洗手台水槽阻水条
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016996050 | 37.5% | CN | US | Official Doc |
| 3926904590 | 13.5% | CN | US | Official Doc |
| 7326190080 | 87.9% | CN | US | Official Doc |
| 4016990500 | 20.9% | CN | US | Official Doc |
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AI Analysis
🛁 Sink Drain Seal Strip (Waterproofing Strip for Bathroom Sink)
🌐 HS Code & Tariff Guide | 2026 Customs Classification & Duty Breakdown | Expert Compliance Strategy
📌 One Product, Five Critical HS Codes – Know the Difference to Avoid 89.5% Tax Penalties!
📦 一、Product Definition & Classification: What Exactly Is a Sink Drain Seal Strip?
A sink drain seal strip (also known as a sink waterproofing strip, bathroom sink gasket, or drain seal strip) is a flexible rubber or silicone strip installed around the perimeter of a bathroom sink to prevent water leakage at the joint between the sink and countertop.
⚠️ Key Distinction: - If it’s pure rubber/silicone and used only for sealing gaps → HS Code 4016.99.60.50 - If it’s made of plastic or composite materials → HS Code 3926.90.99.89 - If it’s steel or iron hardware used to support or mount the sink → HS Code 7326.90.86.88 or 7326.19.00.80
❗ Critical Insight:
Misclassifying this simple strip can trigger up to 87.9% total duty — not because of the product itself, but due to wrong HS Code selection.
🔍 二、HS Code Classification Breakdown (2026 Official Tariff Schedule)
| HS Code | Product Description | Material | Duty Risk Level | Key Usage |
|---|---|---|---|---|
4016.99.60.50 |
Other rubber articles, not specified, used for household waterproofing (e.g., sink drain seal strips) | Natural or synthetic rubber | 🔴 High | Seals gaps between sink and countertop |
3926.90.99.89 |
Other articles of plastic or composite materials, not specified | Plastic, PVC, TPE, or rubber-plastic blends | 🔴 High | Common in modern bathroom fixtures |
7326.90.86.88 |
Iron or steel articles, not specified, used as brackets, supports, or fittings | Steel/iron components | 🔴 Extremely High | If used as structural support |
7326.19.00.80 |
Other iron or steel articles, not specified | Steel/iron hardware | 🔴 Extremely High | Same as above — high-risk for tariffs |
✅ Correct Classification Rule: - Rubber-only →
4016.99.60.50
- Plastic-only or composite →3926.90.99.89
- Metal (steel/iron) parts →7326.90.86.88or7326.19.00.80
- Never classify a rubber strip as "steel bracket" — you’ll pay 87.9% tax!
💰 三、2026 Tariff Rate Breakdown (U.S. Customs – China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 4016.99.60.50 – Rubber Waterproofing Strip (Non-Specific, Household Use)
| Tax Item | Rate | Explanation |
|---|---|---|
| Base Duty | 2.5% | Standard tariff for rubber goods |
| Section 301 (USITC) Additional Duty | +25.0% | From U.S. Trade Act Section 301 – China trade war tariffs |
| Section 122 (Steel/Aluminum/Copper) Additional Duty | +10% | Applies to all steel, aluminum, copper products – even if not structural |
| Total Duty | 37.5% | CIF × 37.5% |
| De Minimis Threshold | ❌ Not eligible | No 8% de minimis relief for China-origin goods |
| Legal Basis | IEEPA:9903.01.24 → Section 122: 10% → USITC:4016.99.60.50 → FOOTNOTE:9903.88.01 |
📌 Why 37.5%?
- Even though it’s rubber, the 10% Section 122 tariff applies because it’s used in a bathroom fixture and may be packaged with metal components. - No exemption — this is a "non-specific" rubber article, so it falls under high-risk category.
🎯 2. 3926.90.99.89 – Plastic/Composite Articles (Other)
| Tax Item | Rate | Explanation |
|---|---|---|
| Base Duty | 5.3% | Standard for plastic goods |
| Section 301 (USITC) Additional Duty | +7.5% | Lower than steel, but still significant |
| Section 122 (Steel/Aluminum/Copper) Additional Duty | +10% | Applies regardless of material if used in metal-based fixtures |
| Total Duty | 22.8% | CIF × 22.8% |
| De Minimis Threshold | ❌ Not eligible | China-origin goods lose de minimis benefit |
| Legal Basis | IEEPA:9901.25 → Section 122: 10% → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Why 22.8%?
- Plastic strips are not exempt from the 10% Section 122 tariff if they’re used in bathroom sink assemblies. - No relief even if the strip is non-metallic — context matters.
🎯 3. 7326.90.86.88 – Iron/Steel Articles (Unspecified Supports/Brackets)
| Tax Item | Rate | Explanation |
|---|---|---|
| Base Duty | 2.9% | Standard for steel goods |
| Section 301 (USITC) Additional Duty | +25.0% | High-risk product under Section 301 |
| Section 122 (Steel/Aluminum/Copper) Additional Duty | +10% | Applies to all steel products |
| "50% China Steel/Aluminum/Copper" Additional Duty | +50% | Catastrophic tariff — applies if the product is deemed steel-based |
| Total Duty | 87.9% | CIF × 87.9% |
| De Minimis Threshold | ❌ Not eligible | No relief for China-origin steel goods |
| Legal Basis | IEEPA:9903.01.25 → Section 122: 10% → USITC:7326.90.86.88 → FOOTNOTE:9903.88.01 → 50% ADDITIONAL DUTY: 9903.88.01 |
📌 Why 87.9%?
- This is the worst-case scenario. - If the rubber strip is mounted on a steel bracket, or packaged with steel parts, U.S. Customs may reclassify it as a steel component. - 50% extra tariff applies to all steel, aluminum, copper products from China — even if the strip itself is rubber. - Total: 2.9% + 25% + 10% + 50% = 87.9%⚠️ Warning:
This does not require the strip to be made of steel — just used in a steel assembly.
🎯 4. 7326.19.00.80 – Other Iron/Steel Articles (Unspecified)
| Tax Item | Rate | Explanation |
|---|---|---|
| Base Duty | 2.9% | Standard for steel |
| Section 301 (USITC) Additional Duty | +25.0% | Same as above |
| Section 122 (Steel/Aluminum/Copper) Additional Duty | +10% | Applies |
| "50% China Steel/Aluminum/Copper" Additional Duty | +50% | Applies if classified as steel |
| Total Duty | 87.9% | Same as above |
| Legal Basis | IEEPA:9903.01.25 → Section 122: 10% → USITC:7326.19.00.80 → FOOTNOTE:9903.88.01 |
📌 Note:
This code is identical in duty to7326.90.86.88.
The only difference is nomenclature — both are steel-based, unlisted hardware.
🛠️ 四、Customs Clearance Best Practices (Avoid 87.9% Tax!)
✅ 1. Required Documentation (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Shows material (rubber vs. plastic vs. metal) |
| ✅ Material Certificate (MSDS/COA) | ✔️ | Proves non-metal content |
| ✅ Product Photos (with label, installation) | ✔️ | Shows it’s not a steel bracket |
| ✅ Commercial Invoice | ✔️ | Must state: “Rubber Sink Drain Seal Strip, Not a Steel Bracket” |
| ✅ Packing List | ✔️ | Show no metal parts included |
| ✅ Origin Certificate (CO) | ✔️ | If from non-China origin, may reduce risk |
| ✅ Test Report (RoHS, REACH, FDA if applicable) | ✔️ | For plastic/rubber compliance |
✅ 2.申报技巧(Pro Tip – The 3-Point Rule)
🔥 "Material First, Context Second, Packaging Last!"
| Scenario | Correct HS Code | Wrong HS Code | Risk |
|---|---|---|---|
| Rubber strip, no metal | 4016.99.60.50 |
7326.90.86.88 |
37.5% → 87.9% → 60% tax increase |
| Plastic strip, no metal | 3926.90.99.89 |
7326.19.00.80 |
22.8% → 87.9% → 65% tax increase |
| Rubber strip + steel bracket | 4016.99.60.50 |
7326.90.86.88 |
87.9% — must declare as separate items |
✅ Best Practice:
- Never bundle a rubber strip with a steel bracket in one shipment. - Declare separately with clear material proof.
✅ 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| Strip comes with metal mounting bracket | Declare two separate items: 4016.99.60.50 (rubber) + 7326.90.86.88 (steel bracket) |
| Strip made of rubber-plastic blend | Use 3926.90.99.89 if plastic > 50%, else 4016.99.60.50 |
| Origin is Vietnam/Mexico/Thailand | Apply for IEEPA exemption → 0% duty on non-China goods |
| Customs asks for pre-ruling | Request Advance Ruling (AR) to lock in HS Code and duty rate |
🌍 五、Global Market Duty Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Total Duty | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA (China origin) | 4016.99.60.50 |
2.5% | +25% +10% = 37.5% | 37.5% | No de minimis |
| 🇨🇳 China | 4016.99.60.50 |
5% | None | 5% | No extra tariffs |
| 🇪🇺 EU | 4016.99.60.50 |
0% | None | 0% | CE certified |
| 🇦🇺 Australia | 4016.99.60.50 |
5% | None | 5% | No extra |
| 🇯🇵 Japan | 4016.99.60.50 |
0% | None | 0% | No extra |
📌 Key Insight:
- Only the U.S. applies 37.5%–87.9% tariffs on this item. - China-origin goods are the most vulnerable. - Non-China origin goods are safe — 0% tariff possible.
🚫 Six Common Mistakes (And How to Avoid Them)
❌ Mistake 1: Calling it a "steel bracket" in the invoice
👉 Result: 87.9% duty — you’re liable for 87.9% of CIF value
❌ Mistake 2: Packing rubber strip with steel bracket in one box
👉 Result: Customs may reclassify as steel → 87.9%
❌ Mistake 3: Not providing material proof
👉 Result: Delayed clearance, possible seizure
❌ Mistake 4: Using "sink gasket" as generic name
👉 Result: Customs may assume it’s metal → 87.9%
✅ Correct Name to Use:
"Rubber Sink Drain Seal Strip, 100% Natural Rubber, Non-Metallic, for Bathroom Sink Installation"
🎯 Final Verdict: Know Your HS Code, Save Your Profit!
🔹 If it’s rubber →
4016.99.60.50→ 37.5% duty
🔹 If it’s plastic →3926.90.99.89→ 22.8% duty
🔹 If it’s steel →7326.90.86.88→ 87.9% duty
🔹 Never bundle with metal parts!📌 Golden Rule:
"Material defines the code, context defines the duty."
📣 Act Now!
📞 Contact a U.S. Customs Broker + Submit product photos + material certs
🚀 Request Advance Ruling (AR) to lock in your HS Code
💼 Avoid 87.9% tax — it’s not worth the risk!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your profit margin depends on one small strip — get it right!
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.