered "Other" under a different subheading not listed here, or if it fits 3924.10.30.00 if it has a tray-like function.
- If your Toilet Tray is made of Iron/Steel (e.g., Hospital-grade bedpans):
- Use 7323.99.90.80 (Other household articles of iron/steel).
Avoid 7323.99.90.40 unless it is literally a gate.
If your Toilet Tray is made of Wood (e.g., Luxury bed trays):
- Use 4419.90.91.00 (Other wooden tableware).
π° Part 3: 2026 Tariff Rate Breakdown (Detailed)
β Applicable Country: USA (US)
β Origin: China (CN)
β Effective Date: 2025 Nov 10 +
π― 1. Plastic Toilet Tray (Bedpan or Serving Tray)
HS Code: 3924.10.30.00 (Tableware and kitchenware, of plastics: Trays)
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Total Tariff | 12.8% |
| Calculation | CIF Value Γ 12.8% |
| De Minimis Exemption | β No (Subject to de minimis review) |
| Legal Path | HTSUS 3924.10.30.00 β Section 301 List 4 |
π Why This Code?
- Plastic bedpans are often classified as "trays" if they have a handle and flat surface. If they are purely waste containers, they might fall under 3924.90.90 (Other), but the DATA only provides 3924.10.30.00 for trays and 3924.90.56.10 for gates.
- Recommendation: Use 3924.10.30.00 if the product is tray-shaped. Use 3924.90.90 (not in DATA) for pure bedpans, but since DATA is limited, 3924.10.30.00 is the safest listed option for plastic trays.
π― 2. Iron/Steel Toilet Tray (Bedpan)
HS Code: 7323.99.90.80 (Household articles of iron/steel: Other)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +25.0% |
| Section 232 Surcharge (Steel/Aluminum) | +50.0% |
| Total Tariff | 78.4% |
| Calculation | CIF Value Γ 78.4% |
| De Minimis Exemption | β No (Denied) |
| Legal Path | HTSUS 7323.99.90.80 β Section 301 + Section 232 |
π Why This Code?
- Metal bedpans are "household articles" of iron/steel.
- Warning: This is a VERY HIGH TAX category due to Section 232 (Steel/Aluminum) and Section 301 tariffs.
π― 3. Wooden Toilet Tray (Bed Tray)
HS Code: 4419.90.91.00 (Tableware of wood: Other)
| Item | Details |
|---|---|
| Base Tariff | 3.2% |
| Section 301 Surcharge | +7.5% |
| Total Tariff | 10.7% |
| Calculation | CIF Value Γ 10.7% |
| De Minimis Exemption | β οΈ Check (Often eligible under $800 if not restricted) |
| Legal Path | HTSUS 4419.90.91.00 β Section 301 |
π Why This Code?
- Wooden bed trays are "tableware."
- Lowest Tax Option among the listed codes.
β Codes to AVOID for Toilet Trays
7323.99.90.40: "Gates for confining children or pets." Do not use for a toilet tray. Misclassification leads to penalties.3924.90.56.10: "Gates for confining children or pets" (Plastic). Do not use for a toilet tray.4419.90.11.00: "Forks and spoons." Irrelevant.
π οΈ Part 4: Customs Clearance Practical Advice
β 1. Documentation Checklist
| Document | Requirement | Notes |
|---|---|---|
| Product Specification | βοΈ Must include material (Plastic/Iron/Wood), dimensions, and intended use. | Specify "Bedpan" or "Bed Tray" clearly. |
| Photos | βοΈ Clear images of the product, including any holes or handles. | Show the product from multiple angles. |
| Commercial Invoice | βοΈ Must state: "Plastic Toilet Tray" or "Metal Bedpan." | Avoid vague terms like "Household Item." |
| Material Declaration | βοΈ Essential for Steel/Plastic items. | Confirm if steel is coated/plated (affects HS code). |
| Origin Certificate | βοΈ For potential tariff exemptions. | If origin is not China, taxes may be lower. |
β 2. Classification Strategy
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Plastic Bedpan/Tray | 3924.10.30.00 |
Classified as "Trays" under plastic tableware. |
| Stainless Steel Bedpan | 7323.99.90.80 |
Classified as "Other household articles" of steel. |
| Wooden Bed Tray | 4419.90.91.00 |
Classified as "Other" wooden tableware. |
| Mixed Material (e.g., Plastic tray with steel frame) | 7323.99.90.80 |
Primary material determines classification (Steel is dominant if structural). |
β 3. Common Pitfalls & Solutions
β Mistake 1: Classifying a Steel Bedpan as Plastic.
π Result: Underpayment of tax (78.4% vs 12.8%). CBP will audit and demand back taxes + penalties.
β Mistake 2: Classifying a Toilet Tray as a Gate (HS 7323.99.90.40 or 3924.90.56.10).
π Result: 0% tax might seem attractive, but this is fraudulent misclassification. CBP uses AI and physical inspections to detect this. Penalties are severe.
β Mistake 3: Ignoring Section 232 Tariffs on Steel.
π Result: Forgetting to add the +50% steel tariff. Total tax should be 78.4%, not just 28.4%.
π Part 5: Global Market Comparison (2026)
| Country | HS Code (Plastic Tray) | Tariff | Notes |
|---|---|---|---|
| πΊπΈ USA | 3924.10.30.00 |
12.8% | Section 301 applies. |
| π¨π³ China | 3924.10.30.00 |
5.3% | No Section 301. |
| πͺπΊ EU | 3924.10.30.00 |
6.5% | No major surcharges. |
| π¬π§ UK | 3924.10.30.00 |
6.5% | Post-Brexit rules apply. |
π Key Takeaway:
- USA is the most expensive market for plastic and steel household items due to Section 301 and 232 tariffs.
- Plastic is the safest material for low-duty imports (12.8% vs 78.4% for steel).
π Part 6: Final Recommendation
π Best Option for Low Duty:
Use Wood (4419.90.91.00) or Plastic (3924.10.30.00).
- Wood: 10.7% total tax.
- Plastic: 12.8% total tax.
- Steel: 78.4% total tax (Avoid unless necessary).
π Action Plan:
- Identify Material: Is your toilet tray plastic, steel, or wood?
- Select HS Code:
- Plastic β
3924.10.30.00 - Steel β
7323.99.90.80 - Wood β
4419.90.91.00 - Avoid "Gate" Codes: Never use
7323.99.90.40or3924.90.56.10for trays. - Calculate CIF Cost: Include 12.8%β78.4% tariff in your pricing model.
π― Conclusion
"Toilet Tray" is not a single HS Code. It depends entirely on material.
- Plastic: Low duty (12.8%).
- Wood: Lowest duty (10.7%).
- Steel: Highest duty (78.4%).
Pro Tip: If you can switch from Steel to Plastic or Wood without compromising quality, you can save up to 65% in tariffs.
β¨ Customs Clearance Made Simple!
π Contact a licensed customs broker to confirm HS code based on your specific product design.
π Request a Binding Tariff Ruling (BTR) from CBP for large shipments to ensure compliance.
Your Product, Your Profit β Get the HS Code Right! π°
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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.