4x350 Glass Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7013372090 | 40.0% | CN | US | 官方文档 |
| 7013376010 | 22.5% | CN | US | 官方文档 |
商品图片
AI分析
🍷 Glassware & Drinkware (Table, Kitchen, & Office Use)
🌐 HS Code Reference & Customs Clearance Guide | 2024/2025 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Glass Cups"?
"4x350 Glass Cup" typically refers to a set of drinking glasses with a 350ml capacity (approx. 12 oz), often sold in packs of 4. In international trade, these fall under Chapter 70: Glass and Glassware. Specifically, they are classified based on their value per unit and material composition (Lead Crystal vs. Non-Lead Crystal).
⚠️ Critical Distinction:
The classification depends heavily on the declared value per single glass and whether it is crystalline (lead crystal) or non-lead crystal. - If valued >$0.30 but ≤$3.00 per glass: Falls under general non-crystalline drinking glasses. - If valued >$3.00 per glass: Further split into Crystalline/Non-lead Crystal (> $5) or Other (> $3 but ≤ $5).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Value Threshold | Material/Type | Applicable Tax |
|---|---|---|---|---|
| 7013.37.20.90 | Other drinking glasses, other than of glass-ceramics | >$0.30 but ≤$3.00 each | Non-crystalline / Standard Glass | 30.0% (Base 22.5% + Additional 7.5%) |
| 7013.37.60.10 | Other drinking glasses, other than of glass-ceramics | >$5.00 each | Crystalline or Non-lead Crystal | 12.5% (Base 5.0% + Additional 7.5%) |
🔍 Key Note:
- If your "4x350 Glass Cup" is a standard soda-lime glass (non-crystal) valued at $1.50 each, use 7013.37.20.90.
- If it is high-quality Lead Crystal or Non-lead Crystal valued at $6.00 each, use 7013.37.60.10.
- ⚠️ Trap: If crystal glass is valued between $3.00 and $5.00, it may fall into a different subheading not listed here (likely "Other"), but based on the provided data, only the >$5 crystal category is explicitly detailed with a lower base tax.
💰 III. 2024/2025 Tariff Rate Breakdown (Detailed Tax Clauses)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current US Trade Policy (Section 301 & IEEPA)
🎯 1. 7013.37.20.90 — Standard Drinking Glasses (Non-Crystalline)
| Item | Detail |
|---|---|
| Product | Other drinking glasses (Non-crystal), valued over $0.30 but not over $3 each |
| Base Tariff | 22.5% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 30.0% |
| Tax Calculation | CIF Value × 30% |
| De Minimis Eligibility | ❌ No (Likely subject to scrutiny due to high base rate, though Section 301 applicability to de minimis is complex; generally, high-value shipments are scrutinized) |
| Legal Basis | HTSUS 7013.37.20.90 + Section 301 Footnotes |
📌 Explanation:
- This is the most common category for standard, affordable glassware.
- The 30% total rate makes cost optimization critical.
- Avoid under-declaring value to <$0.30 to avoid anti-dumping scrutiny, as customs audits are frequent for glassware.
🎯 2. 7013.37.60.10 — Crystalline or Non-Lead Crystal Glassware
| Item | Detail |
|---|---|
| Product | Drinking glasses, Crystalline or Non-lead Crystal, valued over $5 each |
| Base Tariff | 5.0% |
| Additional Tariff (Section 301) | +7.5% |
| Total Tax Rate | 12.5% |
| Tax Calculation | CIF Value × 12.5% |
| De Minimis Eligibility | ❌ No (High-value items are rarely eligible for de minimis exemption) |
| Legal Basis | HTSUS 7013.37.60.10 + Section 301 Footnotes |
📌 Explanation:
- Significant Savings: This category has a much lower base tariff (5%) compared to standard glass (22.5%).
- Requirement: Must be proven as Crystalline (usually ≥24% lead oxide) or Premium Non-Lead Crystal (e.g., barium/zirconium based).
- Documentation: Must provide material test reports or manufacturer certificates proving "Crystal" composition.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Document Checklist (Essential)
| Document | Required? | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must specify value per unit clearly. E.g., "4x350ml Glass Cups, Set of 4, Unit Price $2.00". |
| ✅ Product Specifications | ✔️ | Include material composition (e.g., "Soda-Lime Glass" vs. "Lead Crystal 24%"). |
| ✅ Material Test Report | ✔️ | Critical for 7013.37.60.10: Provide proof of crystal content if claiming 12.5% tax. |
| ✅ Packaging List | ✔️ | Show net/gross weight. Ensure "4 pcs" are declared as a single set or individual units with consistent pricing. |
| ✅ Photos of Product & Label | ✔️ | Clear images of the glass, branding, and any "Crystal" markings. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Value Matters, Crystal Saves!"
| Scenario | Recommended HS Code | Tax Rate | Why? |
|---|---|---|---|
| Standard Glass, $1.50/unit | 7013.37.20.90 |
30.0% | Fits ">$0.30 but ≤$3" range. Cannot claim crystal status. |
| Crystal Glass, $6.00/unit | 7013.37.60.10 |
12.5% | Best Rate: Higher value + Crystal material = Lower base tax. |
| Crystal Glass, $4.00/unit | ⚠️ Check HTSUS | ? | Not explicitly in provided data. Likely "Other" category. May have different tax. |
| Bulk Cheap Glass, $0.10/unit | ⚠️ Check HTSUS | ? | Not in provided data. May fall under "Valued not over $0.30". |
📌 Warning:
- Do not misdeclare standard glass as "Crystal" to save 17.5%. Customs will request lab tests. Failure results in seizure, fines, and back taxes.
- Do not undervalue crystal glass to <$5 to avoid complexity. The tax benefit of crystal (> $5) is significant, but documentation is strict.
✅ 3. Special Cases
| Situation | Advice |
|---|---|
| Mixed Sets (Glass + Napkin) | If sold as a set, classify based on the principal character (Glass). |
| Packaging Count | Ensure the "4x" is clear. If declared as "4 separate items," each must meet the value threshold. |
| Origin Marking | Must say "Made in China" on each glass or packaging. Failure can lead to seizure under US CBP rules. |
🌍 V. Global Market Comparison (2024/2025)
| Market | Recommended HS Code | Total Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 7013.37.20.90 / 7013.37.60.10 |
30% / 12.5% | High Section 301 tariffs. Crystal is tax-efficient if documented. |
| 🇨🇳 China | 7013.37 (Varies) | ~5-10% | Import duties are lower, but domestic consumption tax may apply. |
| 🇪🇺 EU | 7013.37 | 0-6.5% | No Section 301 equivalent. VAT applies (19-25%). |
| 🇬🇧 UK | 7013.37 | 0-6.5% | Post-Brexit tariffs. No US-style additional duties. |
📌 Conclusion:
- US Market: The 12.5% rate for crystal glass (7013.37.60.10) is significantly better than 30% for standard glass (7013.37.20.90).
- Strategy: If your product is high-end, emphasize Crystal status and document it rigorously. If it's standard, accept the 30% cost or optimize supply chain.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Crystal Glass as "Standard Glass"
👉 Result: Pay 30% instead of 12.5%. Overpaid $17.50 per unit.
❌ Error 2: Declaring Standard Glass as "Crystal"
👉 Result: Customs rejects claim, demands back taxes + penalties. Risk of seizure.
❌ Error 3: Ignoring Value Thresholds
👉 Result: Misclassification leads to incorrect duty calculation. Customs audits will adjust.
❌ Error 4: Poor Packaging Marking
👉 Result: "Made in China" missing → Seizure by CBP.
✅ Correct Practice:
"Set of 4 Lead Crystal Drinking Glasses, 350ml, 24% Lead Oxide, Unit Price $6.50, Made in China"
🎯 VII. Conclusion: Strategic Classification for Cost Savings
🎯 Key Takeaway:
🔹 "Crystal Saves, Standard Costs."
🔹 "Document Material, Prove Crystal."
🔹 "Value Above $5, Crystal Under 12.5%."
📌 Pro Tip:
If your 4x350 Glass Cup set is priced at $12.00 ($3.00 each), it falls into the 30% tax bracket.
If you can market it as Premium Non-Lead Crystal and price at $20.00 ($5.00 each, just over threshold), it may qualify for 12.5% tax — saving 17.5% per unit.
💡 Action: Consult with your supplier to obtain Crystal Certification and adjust pricing/marketing accordingly.
📣 Immediate Action:
📞 Verify Material Composition with supplier.
📄 Prepare Test Reports for crystal content.
📊 Calculate CIF Value to ensure it meets >$5 threshold for crystal classification.
🚀 Optimize Tariff Burden with precise HS Code selection!
✨ Professional Clearance, Start with Accurate Classification!
💼 Every Percentage Point Counts in Global Trade!
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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。