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Anti slip Coaster

CN → US
HS编码 关税税率 原产国 目的国 文档
3924104000 13.4% CN US 官方文档
3924901050 13.3% CN US 官方文档
6912004810 19.8% CN US 官方文档
4420110010 13.2% CN US 官方文档
4420110090 13.2% CN US 官方文档

商品图片

AI分析

🛑 Anti-Slip Coaster (Non-Slip Drink Coaster)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Logistics Strategy
📌 I. Product Definition & Classification: What Exactly is an "Anti-Slip Coaster"?

An Anti-Slip Coaster is a small protective pad placed under drinking vessels (cups, mugs, glasses) to prevent water rings, heat damage, and slipping on surfaces. In international trade, classification depends strictly on the base material and intended use, as different materials fall under distinct HS Code chapters (Plastics, Ceramics, Wood, etc.).

⚠️ Critical Distinction Points:
- Plastic coasters → Chapter 39 (Plastics)
- Ceramic coasters → Chapter 69 (Ceramic products)
- Wood/Bamboo coasters → Chapter 44 (Wood)

Note: The "anti-slip" feature (rubber pads, silicone coating, textured surface) is considered a functional accessory and does not change the primary material classification.


📦 II. HS Code Classification Details (2026 Tariff Schedule)

Based on current US Customs & Border Protection (CBP) data and 2026 projections, here is the breakdown for Anti-Slip Coasters:

HS Code Material Composition Product Summary Tax Rate (Total)
3924.10.40.00 Plastic Plastic furniture drink coasters, used for tableware/home goods 13.4%
3924.90.10.50 Plastic Plastic furniture drink coasters (specifically "table mats" category) 13.3%
6912.00.48.10 Ceramic/Resin/Wood Ceramic, wooden, or resin drink coasters for supporting cups 19.8%
4420.11.00.10 Wood/Bamboo Wood/Bamboo furniture drink coasters (cutlery/kitchen category) 13.2%
4420.11.00.90 Wood/Bamboo Wood/Bamboo furniture drink coasters (fallback category) 13.2%

🔍 Key Insight:
- Plastic options (3924 series) carry the lowest total tax (13.3% - 13.4%).
- Ceramic options (6912) face the highest total tax (19.8%) due to higher base duties.
- Wood/Bamboo (4420) sits in the middle, depending on specific sub-category.


💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Policy Analysis)

Applicable Market: USA (US)
Origin: China (CN)
Effective Date: Current rates apply with specific "Section 301" & "Section 122" implications.

🎯 1. Plastic Coasters (3924.10.40.00 & 3924.90.10.50)

Item Content
Base Tariff 3.3% ~ 3.4%
Section 301 / Add-on 0.0% (Note: Check specific 301 list updates; some plastic items may have 0% add-on)
Section 122 Tax 10.0% (Specific punitive tariff for certain plastics/tableware)
Total Tax Rate 13.3% - 13.4%
Calculation CIF Value × 13.3% / 13.4%
De Minimis No (High-value commercial shipments are not eligible)
Legal Path HTSUS:3924.10.40.00 + Section 122:10%

📌 Explanation:
- The 10% "Section 122" tax is a specific anti-dumping or punitive duty applied to plastic tableware originating from China.
- The base tariff is relatively low (~3.3%), but the 10% add-on is the dominant cost factor.
- Total cost impact: Significant for high-volume plastic shipments.

🎯 2. Ceramic/Resin Coasters (6912.00.48.10)

Item Content
Base Tariff 9.8%
Section 301 / Add-on 0.0%
Section 122 Tax 10.0%
Total Tax Rate 19.8%
Calculation CIF Value × 19.8%
De Minimis No
Legal Path HTSUS:6912.00.48.10 + Section 122:10%

📌 Explanation:
- Ceramic items have a higher base duty (9.8%) compared to plastics.
- Combined with the 10% Section 122, this results in the highest tax burden (19.8%) among coaster types.
- Risk: High sensitivity to price fluctuations due to base duty.

🎯 3. Wood/Bamboo Coasters (4420.11.00.10 & 4420.11.00.90)

Item Content
Base Tariff 3.2%
Section 301 / Add-on 0.0%
Section 122 Tax 10.0%
Total Tax Rate 13.2%
Calculation CIF Value × 13.2%
De Minimis No
Legal Path HTSUS:4420.11.00.x0 + Section 122:10%

📌 Explanation:
- Wood/Bamboo coasters enjoy the lowest base duty (3.2%) but still suffer the 10% Section 122 penalty.
- Total tax (13.2%) is slightly lower than plastic variants but higher than pure wood exemptions (if any existed, which is not the case here).
- Strategy: Verify if the wood is "processed" vs. "natural" to ensure correct sub-classification (00.10 vs 00.90).


🛠️ IV. Customs Clearance Practical Advice (Actionable Tips)

✅ 1. Documentation Checklist (Must-Have)

Document Requirement Purpose
Product Specification Sheet ✔️ Must clearly state: Material (Plastic/Ceramic/Wood), Dimensions, Anti-slip mechanism (e.g., silicone base).
Material Declaration ✔️ Crucial for distinguishing between 3924 (Plastic), 6912 (Ceramic), and 4420 (Wood).
Photos of Product & Label ✔️ Show the anti-slip side (e.g., rubber pad) to prove functionality without misclassification.
Commercial Invoice ✔️ Must list "Anti-Slip Coaster" as the description, not generic "Table Mat".
Packing List ✔️ Separate plastic and ceramic items if shipping together (different HS codes = different duties).

✅ 2. Classification Strategy (Golden Rules)

🔥 "Material First, Function Second!"

Scenario Correct HS Code Wrong Approach Consequence
Plastic base with rubber grip 3924.10.40.00 (Plastic) Classify as "Rubber" or "Mixed" Risk: Over-classification or penalty for incorrect material declaration.
Ceramic base with felt pad 6912.00.48.10 (Ceramic) Classify as "Plastic" Risk: 19.8% tax applied instead of potential lower rate (if applicable); audit risk.
Wood/Bamboo coaster 4420.11.00.10 Classify as 3924 (Plastic) Risk: 13.2% vs 13.4% difference; but more importantly, material fraud risk.

⚠️ Critical Warning:
The 10% Section 122 tax applies to ALL these coaster categories if they fall under the specific "Tableware" or "Plastics" list. Do not assume "Home Goods" means lower tax.


✅ 3. Special Handling Scenarios

Situation Recommendation
Mixed Shipments Separate boxes by material. Do not mix Plastic and Ceramic in one carton without clear declaration.
Anti-Slip Feature If the anti-slip material is 100% silicone/rubber and covers the whole bottom, it still follows the base material (e.g., Plastic coaster with silicone bottom = 3924).
Gift Sets If coasters are part of a "Gift Set" with other items, the Principal Use Rule applies. If the coaster is the main item, classify as 3924/6912/4420.

🌍 V. Global Market Comparison (2026 Outlook)

Country/Region Recommended HS Code Total Duty Certification Notes
🇺🇸 USA 3924.10.40.00 (Plastic)
6912.00.48.10 (Ceramic)
13.3% - 19.8% No specific certification Section 122 (10%) is the key cost driver.
🇨🇳 China 3924.10.40.00 ~3.4% CCC Export tax exemption
🇪🇺 EU 3924.10.40.00 0% - 4% CE + RoHS No Section 122 equivalent, but VAT applies.
🇯🇵 Japan 3924.10.40.00 0% - 3% PSE Low duty, but high quality standards.

📌 Conclusion:
- The USA market is the most expensive due to the Section 122 10% punitive tariff.
- Plastic coasters offer the lowest total duty (13.3%).
- Ceramic coasters are the most expensive to import (19.8%).


📌 VI. Common Pitfalls & Avoidance Guide

Mistake 1: Calling it "Table Mat" instead of "Coaster"
👉 Result: May trigger additional scrutiny or misclassification as 9507 (Other) or 4420. Stick to "Coaster".

Mistake 2: Declaring "Mixed Material" for a Plastic coaster with rubber pads
👉 Result: Customs may reject and demand detailed material breakdown. Always declare by primary material.

Mistake 3: Ignoring the 10% Section 122 Tax
👉 Result: Unexpected cost increase. Budget for 13.2% - 19.8% total duty, not just base rate.

Mistake 4: Shipping Ceramic and Plastic together without separation
👉 Result: 19.8% applied to the entire shipment if declared as "Mixed" or if inspection finds ceramic. Separate by material!

Best Practice:

"Plastic Anti-Slip Coaster, 100mm Diameter, Silicone Bottom, Model X-100, Origin: China"
HS Code: 3924.10.40.00
Duty: 13.4% (Base 3.4% + Section 122 10%)


🎯 VII. Conclusion: Smart Logistics for Coaster Exporters

🎯 Key Takeaway:
"Material is King, Section 122 is the Taxman!"
- Plastic = Best ROI (13.3% total)
- Ceramic = Highest Cost (19.8% total)
- Wood = Mid-range (13.2% total)

📌 Action Items:
1. Verify Material: Is it truly plastic, ceramic, or wood?
2. Check Section 122: Confirm if the specific HS Code triggers the 10% add-on.
3. Separate Shipments: Never mix materials in one declaration.
4. Document Everything: Keep material specs ready for customs audit.


📣 Final Call to Action:

📞 Contact your Customs Broker to confirm the latest Section 122 list.
🚀 Optimize your product line: Focus on Plastic coasters to minimize the 10% punitive tariff impact.
💡 Precision in Classification = Profit in Pocket!


Professional Customs Clearance Starts with the Right HS Code!
💼 Every 1% tax difference can make or break your margin!

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。

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。