Antifreeze Plastic Container
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923900016 | 38.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3923900014 | 38.0% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🛢️ Antifreeze Plastic Container (塑料防冻容器)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What exactly is an "Antifreeze Plastic Container"?
An "Antifreeze Plastic Container" is a general term describing plastic vessels designed to store, transport, or protect antifreeze fluids (coolants) or serve as containers in freezing conditions. In international trade, particularly when importing into the United States, the classification hinges on two critical factors: 1. Primary Function: Is it strictly for packaging/transport (shipping goods) or for household/industrial use (storing fluid in a facility)? 2. Material & Form: Is it a rigid bucket/jerrycan or a flexible bladder?
⚠️ Key Distinction Point:
- If the container is used for shipping/transit packaging (e.g., carrying antifreeze from factory to warehouse) → Typically falls under Heading 3923 (Articles for the conveyance or packing of goods).
- If the container is a finished good for end-user storage (e.g., a household bucket for windshield washer fluid or industrial chemical storage) → Typically falls under Heading 3924 (Household articles) or 3926 (Other plastic articles).
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Application Scenario | Tax Rate |
|---|---|---|---|
3923.90.00.16 |
Plastic container, drum shape, specifically for antifreeze or transport packaging | Industrial antifreeze drums, transport-grade packaging | 38.0% |
3926.90.48.00 |
Plastic container/drum, classified under Other plastic articles | General plastic buckets, non-specific chemical containers | 13.4% |
3924.10.40.00 |
Plastic material, household or container-type items, fitting plastic kitchenware/household goods | Household antifreeze storage, plastic jerrycans for retail | 13.4% |
3924.90.56.50 |
Plastic antifreeze bucket, falling under household/container supplies, other household articles | Specialized antifreeze storage for home/industrial use (non-packaging) | 20.9% |
3923.90.00.14 |
Plastic container, drum shape, for antifreeze storage, fitting packaging/transport use | Similar to .16, focused on transport/packing function | 38.0% |
3926.90.10.00 |
Plastic container, drum shape, fitting description of plastic buckets/oil drums | Standard industrial plastic drums (water, oil, antifreeze) | 20.9% |
🔍 Important Note:
- Transport vs. Storage: Containers intended for transporting goods (HS 3923) attract significantly higher tariffs due to "Section 301" and "122 Clause" surcharges compared to household/other plastic articles (HS 3924/3926). - Material: All items are Plastic (PE/PP/PET).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply as per provided data.
🎯 1. 3923.90.00.16 & 3923.90.00.14 —— Transport/Packing Containers
These codes classify the item as a packaging article. This is the most expensive category due to high surcharges.
| Item | Content |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Surcharge | +25.0% |
| "122 Clause" Surcharge | +10.0% |
| Total Tariff Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Exemption | ❌ Not Eligible (High tariff goods are excluded from de minimis benefits) |
| Legal Basis | Base Tariff + Section 301 (25%) + Section 122/Other Surcharges (10%) |
📌 Explanation:
- The 25% is the standard Section 301 tariff on many Chinese plastic products. - The 10% is an additional surcharge (referred to as "122 Clause" in the data), likely related to specific trade enforcement measures. - Total 38% makes these imports extremely costly. Clearing agents must ensure the product is not misclassified as a lower-tax "household" item if it doesn't fit the definition.
🎯 2. 3926.90.48.00 —— Other Plastic Articles (General)
A broader category for plastic containers not specified elsewhere.
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| "122 Clause" Surcharge | +10.0% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Likely Not Eligible (Depends on specific USITC rules for Section 301, but usually high-value goods are excluded) |
📌 Explanation:
- Interestingly, Section 301 (25%) does not apply to this specific subheading, reducing the burden significantly. - Only the 10% "122 Clause" surcharge applies. - This is a cost-effective classification if the container can be argued as a "general plastic article" rather than a "transport package."
🎯 3. 3924.10.40.00 —— Household Plastic Articles
For containers used in household or similar settings.
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | 0.0% |
| "122 Clause" Surcharge | +10.0% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
- Same tax structure as3926.90.48.00. - Suitable if the antifreeze container is sold directly to consumers for household use (e.g., windshield fluid buckets).
🎯 4. 3924.90.56.50 & 3926.90.10.00 —— Intermediate Categories
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +7.5% |
| "122 Clause" Surcharge | +10.0% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
📌 Explanation:
-3924.90.56.50(Other household articles) and3926.90.10.00(Plastic drums/buckets) have a 7.5% Section 301 surcharge. - This is a middle-ground tax rate. Use if the product is a "bucket" but not strictly "household" or "transport packaging."
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Container for Antifreeze Storage" |
| ✅ Product Specifications | ✔️ | Material (PE/PP), Volume, Wall Thickness |
| ✅ Intended Use Statement | ✔️ | Critical! State if it's for Packaging/Transport OR Household/Industrial Storage. This determines HS Code. |
| ✅ Photos | ✔️ | Show the container empty and filled (if possible) to prove it's a finished container, not a liner. |
| ✅ Origin Certificate | ✔️ | To prove origin (China) and apply correct surcharges. |
| ✅ MSDS (if containing residue) | ✔️ | If shipped with antifreeze, SDS is mandatory for hazardous material clearance. |
✅ 2. Classification Strategy (Key Tips)
🔥 Golden Rule: "Define Purpose, Not Just Material"
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Industrial Drums shipped from Factory to Warehouse | 3923.90.00.16 / .14 |
Strictly "packaging/transport." High tax (38%), but accurate. |
| Retail Buckets sold to Homeowners for Wiper Fluid | 3924.10.40.00 |
"Household article." Lower tax (13.4%). |
| Generic Plastic Drums for Chemical Storage | 3926.90.10.00 |
"Plastic drum." Moderate tax (20.9%). |
| Specialized Antifreeze Tanks | 3924.90.56.50 |
"Other household/specialty item." Moderate tax (20.9%). |
⚠️ Warning:
- Do not misclassify a transport drum as a household item to save tax. Customs may audit and impose penalties. - If the container is reusable and intended for transport, it leans towards3923. - If it is disposable or fixed-use, it may lean towards3924or3926.
✅ 3. Special Considerations
| Issue | Solution |
|---|---|
| "122 Clause" Surcharge | Applies to all items in the dataset. Cannot be avoided. Ensure correct HS code to avoid Section 301 overlap where possible. |
| Section 301 Exemption | Check if the specific HS code is excluded from Section 301. 3926.90.48.00 and 3924.10.40.00 show 0% Section 301, which is a significant advantage. |
| De Minimis (Section 321) | Due to high tariffs (13%-38%), these items are likely excluded from de minimis entry. Prepare full formal entry documents. |
| Material Composition | Ensure the plastic is clearly identified (e.g., HDPE, PP). Some plastic types may have different base rates. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Approx. Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | See Table Above | 13.4% - 38.0% | High Surcharges apply. Careful classification is key. |
| 🇨🇳 China | 3923.90.00 / 3926.90.00 | 0% - 5% | Low import duties for Chinese buyers. |
| 🇪🇺 EU | 3923.90 / 3926.90 | 0% - 4% | No Section 301 equivalent. VAT applies. |
| 🇨🇦 Canada | 3923.90 / 3926.90 | 0% - 5% | FTA benefits may apply if origin is Canadian/Mexican. |
📌 Conclusion:
- The US market is the most challenging due to Section 301 and 122 Clause surcharges. - Classification Strategy can save up to 24.6% (from 38% to 13.4%) by correctly identifying the container as a "household/general plastic article" rather than a "transport package."
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling it a "Packaging Material" when it's a "Retail Product"
👉 Result: Overpayment of tax (38% vs 13.4%).
✅ Fix: If sold to end-users, classify under 3924.
❌ Error 2: Calling it a "Household Item" when it's an "Industrial Transport Drum"
👉 Result: Customs rejection, fines, and retroactive tax + interest.
✅ Fix: Be honest about usage. If it's for shipping, use 3923.
❌ Error 3: Ignoring the "122 Clause" Surcharge
👉 Result: Budget shortfalls.
✅ Fix: Factor in 10% additional cost for all entries in this dataset.
🎯 VII. Conclusion: Smart Classification, Lower Costs
🎯 Remember:
🔹 "Transport Packaging = High Tax (38%)"
🔹 "Household/General Plastic = Lower Tax (13.4%)"
🔹 "Industrial Drum = Medium Tax (20.9%)"
📌 Action Item:
📞 Contact your customs broker with clear photos and a Statement of Intended Use.
🚀 Optimize for 13.4% if your product allows (i.e., it's a finished container for storage, not just a shipping package).
✨ Professional Clearance Starts with Precise Classification!
💼 Every Percentage Point Saved is Pure Profit!
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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。