Acrylic Storage Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923102000 | 35.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 4202999000 | 55.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Acrylic Storage Box (Clear Plastic Containers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What is an "Acrylic Storage Box"?
An Acrylic Storage Box is a transparent container primarily made from Polymethyl Methacrylate (PMMA), often colloquially referred to as "acrylic." In international trade, these are generally classified under Chapter 39 (Plastics and Articles Thereof) or Chapter 42 (Articles of Leather; Saddle Harness), depending on specific material composition and usage context.
Key Characteristics: * Material: Primarily plastic (PMMA/Acrylic). * Function: Packaging, storage, organization, or display. * Form: Box, tray, or similar receptacle.
⚠️ Critical Distinction:
- If the box is purely for packaging/storage of goods and made of plastic → Chapter 39.
- If it is considered a bag/suitcase-type container (less common for rigid acrylic boxes, but possible if made of fabric/plastic composite) → Chapter 42.
📊 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Shape Match |
|---|---|---|---|
3923.10.20.00 |
Articles for the conveyance or packaging of goods, of plastics: Boxes, cases, crates and similar articles | Standard rigid acrylic storage boxes, organizers | ✅ High Match (Plastic Packaging) |
3923.10.90.00 |
Other articles for conveyance or packaging of goods, of plastics | Similar boxes not specifically listed in 20.00 | ✅ High Match (General Plastic Packaging) |
3926.90.10.00 |
Other articles of plastics: Buckets and pails, of plastics | Rigid containers that function like buckets/pails | ⚠️ Functional Match (Container Type) |
3926.90.99.89 |
Other made-up articles of plastics | General plastic containers not fitting other specific subheadings | ✅ Low-Medium Match (General Plastic Item) |
4202.99.90.00 |
Travel bags, suitcases, handbags, and similar containers of leather or of plastic sheeting, or of textile materials | If classified as a "bag-like" or "portable container" under Chapter 42 | ⚠️ Low Match (Unless flexible/plastic sheeting) |
🔍 Key Reminder:
- Acrylic (PMMA) is unequivocally a plastic. Therefore, Chapter 39 is the most accurate classification for rigid storage boxes.
- Chapter 42 is generally reserved for articles resembling bags, suitcases, or cases made of leather/plastic sheeting. Rigid acrylic boxes are rarely classified here unless they are soft-sided.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 onwards (including subsequent imports)
🎯 1. 3923.10.20.00 —— Articles for Conveyance/Packaging, Plastics: Boxes
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Tariff | +25% (From USITC Footnote 9903.88.01) |
| IEEPA Additional Tariff | +10% (Against China/HK products, effective Nov 10, 2025) |
| Total Tariff Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Exemption | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:3923.10.20.00 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The 25% USITC surcharge is under Section 301 of the Trade Act.
- The 10% IEEPA surcharge is an additional levy on Chinese plastic packaging goods.
- Total: 35%. This is a significant cost driver for plastic packaging exports.
🎯 2. 3923.10.90.00 —— Other Articles for Conveyance/Packaging, Plastics
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3923.10.90.00 → FOOTNOTE:9903.88.01 |
📌 Note:
- If the box doesn't fit the specific "boxes/cases" definition in.20.00but is still plastic packaging, it falls here.
- Higher base tariff (3%) makes it more expensive than.20.00.
- Total: 38%.
🎯 3. 3926.90.10.00 —— Other Plastic Articles: Buckets and Pails
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3926.90.10.00 → FOOTNOTE:9903.88.01 |
📌 Strategy Insight:
- If the box is shaped like a bucket or pail (cylindrical, handle, etc.), this code may apply.
- Lower Additional Tariff (7.5% vs 25%) results in a much lower total rate (20.9%).
- However, misclassification risk is high if it’s a standard rectangular storage box. Only use if shape/function strongly resembles a bucket.
🎯 4. 3926.90.99.89 —— Other Made-Up Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Additional Tariff | +7.5% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:3926.90.99.89 → FOOTNOTE:9903.88.01 |
📌 Strategy Insight:
- This is a "catch-all" for plastic items not classified elsewhere.
- Total rate is 22.8%, which is lower than the standard packaging codes (35-38%).
- Risk: Customs may reject this if the item is clearly a "box for conveyance" (which should be Chapter 39.23). Use only if the box is for display or decorative storage not primarily for conveying goods.
🎯 5. 4202.99.90.00 —— Travel Bags, Suitcases, Similar Containers
| Item | Content |
|---|---|
| Base Tariff | 20.0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 55.0% |
| Tax Calculation | CIF Value × 55% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:4202.99.90.00 → FOOTNOTE:9903.88.01 |
📌 Warning:
- Highest Tariff: 55%.
- Chapter 42 is generally for flexible containers (bags, suitcases). Rigid acrylic boxes rarely fit here.
- Avoid this code unless the product is specifically a soft-sided acrylic-plastic travel case. Misclassification here leads to extreme costs.
🛠️ 4. Customs Clearance Practical Advice (Combat Pitfalls Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Dimensions, capacity, material (PMMA/Acrylic), color |
| ✅ Product Photos (Clear) | ✔️ | Front, back, side, and inside views. Show handles/lids if any |
| ✅ Material Certificate | ✔️ | Proof of PMMA composition (to confirm Chapter 39) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Acrylic Storage Box" or "PMMA Container" |
| ✅ Packing List | ✔️ | Item count, gross/net weight, dimensions |
| ✅ Third-Party Test Report | ✔️ | If for food contact, provide FDA compliance; if not, RoHS is good |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Rigid Box = 39.23, Bucket Shape = 39.26, Avoid 42.02!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Standard Rectangular Acrylic Box | 3923.10.20.00 |
Misreport as 3926.90.99.89 (Risk of rejection) |
| Cylindrical Acrylic Bin with Handle | 3926.90.10.00 |
Misreport as 3923.10.20.00 (Misses savings if shape qualifies) |
| Soft-Sided Acrylic Travel Case | 4202.99.90.00 |
Misreport as 3923.10.20.00 (Wrong chapter, high risk) |
| Display Stand (Not for Storage) | 3926.90.99.89 |
Misreport as 3923.10.20.00 (Wrong function) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Food-Grade Acrylic Box | Ensure FDA compliance. Declare as "Food Contact Material" to avoid quality inspections. |
| Custom-Shape Box | If it doesn't look like a standard box, use 3926.90.99.89 but be prepared for customs inquiry. |
| Set of Boxes (Stackable) | Declare as a single item if sold as a set. If shipped separately, declare individually. |
| With Lid vs. Without Lid | Both are treated as containers. The presence of a lid doesn't change the HS code significantly. |
🌍 5. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirement | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.10.20.00 |
35% | FDA (if food contact) | Highest tariff due to 301 & IEEPA |
| 🇨🇳 China | 3923.10.20.00 |
5% | None | No additional surcharges |
| 🇪🇺 EU | 3923.10.20.00 |
4.5% | REACH | No additional surcharges |
| 🇦🇺 Australia | 3923.10.20.00 |
5% | None | Standard MFN rate |
| 🇯🇵 Japan | 3923.10.20.00 |
8.2% | PSE (if electrical, not applicable here) | Standard rate |
📌 Conclusion:
- USA is the most expensive market for acrylic storage boxes due to layered surcharges (Total 35-38%).
- China, EU, Australia, and Japan have significantly lower tariffs (0-8.2%).
- Strategy: If targeting the US, consider cost absorption or pricing adjustments. For other markets, competitiveness is higher.
📌 6. Common Mistakes & Pitfalls Guide (Blood & Tears Lessons)
❌ Mistake 1: Classifying rigid acrylic boxes as 4202.99.90.00
👉 Consequence: 55% Tariff → Financial Loss!
👉 Reason: Acrylic boxes are rigid, not "bags" or "suitcases."
❌ Mistake 2: Using 3926.90.99.89 for standard storage boxes to avoid 301 tariffs
👉 Consequence: Customs may reject, demand reclassification, or impose penalties.
👉 Reason: If the item is clearly for "conveyance/packaging," it belongs in 39.23, not 39.26.
❌ Mistake 3: Omitting "Plastic" or "PMMA" in the description
👉 Consequence: Customs may downgrade to higher duty rates or detain for inspection.
👉 Reason: Material identification is critical for Chapter 39.
❌ Mistake 4: Assuming "De Minimis" applies
👉 Consequence: Shipment held at border, fines imposed.
👉 Reason: Plastic articles from China are explicitly denied de minimis status under current IEEPA rules.
✅ Correct Practice:
"Rigid Acrylic Storage Box, PMMA Material, Clear, Without Lid, For Organizing Cosmetics, Model XYZ"
🎯 7. Conclusion: Precise Classification, Cost Optimization!
🎯 Remember the Mnemonic:
🔹 "Rigid Plastic Box = 39.23 (35%), Bucket Shape = 39.26 (20.9%), Soft Bag = 42.02 (55%)!"
🔹 "HS Code Determines Duty, 35% vs 20% Makes a Huge Difference!"
🔹 "No De Minimis for Chinese Plastic Packaging!"
📌 Pro Tip:
If your acrylic boxes are originating from Vietnam, Mexico, Thailand, or Malaysia, you may apply for IEEPA Exemption, reducing the tariff to 0%~5%.
Recommend Advance Ruling for large volumes to ensure classification certainty.
📣 Immediate Action:
📞 Contact Professional Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Let your Acrylic Storage Boxes Clear Smoothly, Export Efficiently, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Your Cost Deserves Precise Calculation!
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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。