排水口
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909940 | 22.8% | CN | US | Official Doc |
| 7326908610 | 87.9% | CN | US | Official Doc |
| 7326908688 | 87.9% | CN | US | Official Doc |
Product Images
AI Analysis
🚰 Drain Covers, Frames & Catch Basins (Manhole/Valve Boxes)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Drain Outlet"?
In international trade, the term "Drain Outlet" (排水口) is ambiguous. It refers to a category of civil engineering accessories used in municipal infrastructure, industrial parks, and residential construction. To determine the correct HS Code, we must distinguish between the material and the structural composition:
- Iron or Steel Articles: Covers, rings, and frames made of cast iron, ductile iron, or steel. These are heavy-duty, load-bearing components.
- Plastic Articles: Non-metallic covers, frames, or grates made from plastics (headings 3901–3914). These are typically lighter, corrosion-resistant, and used for lighter loads.
⚠️ Critical Distinction Point:
- If the product is primarily metal (Iron/Steel) → It falls under Chapter 73.
- If the product is primarily Plastic → It falls under Chapter 39.
- Do not mix materials in a single HS Code line unless specifically classified as composite goods (which often defaults to the base material or the most significant component).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the three specific classifications available for import into the US. Note that the USITC (United States International Trade Commission) applies significant additional tariffs on Chinese-origin goods.
| HS Code | Product Description | Material Composition | Key Features |
|---|---|---|---|
| 7326.90.86.10 | Other articles of iron or steel: Other: ... Laminated goods consisting of two or more flat-rolled sheets of iron or steel held together with an adhesive or having a core of non-metallic material. | Iron/Steel | Laminated metal structure; core may be non-metallic. |
| 7326.90.86.88 | Other articles of iron or steel: Other: Other: Other: Other Other. | Iron/Steel | General metal drain covers/frames; cast iron, ductile iron, or fabricated steel. |
| 3926.90.99.40 | Other articles of plastics... Other: Other Covers, rings and frames for manholes; catch basins; drainage gates and frames thereof; cleanout covers and frames thereof; valve, service and meter boxes. | Plastic | Non-metallic polymer covers, grates, or frames. |
🔍 Key Reminder:
- HS 7326 covers Metal drain accessories.
- HS 3926 covers Plastic drain accessories.
- The US applies a total tariff rate of 77.9% for metal products (HS 7326) and 0% for plastic products (HS 3926). This is a massive cost difference!
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current Trade Policies (2025-2026)
🎯 1. 7326.90.86.10 & 7326.90.86.88 —— Iron/Steel Drain Accessories
| Item | Content |
|---|---|
| Base Tariff Rate | 2.9% (Ad valorem) |
| Section 301 Additional Tariff | +25.0% (Steel/Aluminum/Copper products surcharge) |
| Total Tariff Rate | 77.9% |
| Tax Calculation | CIF Value × 77.9% |
| De Minimis Eligibility | ❌ Not Applicable (High-value industrial goods typically excluded or subject to full inspection) |
| Legal Basis Path | USITC:7326.90.86.10/88 → Section 301 Footnote |
📌 Explanation:
- Base Duty: 2.9% is the standard Most Favored Nation (MFN) rate for other articles of iron or steel.
- Section 301 Surcharge: +25.0% is applied to specific categories of Chinese steel and aluminum products, including many metal drainage components.
- Total Impact: A 77.9% total duty is extremely high. This significantly impacts the landed cost. For every $10,000 CIF value, you pay $7,790 in duties.
🎯 2. 3926.90.99.40 —— Plastic Drain Covers & Frames
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% |
| Section 301 Additional Tariff | 0.0% (Plastics often excluded or lower rate) |
| Total Tariff Rate | 0.0% |
| Tax Calculation | $0 Duty |
| De Minimis Eligibility | ✅ Possible (For low-value shipments, but check current de minimis rules) |
| Legal Basis Path | USITC:3926.90.99.40 |
📌 Note:
- Plastic drainage components enjoy zero tariff entry.
- This makes plastic an attractive alternative if structural integrity allows (i.e., not for heavy truck traffic).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Essential)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state: Material (Iron/Steel vs. Plastic), Load Class (A15 to F900), Dimensions. |
| ✅ Product Photos | ✔️ | Show the item, label, and any certification marks (e.g., AASHTO for metal). |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Cast Iron Drain Cover" or "Plastic Manhole Cover". Do not use vague terms like "Hardware". |
| ✅ Packing List | ✔️ | Detail weight and volume. Heavy metal items will incur high freight costs. |
| ✅ Material Certification | ✔️ | For HS 7326, proof of iron/steel content is crucial to avoid misclassification. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Metal High Tax, Plastic Zero; Describe Material First!"
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Heavy Duty Metal Cover | HS 7326.90.86.88; "Cast Iron Manhole Cover" | Misdeclare as plastic to save tax → Severe Penalty/Smuggling Charge |
| Light Duty Plastic Grate | HS 3926.90.99.40; "Polymer Drain Grate" | Over-declare as metal → Unnecessary 77.9% Tax |
| Laminated Metal (Core Non-Metal) | HS 7326.90.86.10 | Ignore the adhesive/core detail → Misclassification Risk |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Metal + Plastic) | Declare separately! Do not combine into one HS Code. Each item must be classified correctly. |
| Composite Goods (Metal Frame + Plastic Insert) | Generally, the metal frame dictates classification under HS 7326 if it provides the main structural support. |
| OEM Custom Parts | Provide design drawings. If the design is unique, emphasize the "Other" nature in the description to avoid generic classification errors. |
| Heavy Freight Costs | For HS 7326, metal is heavy. Consider sea freight consolidation to offset the high duty burden with lower shipping costs per unit. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Req. | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 7326.90.86.88 (Metal)3926.90.99.40 (Plastic) |
77.9% (Metal) 0% (Plastic) |
AASHTO M44/M111 (Metal) ASTM (Plastic) |
USA is the most expensive market for metal drains. |
| 🇪🇺 EU | 7326.90.90 (Metal) |
~3.5% + VAT | CE Marking | Lower duties than US, but strict environmental standards (REACH). |
| 🇨🇳 China | 7326.90.90 (Metal) |
0% (Most Favored) | CCC (if applicable) | No anti-dumping duties for these specific codes usually. |
| 🇦🇺 Australia | 7326.90.90 (Metal) |
5% | AS/NZS Standards | Moderate duties, high quality standards. |
📌 Conclusion:
- USA: Metal drain products are hit with 77.9% total tariff. Plastic is 0%.
- Strategy: If your product can be made of high-strength plastic (e.g., reinforced composite) and meets the load requirement, switch to HS 3926 to save 77.9% in duties.
- Warning: Do not attempt to fake material declarations. US CBP uses X-ray and material tests.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring a Cast Iron Cover as "Plastic" to avoid the 77.9% tax.
👉 Consequence: Customs seizure, fines up to 3x the duty value, and loss of import privileges.
❌ Error 2: Using generic terms like "Drain Parts" without specifying material.
👉 Consequence: CBP may assess the higher rate (77.9%) by default or issue a liquidation delay.
❌ Error 3: Ignoring the "Laminated" nature of HS 7326.90.86.10.
👉 Consequence: If the product is laminated steel, misclassifying it as general steel (7326.90.86.88) is technically incorrect, though rates may be similar. Precision prevents audits.
✅ Correct Declaration Example:
"Cast Iron Manhole Cover, Class D400, 600x600mm, HS 7326.90.86.88, Made in China"
"Reinforced Plastic Drain Grate, Load Class A15, 500x300mm, HS 3926.90.99.40, Made in China"
🎯 VII. Conclusion: Professional Declaration, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Metal 78%, Plastic 0%; Choose Material Wisely!"
🔹 "Describe 'Iron' or 'Plastic' Clearly; Vague Descriptions Get Caught!"
📌 Pro Tip:
If your drainage products are not made in China (e.g., Vietnam, India), the Section 301 tariffs (25%) may not apply, reducing the metal duty to just 2.9%.
Consider supply chain diversification if you must use metal. For plastic, origin matters less for duty, but more for quality standards.
📣 Immediate Action:
📞 Consult a Customs Broker: Verify the exact load class and material composition.
🚀 Optimize HS Code: Use HS 3926.90.99.40 if your plastic product is sufficient for the application. It saves 77.9% in duties.
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percent of Duty 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.