4 piece polishing set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3405900000 | 35.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3405400000 | 35.0% | CN | US | 官方文档 |
| 8205595560 | 40.3% | CN | US | 官方文档 |
| 8205906000 | 0.0% | CN | US | 官方文档 |
商品图片
AI分析
✨ 4-Piece Polishing Set (Polishing Kits)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic通关 Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Polishing Set"?
A 4-Piece Polishing Set is a composite good typically used in automotive detailing, furniture maintenance, or industrial surface finishing. It generally includes a combination of: 1. Abrasive/Chemical Agents (Polishing compounds, creams, pastes); 2. Application Tools (Buffers, pads, cloths, or hand tools).
In international trade, these sets fall into a "classification trap." The correct HS Code depends entirely on which component provides the essential character of the set under General Rule of Interpretation (GRI) 3(b).
⚠️ Critical Distinction:
- If the set is primarily a chemical product with applicators as accessories → Go to Chapter 34 (Polishing Preparations).
- If the set is primarily a toolset (e.g., metal hand tools) with polish as an accessory → Go to Chapter 82 (Hand Tools).
- If the set is primarily plastic containers/tools with polish inside → Go to Chapter 39 (Plastic Articles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data for a "4-Piece Polishing Set," here are the four valid classification paths with their specific tax implications:
| HS Code | Product Description | Application Scenario | Key Classification Logic |
|---|---|---|---|
3405.90.00.00 |
Polishing Preparations (Other) | Sets where the polishing cream/paste is the primary value/function. | "Includes polishing agents, fits the use of polishing agents and creams, no material conflict." |
3926.90.99.89 |
Other Articles of Plastic | Sets where the plastic containers/tools define the set's character. | "Polishing sets belong to other articles of plastic and other materials, no obvious material conflict." |
3405.40.00.00 |
Scouring Preparations | Sets containing scouring/powder-based polishing agents. | "Set contains scouring preparations, fits the definition of polishing and scouring agents." |
8205.59.55.60 |
Other Hand Tools | Sets where metal/steel tools (e.g., scrapers, brushes) are dominant. | "Belongs to other hand tools, reasonably inferred to include metal or steel tool accessories." |
8205.90.60.00 |
Mixed Hand Tool Sets | Sets combining two or more types of hand tools (e.g., hammer + chisel + polish). | "Four-piece tool group belongs to sets of two or more tools, material is base metal or parts thereof." |
🔍 Key Reminder:
- Chemical Dominance: If the polish is the expensive, main component, use 3405.
- Tool Dominance: If the tools are heavy-duty metal instruments, use 8205.
- Plastic Dominance: If it’s mostly plastic applicators and bottles, use 3926.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Based on the "122 Clause" and high surtax rates in data)
✅ Effective Time: 2025/2026 (Current Trade Policy)
🎯 1. 3405.90.00.00 & 3405.40.00.00 — Polishing/Scouring Preparations
These two codes share the same tax structure in the provided data.
| Item | Details |
|---|---|
| Base Tariff | 0.0% (Ad Valorem) |
| Additional Tariff (Section 301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption? | ❌ NO (Section 321 de minimis does not apply to goods subject to Section 301 or 122 tariffs). |
| Legal Basis | Base 0% + Section 301 (25%) + 122 Clause (10%) |
📌 Explanation:
- Although the base duty is 0%, the 35% total tariff is very high due to trade war measures.
- Section 301 (25%): Standard US-China tariff.
- 122 Clause (10%): Specific additional tariff on certain Chinese goods.
🎯 2. 3926.90.99.89 — Plastic Articles
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +7.5% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ NO |
📌 Explanation:
- This is the lowest tariff option among the classified codes.
- Use this only if the set is legitimately classified as "Plastic Articles" (e.g., plastic bottles with sponges inside).
🎯 3. 8205.59.55.60 — Other Hand Tools
| Item | Details |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Exemption? | ❌ NO |
📌 Explanation:
- High tariff due to the 25% Section 301 rate on metal tools.
- Only use if the set contains significant metal tool components.
🎯 4. 8205.90.60.00 — Mixed Hand Tool Sets
| Item | Details |
|---|---|
| Base Tariff | Rate applicable to the article in the set (Variable) |
| Additional Tariff (Section 301) | +25.0% |
| 122 Clause Tariff | +10.0% |
| Total Effective Rate | Variable + 35% |
| Tax Calculation | Depends on the primary tool component |
| De Minimis Exemption? | ❌ NO |
📌 Explanation:
- This code applies to sets of tools. If the set contains multiple metal tools, the duty is calculated based on the primary tool, then surtaxes are added.
- Generally results in a minimum 35-40%+ total duty.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must list all 4 items, materials (e.g., "Plastic sponge," "Steel brush"), and weights. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Polishing Set" or "Hand Tool Set" – do not use vague terms like "Miscellaneous Goods." |
| ✅ Photos of the Set | ✔️ | Show the set as packaged. Customs must see how items are grouped. |
| ✅ Material Breakdown | ✔️ | Specify % value of chemicals vs. tools. Helps justify HS Code selection. |
| ✅ Original Country of Origin Certificate | ✔️ | Essential for proving CN origin and applying surtaxes. |
✅ 2. Declaration Strategy (Key Formulas)
🔥 "Classify by Essential Character, Not by Convenience!"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Most Common Retail Set (Bottle of paste + sponge + cloth + brush) | 3405.90.00.00 |
The polish is the main value. The sponge/cloth are accessories. |
| Budget Plastic Set (Plastic bottles + plastic applicators) | 3926.90.99.89 |
Lowest tax (22.8%). Justify by showing no metal/plastic tools dominate. |
| Professional Mechanic Kit (Metal scrapers + steel wool + polish) | 8205.59.55.60 |
Metal tools provide essential character. |
| Mixed Tool Kit (Hammer + Wrench + Polish) | 8205.90.60.00 |
It’s a set of tools. |
✅ 3. Special Situations & Risk Management
| Situation | Advice |
|---|---|
| De Minimis (Section 321) Evasion | ❌ Do NOT try to split the 4 items into 4 separate shipments to bypass the $800 threshold. Customs may aggregate them if they are "sold as a set" or "intended for one user." Result: Back taxes + Penalties. |
| Misclassification Risk | If you declare 3926 (Plastic) but the set contains a metal brush, Customs will reclassify to 8205 (40.3%). Always be honest about materials. |
| 122 Clause Impact | The 10% 122 Clause applies to most Chinese-origin goods in these chapters. Factor this into your pricing model. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Estimated Total Duty (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3405.90.00.00 |
35.0% | High due to Section 301 + 122 Clause. |
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | Best option if product allows plastic classification. |
| 🇪🇺 EU | 3405.00.00 |
0-6.5% | No Section 301 equivalent. Generally lower duty. |
| 🇨🇳 China | 3405.90.00 |
0-5% | Export duty is minimal; focus on destination tax. |
📌 Conclusion:
- The US market is the most expensive for polishing sets due to layered tariffs.
-3926.90.99.89(22.8%) is the strategic sweet spot if the product design allows (plastic-heavy).
-3405.90.00.00(35.0%) is the standard for chemical-dominated sets.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring as "General Merchandise" without a specific HS Code
👉 Consequence: Customs assigns a default code with maximum duty (often 25%+).
❌ Error 2: Splitting the set into 4 separate packages to use De Minimis
👉 Consequence: Customs may reject the exemption if they determine the items are "commercially associated" or intended for one recipient. Risk of audit and seizure.
❌ Error 3: Mislabeling "Scouring Pads" as "Polishing Cream" to avoid chemical regulations
👉 Consequence: Regulatory non-compliance. Polishing chemicals may require HCS (Hazard Communication Standard) labeling in the US.
✅ Correct Practice:
"4-Piece Polishing Kit: 1x 100ml Polishing Compound, 1x Foam Applicator, 1x Microfiber Cloth, 1x Brush. HS Code: 3405.90.00.00."
🎯 VII. Conclusion: Professional Classification, Cost Optimization
🎯 Key Takeaway:
🔹 "Essential Character is King" – Is it the chemical or the tool?
🔹 "Plastic is Cheap" – If possible, structure the set to be plastic-dominant for 22.8% tax vs. 35%+.
🔹 "122 Clause is Real" – The extra 10% is non-negotiable for China-origin goods in these categories.
📌 Pro Tip:
If your product is primarily a plastic kit with a small vial of polish, argue for 3926.90.99.89 to save 12.2% in tariffs.
If it is primarily polish, accept 3405.90.00.00 at 35%.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker to review your product photo.
📄 Request a US Customs Ruling before shipment to lock in the HS Code.
🚀 Optimize your product mix to maximize duty savings!
✨ Professional Clearance Starts with Precise Classification!
💼 Your Profit Margin Depends on Your HS Code!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。