恒温杯垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3924901050 | 13.3% | CN | US | Official Doc |
| 6912005000 | 16.0% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
| 4420110010 | 13.2% | CN | US | Official Doc |
| 4420110090 | 13.2% | CN | US | Official Doc |
AI Analysis
🥤 Insulated Mug Warmer (Heated Coasters for Beverage Maintenance)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand the "Mug Warmer"?
An Insulated Mug Warmer is a low-voltage heating device designed to maintain the temperature of beverages (coffee, tea, milk) in mugs or cups. In international trade, classification depends heavily on the material of the heating base/coaster, as the heating element is often considered incidental to the container or the device itself.
Since the input data provides specific HS Codes based on material inference (Plastic, Non-porcelain, Wood/Bamboo), here is the detailed breakdown for each potential classification.
⚠️ Key Distinction Point:
- If the base is Plastic with heating element → Classify under Chapter 39 (Plastics)
- If the base is Ceramic/Stone/Glass (Non-porcelain) → Classify under Chapter 69 (Ceramics)
- If the base is Wood/Bamboo with plastic heating plate → Classify under Chapter 44 (Wood)
- Note: Pure "heating appliances" (Chapter 85) are not in the provided data, so we follow the provided material-based classifications strictly.
📦 2. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material Inference | Application Scenario |
|---|---|---|---|
3924.90.10.50 |
Plastic tableware, other; Coaster | Plastic (Inferred from "Coaster" use) | Plastic base warmer, simple design |
6912.00.50.00 |
Ceramic tableware; Other household articles | Non-porcelain Ceramic/Glass/Stone | Ceramic or stone base warmer |
3924.10.40.00 |
Plastic tableware; Tableware/Cookery | Plastic (Inferred as Tableware) | Plastic warmer, classified as plastic tableware |
4420.11.00.10 |
Wood/Bamboo articles; Coaster | Wood/Bamboo (Inferred from "Kitchenware" rule) | Wooden base with embedded heater |
4420.11.00.90 |
Wood/Bamboo articles; Other | Wood/Bamboo (Inferred as General Wood Item) | Other wooden/mixed material warmer |
🔍 Important Reminder:
- The heating element is often considered part of the whole article if it is permanently attached or integral to the "coaster/tableware" function in these specific subheadings.
- Do not classify as "Electric Heating Appliance" (Chapter 85) if the provided data restricts you to these material-based codes, as this might lead to mismatched declarations.
💰 3. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 onwards (including subsequent imports)
✅ Base Reference: Section 301 / IEEPA Tariffs
🎯 1. 3924.90.10.50 & 3924.10.40.00 —— Plastic Insulated Mug Warmers
| Item | Content |
|---|---|
| Basic Tariff | 3.3% / 3.4% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| 122 Provision Tariff | 10.0% |
| Total Tax Rate | 13.3% - 13.4% |
| Tax Calculation | CIF Value × 13.3%~13.4% |
| De Minimis Exemption | ✅ Possible (If value < $800 and not denied) |
📌 Explanation:
- Basic Tariff: Standard US duty for plastic tableware/coasters.
- 122 Provision Tariff: 10% applies to certain plastic articles from China.
- No Section 301 (25%): These specific subheadings do not currently attract the additional 25% tariff under current data.
- Total Cost: ~13.3%-13.4%. This is a moderate tariff level.
🎯 2. 6912.00.50.00 —— Non-Porcelain Ceramic/Stone Mug Warmers
| Item | Content |
|---|---|
| Basic Tariff | 6.0% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| 122 Provision Tariff | 10.0% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Exemption | ✅ Possible (If value < $800 and not denied) |
📌 Explanation:
- Basic Tariff: Higher than plastic due to ceramic classification.
- 122 Provision Tariff: 10% applies.
- Total Cost: 16.0%. Slightly higher than plastic versions.
🎯 3. 4420.11.00.10 & 4420.11.00.90 —— Wood/Bamboo Mug Warmers
| Item | Content |
|---|---|
| Basic Tariff | 3.2% (Ad Valorem) |
| Additional Tariff (Section 301) | 0.0% |
| 122 Provision Tariff | 10.0% |
| Total Tax Rate | 13.2% |
| Tax Calculation | CIF Value × 13.2% |
| De Minimis Exemption | ✅ Possible (If value < $800 and not denied) |
📌 Explanation:
- Basic Tariff: Lowest among the three materials (3.2%).
- 122 Provision Tariff: 10% applies.
- Total Cost: 13.2%. Most Cost-Effective among the options if wood/bamboo is acceptable.
🛠️ 4. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Essential Documentation Checklist
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Mug Warmer," Material (Plastic/Ceramic/Wood), Voltage (110V/12V), Wattage. |
| ✅ Material Composition Statement | ✔️ | Crucial! Specify % of plastic, ceramic, or wood. If composite, declare primary material. |
| ✅ Product Photos | ✔️ | Clear images showing the heating plate, base material, and any labels. |
| ✅ Safety Test Report | ✔️ | UL, ETL, or CE certification for electrical safety (even if low voltage). |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description. Do not write "Electronics" if classified as "Plastic Tableware." |
| ✅ Packing List | ✔️ | Detail weight and dimensions. |
✅ 2. Declaration Tips (Key Rules)
🔥 "Material First, Function Second, Label Accurate!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Base | HS 3924.90.10.50 |
Declare as "Heating Pad" → Might trigger Chapter 85 scrutiny |
| Ceramic Base | HS 6912.00.50.00 |
Declare as "Plastic" → Misclassification risk |
| Wood Base | HS 4420.11.00.10 |
Declare as "Electronics" → Unnecessary high duties |
| Mixed Materials | Declare dominant material | Vague description "Insulator" → Delayed clearance |
✅ 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Design | Provide design drawings to prove material composition. |
| Pre-heating Function | If the device only heats, not stores, still classify by base material per provided data. |
| Gift Sets | If sold with mug, declare as "Set" if possible, but often split by component for clarity. |
| Voltage | Ensure plug type matches US standard (NEMA 5-15P) to avoid rejection. |
🌍 5. Global Market Comparison (2026 Update)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirement | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.90.10.50 / 6912.00.50.00 / 4420.11.00.10 |
13.2% - 16.0% | UL/ETL + FCC (if wireless) | 122 Provision Tax 10% applies |
| 🇨🇳 China | Similar codes | 5%-10% | CCC | Lower base duties |
| 🇪🇺 EU | 8516.80.00 (Electrical) |
0% (if GSP eligible) | CE + RoHS + WEEE | Different classification logic |
| 🇬🇧 UK | 8516.80.00 |
0% | UKCA | Post-Brexit rules apply |
📌 Conclusion:
- USA has specific 122 Provision Tariffs (10%) on these items.
- Material choice affects total duty: Wood (13.2%) < Plastic (13.3%-13.4%) < Ceramic (16.0%).
- Electrical Safety Certification is critical for US market entry.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring as "Electronic Heating Appliance" (HS 8516)
👉 Consequence: May attract 25% Section 301 Tariff + higher basic duty → Total > 30%!
👉 Solution: Use provided material-based HS Codes (3924/6912/4420) to benefit from lower rates (13.2%-16.0%).
❌ Mistake 2: Ignoring the 122 Provision Tariff
👉 Consequence: Underpayment by 10%. Customs will audit and demand back taxes + penalties.
👉 Solution: Always include 10% in cost calculation for US imports from China.
❌ Mistake 3: Vague Description "Mug Warmer"
👉 Consequence: Customs may misclassify as "Plastic" when it's "Ceramic" → Wrong HS Code.
👉 Solution: Clearly state Base Material in description: "Insulated Mug Warmer, Plastic Base, 5W, 110V".
✅ Correct Practice:
"Mug Warmer, Plastic Coaster Base, 5W, 110V AC, UL Listed, Model XYZ"
HS Code:3924.90.10.50
Total Duty: 13.3%
🎯 7. Conclusion: Precise Classification Saves Money!
🎯 Remember the Formula:
🔹 "Base Material Dictates HS Code"
🔹 "Wood: 13.2% | Plastic: 13.3%-13.4% | Ceramic: 16.0%"
🔹 "Always Add 10% for 122 Provision Tax"
📌 Pro Tip:
If your product has a wooden base and plastic heating plate, declare as Wood (4420) if wood is the primary visible material. This saves ~0.2% compared to plastic and avoids ceramic duties.
📣 Immediate Action:
📞 Consult with a customs broker to confirm the primary material of your specific product.
📄 Prepare UL/ETL Certificates before shipping.
🚀 Accurate Declaration = Smooth Clearance + Maximized Profit!
✨ Professional Clearance, Starting from Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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.