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废油桶

CN → US
HS Code Tariff Rate Origin Destination Doc
7310100090 85.0% CN US Official Doc
3923900012 38.0% CN US Official Doc
3923900014 38.0% CN US Official Doc
7612905000 35.0% CN US Official Doc
7612901090 40.7% CN US Official Doc

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AI Analysis

🛢️ Waste Oil Drums (废油桶)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Waste Oil Drums"?

Waste oil drums are critical containers in the industrial, automotive, and chemical sectors. In international trade, they are strictly classified based on material composition (Steel, Plastic, Aluminum) and specific functional attributes. Misclassification is common and dangerous, as tariff rates vary significantly due to US Section 301 and Section 232 duties.

Key Classification Criteria: 1. Steel Containers: Heavy-duty, magnetic, typically 50-300L capacity. 2. Plastic Containers: Resistant to corrosion, lightweight, usually non-metallic. 3. Aluminum Containers: Corrosion-resistant, often for specific chemical applications.

⚠️ Critical Distinction:
- Steel vs. Plastic: Must inspect the material physically. Steel is magnetic; Plastic is not.
- Container Type: Are they specifically designed for "waste oil" or general "packaging"? The summary dictates the HS code logic.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided <DATA>, here are the authorized HS Codes and their specific scopes:

HS Code Product Description (Summary) Material Type Key Feature
7310.10.00.90 Iron or Steel Waste Oil Recovery Drum, capacity 50-300L Iron/Steel Magnetic, heavy-duty, specific volume range
3923.90.00.12 Plastic Waste Oil Recovery Drum, for drum-type recovery uses Plastic Non-metallic, specialized for recovery
3923.90.00.14 Plastic or Metal Waste Oil Drum, for collecting/packaging goods Plastic/Metal General purpose collection/packaging (Note: Includes Plastic)
7612.90.50.00 Aluminum Waste Oil Recovery Drum, non-compressed/LPG Aluminum Corrosion-resistant, gas-safe container
7612.90.10.90 Aluminum Waste Oil Recovery Drum, container form Aluminum General aluminum container form

🔍 Key Reminder:
- Steel drums fall under Chapter 73 (7310...).
- Plastic drums fall under Chapter 39 (3923...).
- Aluminum drums fall under Chapter 76 (7612...).
- Do NOT mix materials in one declaration line; each material requires its own HS Code.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)

Applicable Country: USA (US)
Origin: China (CN)
Effective Time: Current policies (Section 301 & Section 232)

🎯 1. 7310.10.00.90 —— Iron/Steel Waste Oil Drums

Item Content
Base Duty Rate 0.0% (Ad Valorem)
Section 301 Surcharge +25.0% (From USITC Footnote 9903.88.01)
Section 232 / 122 Clause +10% (Specific 10% duty for Steel, Aluminum, Copper products)
Total Tax Rate 35.0%
Tax Calculation CIF Value × 35.0%
De Minimis Eligibility No (Subject to high tariffs)
Legal Basis Path USITC:7310.10.00.90FOOTNOTE:9903.88.01 + Section 232/122

📌 Explanation:
- Although the base duty is 0%, the 25% Section 301 tariff applies to most Chinese steel goods.
- The 10% additional duty (referenced as "122 Clause 10% Steel, Aluminum, Copper") is a critical add-on for steel products.
- Total Effective Rate: 35%.


🎯 2. 3923.90.00.12 & 3923.90.00.14 —— Plastic Waste Oil Drums

Item Content
Base Duty Rate 3.0% (Ad Valorem)
Section 301 Surcharge +25.0% (From USITC Footnote 9903.88.01)
Section 232 / 122 Clause +10% (Applicable to plastic packaging components in some interpretations)
Total Tax Rate 38.0%
Tax Calculation CIF Value × 38.0%
De Minimis Eligibility No
Legal Basis Path USITC:3923.90.00.12/14FOOTNOTE:9903.88.01 + Section 301

📌 Explanation:
- Plastic containers have a base rate of 3%, unlike steel (0%).
- The 25% Section 301 tariff is mandatory.
- The 10% add-on also applies, bringing the total to 38%.
- Total Effective Rate: 38%.


🎯 3. 7612.90.50.00 & 7612.90.10.90 —— Aluminum Waste Oil Drums

Item Content
Base Duty Rate 0.0% (50.00) or 5.7% (10.90)
Section 301 Surcharge +25.0% (From USITC Footnote 9903.88.01)
Section 232 / 122 Clause +10% (Specific 10% duty for Steel, Aluminum, Copper products)
Total Tax Rate 35.0% (50.00) or 40.7% (10.90)
Tax Calculation CIF Value × Rate
De Minimis Eligibility No
Legal Basis Path USITC:7612...FOOTNOTE:9903.88.01 + Section 232/122

📌 Explanation:
- Aluminum is also subject to the 10% "122 Clause" surcharge.
- 7612.90.50.00: Base 0% + 25% + 10% = 35%.
- 7612.90.10.90: Base 5.7% + 25% + 10% = 40.7%.
- Total Effective Rate: 35% - 40.7%.


🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)

✅ 1. Preparation Checklist (All Documents Required)

Document Must Provide Description
Product Specifications ✔️ Must specify material (Steel/Plastic/Aluminum), capacity (L), and intended use (Waste Oil Recovery).
Material Certificate ✔️ Proof of material composition (e.g., steel grade, plastic resin type).
Product Photos ✔️ Clear images showing labels, capacity markings, and material texture.
Commercial Invoice ✔️ Must accurately describe "Waste Oil Drum" and not use generic terms like "Container".
Packing List ✔️ Detail quantities and weights per HS Code if mixed materials.
Origin Certificate ✔️ To confirm Chinese origin (triggering tariffs).

✅ 2. Declaration Strategy (Key Rules)

🔥 “Material First, Function Second, Separate Lines, Save Money!”

Scenario Correct Declaration Wrong Practice
Steel Drum (50-300L) 7310.10.00.90 Misclassified as Plastic (3923...) → Risk of penalty
Plastic Drum 3923.90.00.12 or .14 Misclassified as Steel (7310...) → Over/Underpayment
Aluminum Drum 7612.90.50.00 or .10.90 Generic "Metal Container" → Ambiguity & Delays
Mixed Shipment Separate Line Items Combining into one line → Customs rejection or reclassification

📌 Critical Note:
- Section 232/122 Clause: The 10% surcharge applies specifically to Steel, Aluminum, and Copper products. Ensure your declaration clearly states the material to avoid misapplication. - Plastic Drums: Do not expect the 122 clause (it's for metals), but the 25% Section 301 still applies.


✅ 3. Special Case Handling

Scenario Handling Advice
Used/Second-hand Drums Declared as "Used". Must ensure they are cleaned of hazardous waste to avoid EPA violations.
Drums with Residue HIGH RISK. If residues are hazardous, they may be subject to EPA/Hazmat regulations in addition to tariffs.
Custom Printed Drums Ensure trademarks are cleared. If branded, provide authorization letters.
Capacity Variations For Steel, specify if capacity is within 50-300L (7310.10.00.90). Larger drums may fall under different subheadings.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Rate (China Origin) Key Certification Notes
🇺🇸 USA 7310.10.00.90 35.0% (Steel) TSCA (if plastic) High tariffs due to Sec 301 & 232/122
🇺🇸 USA 3923.90.00.12 38.0% (Plastic) TSCA Base 3% + 25% + 10%
🇺🇸 USA 7612.90.50.00 35.0% (Aluminum) TSCA Base 0% + 25% + 10%
🇨🇳 China 7310.10.00.90 ~0-6% N/A No Section 301/232
🇪🇺 EU 7310.10.00.90 ~0-6% REACH No US-style surcharges

📌 Conclusion:
- USA is the most expensive market due to Section 301 (25%) and Section 232/122 (10%) tariffs.
- Plastic drums have a slightly higher total rate (38%) than steel (35%) due to the base duty difference.
- Aluminum drums range from 35% to 40.7% depending on the specific subheading.


📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Declaring all drums as "Steel Containers" regardless of material
👉 Consequence: Plastic drums misclassified → 38% vs 35% discrepancy + potential fraud charges.

Error 2: Ignoring the "122 Clause" for Aluminum/Steel
👉 Consequence: Underpayment by 10% → Back taxes + Penalties.

Error 3: Mixing Hazardous Residues in Drums
👉 Consequence: EPA/Customs seizure + Hazardous waste disposal fees + Fines.

Error 4: Vague Description ("Metal Drum")
👉 Consequence: Customs cannot determine material → Delay for inspectionStorage fees.

Correct Practice:

"Iron/Steel Waste Oil Drum, 200L, New, Clean, For Industrial Use, Model XYZ, Non-Pressurized"


🎯 VII. Conclusion: Precision in Classification, Savings in Cost!

🎯 Remember the Mantra:

🔹 "Steel 35%, Plastic 38%, Aluminum 35-40%, Check Material First!"
🔹 "Sec 301 is 25%, Sec 122 is 10%, Together they Add Up Fast!"
🔹 "No Hazardous Residue, No EPA Trouble!"


📌 Tips:
- If your drums are originating from Vietnam or Mexico, check for IEEPA Exemptions or FTZ Benefits to reduce tariffs.
- For large shipments, consider Advance Rulings from CBP to confirm the correct HS Code and tariff application.


📣 Immediate Action:

📞 Contact a licensed Customs Broker + Provide Material Specs + Apply for HS Code Advance Ruling
🚀 Ensure your Waste Oil Drums clear customs smoothly, avoid delays, and protect your margins!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent in Tariffs Counts!

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.