餐巾夹
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823901000 | 35.0% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 3924901050 | 13.3% | CN | US | Official Doc |
| 3924104000 | 13.4% | CN | US | Official Doc |
AI Analysis
🍽️ Napkin Rings (Napkin Clips/Clamps)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Napkin Rings"?
Napkin rings (also referred to as napkin clips, napkin clamps, or holders) are essential tableware accessories used to secure cloth napkins. In international trade, classification often hinges on material composition and functional description. Unlike rigid metal cutlery, flexible plastic, or decorative ceramics, these items frequently fall into catch-all categories for plastics or paper products if not described precisely, leading to significant tariff discrepancies.
⚠️ Key Distinction Point:
- If made of Plastic (e.g., acrylic, PVC, resin): Classified under Chapter 39 (Articles of Plastics); typically attracts lower base tariffs but faces specific trade surcharges.
- If made of Paper/Paperboard (e.g., coated cardstock, decorative paper): Classified under Chapter 48 (Paper and Paperboard); typically attracts higher base tariffs due to being a "miscellaneous" paper product.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material Inference | Total Tax Rate | Tax Breakdown Details |
|---|---|---|---|---|
3924.10.40.00 |
Tableware / Kitchenware / Household Articles | Plastic Inferred from plastic material assumption, matching tableware/kitchenware use and household appliance form. |
13.4% | Base Duty: 3.4%, Section 301: 0.0%, Section 122 Duty: 10% |
3924.90.10.50 |
Other Household Articles & Sanitary Ware | Plastic Inferred from plastic material, categorized as non-decorative vessels/containers within household articles. |
13.3% | Base Duty: 3.3%, Section 301: 0.0%, Section 122 Duty: 10% |
4823.90.67.00 |
Other Coated Paper Products | Paper/Cardboard Fallback category for other coated paper products; no material conflict with paper vs. metal/plastic. |
35.0% | Base Duty: 0.0%, Section 301: 25.0%, Section 122 Duty: 10% |
4823.90.10.00 |
Other Paper Articles | Paper/Cardboard Fallback logic for other paper articles; form factor is clip/holder, no obvious material conflict. |
35.0% | Base Duty: 0.0%, Section 301: 25.0%, Section 122 Duty: 10% |
🔍 Key Reminder:
- Plastic Napkin Rings: Fall under Chapter 39. The primary risk is the 10% Section 122 Duty (often associated with specific trade remedies or anti-dumping measures on certain plastic imports). Base tariffs are low (3.3%-3.4%).
- Paper Napkin Rings: Fall under Chapter 48. The primary risk is the 25% Section 301 Duty combined with the 10% Section 122 Duty, totaling a hefty 35%. Even though the base duty is 0%, the trade war surcharges make this category significantly more expensive.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: Current trade terms apply (Section 122 and 301 tariffs are active).
🎯 1. 3924.10.40.00 & 3924.90.10.50 —— Plastic Napkin Rings / Household Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 3.3% – 3.4% (ad valorem) |
| USITC Surcharge (Section 301) | +0.0% (These specific plastic household codes may not fall under the standard 25% Section 301 list, or are exempted in this specific dataset context) |
| Section 122 Surcharge | +10% (Specific duty applied to these plastic household articles) |
| Total Tariff Rate | 13.3% – 13.4% |
| Tax Calculation | CIF Value × 13.3% (approx.) |
| De Minimis Exemption | ❌ Not Applicable (Commercial shipment, subject to full duty) |
| Legal Basis Path | HTSUS: 3924.10.40 / 3924.90.10 → Section 122 Statute |
📌 Explanation:
- The 10% Section 122 Duty is the critical cost driver here. It is often used for specific plastic imports subject to particular trade actions.
- Compared to paper products, plastic napkin rings are cheaper to import into the US due to the lower overall rate (13.4% vs 35.0%).
🎯 2. 4823.90.67.00 & 4823.90.10.00 —— Paper Napkin Rings / Other Paper Articles
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surcharge (Section 301) | +25.0% (Standard Section 301 tariff on many Chinese paper goods) |
| Section 122 Surcharge | +10% (Applied in addition to Section 301 for these specific paper codes) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS: 4823.90 → Section 301 Statute + Section 122 Statute |
📌 Note:
- Even though the base duty is 0%, the 25% Section 301 tariff drastically increases the cost.
- Adding the 10% Section 122 duty results in a 35% total burden.
- Cost Comparison: Importing plastic napkin rings (13.4%) is significantly more cost-effective than paper ones (35%) under current US trade policies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (No Compromises)
| Material | Must Provide | Explanation |
|---|---|---|
| Material Spec Sheet | ✔️ | Explicitly state "Plastic" (e.g., Acrylic, PVC) or "Paper" (e.g., Coated Cardstock). Crucial for HS Code selection. |
| Product Photos | ✔️ | Clear images showing the item is a napkin ring/clip, not a generic holder or decorative object. |
| Commercial Invoice | ✔️ | Description must match the HS Code rationale. E.g., "Plastic Napkin Rings" vs. "Paper Napkin Holders." |
| Packing List | ✔️ | Confirm weight and volume. Paper items may have different volumetric weight implications. |
| Certifications | ✔️ | If plastic: FDA/Food Contact Safe certification if applicable. If paper: No specific certification usually needed unless coated with chemicals. |
✅ 2. Declaration Tactics (Key Mantra)
🔥 “Material First, Code Second; Plastic Saves, Paper Costs!”
| Situation | Correct Declaration | Wrong Approach | Consequence |
|---|---|---|---|
| Plastic Napkin Rings | 3924.10.40.00(Tableware, Plastic) |
Misdeclare as "General Plastic Ornament" | May trigger scrutiny; correct rate is 13.4%. |
| Paper Napkin Rings | 4823.90.10.00(Other Paper Articles) |
Misdeclare as "Plastic" to save duty | Fraud Risk! Heavy penalties if material test proves paper. |
| Mixed Materials | Split Shipment (If possible) |
Mixed declaration | Customs may reclassify entire shipment to the highest applicable rate. |
| Generic Description | "Napkin Ring, Plastic" | "Household Accessory" | Vague descriptions lead to delays and potential higher duty assessments. |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Eco-Friendly Paper | If made of recycled paper, still falls under Chapter 48. No automatic tariff reduction. |
| Metal/Plastic Hybrid | If the core is plastic but has a metal clip, Plastic usually governs if it provides the essential character. Consult HS Note 3 to Chapter 39. |
| Gift Sets | If packed with plates/cutlery, the "essential character" rule applies. If napkin rings are minor, the set may be classified under tableware (Plastic) or cutlery (Metal), potentially changing the duty. |
| Section 122 Exemption | Check if the specific plastic product type is exempt from Section 122. Currently, the data suggests it is not exempt for 3924 codes. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Duty | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 (Plastic)4823.90.10.00 (Paper) |
Plastic: 13.4% Paper: 35.0% |
Food Contact (if plastic) | High sensitivity to material. Paper is very expensive due to 301+122 duties. |
| 🇨🇳 China | 3924.10.40.004823.90.10.00 |
~10-15% (Import) | GB Standards | No Section 301/122. Standard import duties apply. |
| 🇪🇺 EU | 3924.10 (Plastic)4823.90 (Paper) |
0% - 6.5% | REACH, LFGB (Food Contact) | No trade war surcharges. EU is more neutral. |
| 🇬🇧 UK | 3924.104823.90 |
0% - 6.5% | UKCA, Food Standards | Post-Brexit tariffs generally favorable for simple goods. |
📌 Conclusion:
- USA is the most challenging market due to the steep difference between Plastic (13.4%) and Paper (35.0%) tariffs.
- Plastic napkin rings are strategically preferred for US exports to minimize duty burden.
- EU/UK markets are more stable, with lower overall duties and no Section 122/301 surcharges.
📌 VI. Common Errors & Pitfalls (Blood-Tested Lessons)
❌ Error 1: Assuming all napkin rings are "Tableware" and get the same duty.
👉 Consequence: Misclassification leads to either overpayment (paper at 35% when plastic is 13.4%) or underpayment (penalties).
❌ Error 2: Declaring "Plastic" when the product is actually "Coated Paper."
👉 Consequence: Customs audit reveals the true material. Back taxes (21.6% difference) + Fines + Possible seizure.
❌ Error 3: Ignoring the "Section 122" duty.
👉 Consequence: Budgeting for only base duty (3.4%) results in a 10% unexpected cost hike for plastic items.
✅ Correct Approach:
"Napkin Rings, 2.5 inch diameter, Made of Acrylic Plastic, Food-Contact Safe, Model XYZ, Bulk Packed"
🎯 VII. Conclusion: Professional Declaration, Cost Control, Efficiency!
🎯 Remember the Mantra:
🔹 "Material is King: Plastic 13.4%, Paper 35.0%."
🔹 "Don't guess the HS Code: Verify the raw material first."
🔹 "Section 122 is real: Plan for the extra 10% on plastics."
📌 Pro Tip:
If your supplier offers both plastic and paper napkin rings, choose plastic for US exports to save 21.6% in duties.
For EU/UK exports, the difference is negligible, so choose based on product quality and branding rather than duty.
📣 Immediate Action:
📞 Contact your customs broker with material specs + product photos.
🚀 Optimize your supply chain: Shift paper napkin ring production to a non-US-origin country if you must sell paper, or switch to plastic to stay competitive in the US market.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every percentage point 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.