下水器
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 7326190080 | 87.9% | CN | US | Official Doc |
| 6910900000 | 23.2% | CN | US | Official Doc |
| 3926909940 | 22.8% | CN | US | Official Doc |
| 6910100050 | 15.8% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
| 3926904590 | 38.5% | CN | US | Official Doc |
AI Analysis
🚿 Sink Drainers & Drainage Systems (Plumbing Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Strategy
📌 I. Product Definition & Classification: What Exactly is a "Sink Drainer"?
A "Sink Drainer" (下水器), in the context of international trade, refers to plumbing accessories designed to facilitate water drainage from sinks, bathtubs, or basins. These products vary significantly in material and function, leading to different HS Code classifications.
In global trade, they are typically categorized into three main groups based on material:
- Ceramic/Sanitary Ware Parts: Ceramic or porcelain bodies used in bathroom suites.
- Plastic Components: PVC, ABS, or other polymer-based drain bodies, stoppers, and flexible hoses.
- Metal/Steel Fittings: Stainless steel, brass, or iron-based mechanical drain assemblies and frameworks.
⚠️ Key Distinction Point:
- If the product is ceramic and part of a sanitary suite → Chapter 69
- If the product is plastic and used for drainage/sealing → Chapter 39
- If the product is metal (iron/steel) and structural/mechanical → Chapter 73
📦 II. HS Code Classification Matrix (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Application Scenario | Material | Est. Total Tax Rate* |
|---|---|---|---|---|
6910.90.00.00 |
Sanitary Ceramic Parts (Not including toilets, bidets, etc.) | Drain bodies for sinks/bathtubs made of ceramic; bathroom accessory parts | Ceramic | 23.2% |
6910.10.00.50 |
Ceramic Sanitary Ware (Toilets, Bidets, Sinks) | If the "drainer" is integrated into a ceramic sink unit or identified as a core ceramic sanitary item | Ceramic | 15.8% |
3926.90.99.40 |
Other Plastic Articles (Not elsewhere specified) | Plastic drain gates, frames, and drainage components; PVC/ABS drainage fittings | Plastic | 22.8% |
3926.90.45.90 |
Other Plastic Articles (Gaskets/Washers) | Plastic washers, gaskets, or sealing elements extending from drainage components; plastic seals | Plastic | 38.5% |
7326.19.00.80 |
Other Iron or Steel Articles | Metal drain frameworks, steel plates, or non-specific metal drainage structures | Iron/Steel | 87.9% |
7326.90.86.88 |
Other Articles of Iron or Steel | Other unlisted iron/steel products; general metal drainage fittings | Iron/Steel | 87.9% |
🔍 Important Note:
- Ceramic (6910) is the most common for high-end "drainers" that are part of the sink itself.
- Plastic (3926) is common for modern, lightweight, or flexible drainage kits.
- Metal (7326) carries extremely high tariffs due to Section 232/122-type steel tariffs. Avoid this classification unless it is purely structural metal, not a functional plumbing accessory.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025–2026 (Current Trade Policy)
🎯 1. 6910.90.00.00 & 6910.10.00.50 — Ceramic Sanitary Ware & Parts
| Item | Content |
|---|---|
| Base Duty Rate | 5.7% – 5.8% (Ad Valorem) |
| Section 301 Add-on | +7.5% (For HS 6910.90) / 0% (For HS 6910.10) |
| 122-Clause Steel/Aluminum/Copper Add-on | +10% (Note: Applies to specific metal/ceramic mixes or misclassifications; ceramic base usually exempt from steel surcharge but may face general trade friction) |
| Total Tax Rate | 15.8% – 23.2% |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable (High-risk category for inspection) |
| Legal Basis Path | HTSUS:6910 → USITC Footnotes → USTR Section 301 List |
📌 Explanation:
- HS 6910.10.00.50 (Ceramic Sanitary Ware) has a 0% Section 301 add-on, making it the lowest tariff option (15.8% total).
- HS 6910.90.00.00 (Other Ceramic Parts) incurs a 7.5% Section 301 surcharge, totaling 23.2%.
- Crucial Strategy: If the product is a complete ceramic sink with an integrated drain, classify under 6910.10 for maximum savings. If it's a standalone ceramic drain insert, 6910.90 applies.
🎯 2. 3926.90.99.40 & 3926.90.45.90 — Plastic Drainage Components
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (99.40) / 3.5% (45.90) |
| Section 301 Add-on | +7.5% (99.40) / +25.0% (45.90) |
| 122-Clause Add-on | +10% (General trade friction surcharge) |
| Total Tax Rate | 22.8% (99.40) / 38.5% (45.90) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:3926 → USITC Footnotes → USTR Section 301 List |
📌 Explanation:
- HS 3926.90.99.40 is a "catch-all" for plastic drainage articles (gates, frames). It benefits from a lower Section 301 rate (+7.5%), totaling 22.8%.
- HS 3926.90.45.90 is for gaskets/washers. It faces a steep 25% Section 301 surcharge, totaling 38.5%.
- Crucial Strategy: If your product is a plastic body/frame, use 3926.90.99.40. Do not misclassify a full plastic drain as a "washer/gasket" to save tax, as this is high-risk for audit.
🎯 3. 7326.19.00.80 & 7326.90.86.88 — Metal/Steel Drainage Fittings
| Item | Content |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Add-on | +25.0% |
| 122-Clause Steel/Aluminum Surcharge | +50% (Critical!) |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:7326 → Section 232 Steel Tariffs → USTR 122-Clause |
📌 Explanation:
- This is the most expensive classification.
- The 50% Section 122/232 steel surcharge applies because these are iron/steel articles.
- Total Tax: 87.9%.
- Crucial Strategy: AVOID this classification for sink drainers if possible. If your product is stainless steel, check if it can be classified as a "part of sanitary ware" (6910) or if it falls under a different chapter. If it must be steel, expect nearly 90% tax.
🛠️ IV. Customs Clearance Practical Advice (Field Avoidance Guide)
✅ 1. Preparation Checklist (Mandatory)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (Ceramic vs. Plastic vs. Metal) is critical for HS selection. |
| ✅ Product Photos | ✔️ | Clear images of the drain body, threads, and packaging. |
| ✅ Material Declaration | ✔️ | Explicitly state: "100% Ceramic," "ABS Plastic," or "Stainless Steel 304." |
| ✅ Commercial Invoice | ✔️ | Describe as "Ceramic Sink Drain" or "Plastic Drain Assembly," NOT just "Metal Part." |
| ✅ Bill of Lading | ✔️ | Ensure weight and dimensions match the declared HS code complexity. |
✅ 2. Declaration Tactics (Key Mnemonics)
🔥 "Material First, Function Second, Avoid Steel if Possible!"
| Scenario | Correct Classification | Wrong Classification | Risk |
|---|---|---|---|
| Ceramic Sink Drain | 6910.10.00.50 (15.8%) |
7326... (87.9%) |
Huge Tax Savings |
| Plastic Drain Frame | 3926.90.99.40 (22.8%) |
3926.90.45.90 (38.5%) |
Avoid 15.7% Surcharge |
| Stainless Steel Drain | 6910.90.00.00 (if mixed) |
7326.19.00.80 (87.9%) |
If >50% Ceramic, use 6910 |
| Pure Metal Drain | 7326.90.86.88 (87.9%) |
3926... (22.8%) |
Do NOT misdeclare steel as plastic |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Drain (Ceramic Body + Metal Strainer) | Classify based on essential character. If ceramic body is dominant, use 6910. If metal strainer is primary functional part, risk 7326. Argue for 6910 if ceramic >50% by weight/value. |
| Plastic Drain with Metal Threads | Often classified as 3926.90.99.40 if plastic is the main component. Avoid 7326 unless metal is >50%. |
| OEM Custom Drainers | Provide OEM drawings showing material breakdown. |
| Drop-shipping (De Minimis) | ❌ NOT Applicable. These goods are high-value or high-volume, and Section 301/122 tariffs apply regardless of value. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Est. Tariff (CN Origin) | Certification Required | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 6910.10.00.50 |
15.8% | None (General) | Avoid 7326 (87.9%) |
| 🇨🇳 China | 6910.10.00.50 |
5% | CCC (if electrical, not applicable) | Low tariff |
| 🇪🇺 EU | 6910.10.00.00 |
0% | CE (if applicable) | Free trade for ceramics |
| 🇯🇵 Japan | 6910.10.00.00 |
0% | PSE (if electrical) | Low tariff |
| 🇬🇧 UK | 6910.10.00.00 |
0% | UKCA | Post-Brexit free trade |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and 122 tariffs.
- Correct Classification is Critical: Moving from7326(87.9%) to6910(15.8%) saves 72.1% in taxes.
- EU/UK/Japan offer near-zero tariffs for ceramic sanitary ware, making them lucrative for high-margin exports.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a ceramic sink drain as "Steel Part" (7326)
👉 Result: Tax jumps from 15.8% to 87.9%. Loss of Profit!
❌ Error 2: Declaring a plastic drain frame as a "Gasket" (3926.90.45.90)
👉 Result: Tax jumps from 22.8% to 38.5%. Overpayment!
❌ Error 3: Misdeclaring mixed-material drains as 100% Metal
👉 Result: Audit failure, fines, and delayed clearance. Customs will inspect material composition.
❌ Error 4: Ignoring Section 122 steel surcharge for metal products
👉 Result: Unexpected 50% add-on on top of 301 tariffs. Total 87.9%. Never ignore steel tariffs!
✅ Correct Declaration Example:
"Ceramic Sink Drain Assembly, Model XYZ, 100% Ceramic Body, White, 1.5 Inch Outlet, No Electrical Components, HS 6910.10.00.50"
🎯 VII. Conclusion: Smart Classification, Maximize Profit!
🎯 Remember the Mnemonics:
🔹 "Ceramic is Cheap (15.8%), Steel is Expensive (87.9%), Plastic is Medium (22.8%)."
🔹 "Material Dictates Tariff, Misclassification Costs 70%."
📌 Pro Tip:
If your sink drainer has metal parts (e.g., stainless steel strainer), try to structure the product so the ceramic or plastic body is the primary component. This allows classification under 6910 or 3926.90.99.40, avoiding the devastating 87.9% steel tariff.
📣 Immediate Action:
📞 Consult with a licensed customs broker
📄 Submit product samples for Pre-Ruling
🚀 Optimize your HS Code to save up to 72% in taxes
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Tax Savings Are Calculated in Every Digit!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.