Aquarium
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 8539310070 | 37.4% | CN | US | 官方文档 |
| 9405490000 | 38.9% | CN | US | 官方文档 |
| 8513904000 | 38.5% | CN | US | 官方文档 |
| 8539520091 | 12.0% | CN | US | 官方文档 |
商品图片
AI分析
🐠 Aquarium (Aquariums & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Know "Aquarium"?
The term "Aquarium" in international trade is not a single entity. It is categorized based on material composition and functional integration. Misclassification is the #1 cause of customs delays and unexpected tax bills.
1. Plastic Tanks (The Container)
If the item is a simple plastic tank, basin, or container without integrated lighting/electronics, it falls under Chapter 39 (Plastics).
2. Lighting Systems (The Light)
If the item is specifically a light fixture designed for aquariums, it falls under Chapter 85 (Electrical Machinery). The key question is: Is it a standalone light unit, an LED bulb, or a part of a lamp?
⚠️ Critical Distinction Point:
- If it is a raw plastic container → Classify under 3926.90
- If it is an integrated lighting system → Classify under 8539 or 9405
- Note: Do not mix "Tank" and "Light" into one HS Code unless they are sold as a pre-assembled, non-separable unit.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided data, here is the precise mapping for Aquarium components:
| HS Code | Product Description | Classification Logic |
|---|---|---|
| 3926.90.99.89 | Plastic Water Tanks | Classified as "Other Plastic Articles" (e.g., simple plastic tanks, basins). |
| 3926.90.10.00 | Plastic Tanks/Jars | Classified as "Barrels, Jars, Casks, and Similar Containers" (e.g., large plastic water storage vessels). |
| 8539.31.00.70 | Aquarium Lights | Classified as "Other Electric Lamps" (e.g., complete fluorescent or HID lamp units). |
| 9405.49.00.00 | Aquarium Lights | Classified as "Other Electric Lamps and Lighting Fittings" (e.g., decorative or specialized aquatic lighting fixtures). |
| 8513.90.40.00 | Aquarium Lights | Classified as "Parts of Portable Electric Lamps" (e.g., spare bulbs or lamp heads). |
| 8539.52.00.91 | Aquarium Lights | Classified as "LED Lamps or Light Sources" (e.g., standalone LED modules or bulbs). |
🔍 Key Insight:
- Plastic Tanks are taxed significantly lower than Electric Lights.
- LED Lights (8539.52) have the lowest total tax burden among lighting options.
- Traditional/Electric Lamps (8539.31/9405) incur high "Section 301" and "Section 122" duties.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply to imports from China.
🎯 1. Plastic Tanks & Containers (Low Risk, Low Tax)
A. 3926.90.99.89 – Plastic Water Tanks (Other Plastic Articles)
| Item | Detail |
|---|---|
| Base Rate | 5.3% |
| Surtax (Section 301) | +7.5% |
| Surtax (Section 122) | +10% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (High risk of audit if split) |
| Legal Path | Base: 3926.90 → 301: 7.5% → 122: 10% |
📌 Explanation:
This is the standard classification for generic plastic aquarium tanks or water basins. The tax is moderate. Ensure the product is not classified as a "jar/container" under 3926.90.10 if it lacks specific container features.
B. 3926.90.10.00 – Plastic Jars/Tanks
| Item | Detail |
|---|---|
| Base Rate | 3.4% |
| Surtax (Section 301) | +7.5% |
| Surtax (Section 122) | +10% |
| Total Effective Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base: 3926.90 → 301: 7.5% → 122: 10% |
📌 Explanation:
Use this code if the plastic item is strictly defined as a "Jar, Cask, or Barrel" (e.g., large industrial-style water tanks). It is 1.9% cheaper than the "Other Plastic Articles" code.
🎯 2. Aquarium Lighting Systems (High Tax, High Compliance)
C. 8539.52.00.91 – LED Lamps/Light Sources (⭐ BEST OPTION FOR LIGHTS)
| Item | Detail |
|---|---|
| Base Rate | 2.0% |
| Surtax (Section 301) | 0.0% (Exempt) |
| Surtax (Section 122) | +10% |
| Total Effective Rate | 12.0% |
| Tax Calculation | CIF Value × 12.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base: 8539.52 → 301: 0% → 122: 10% |
📌 Explanation:
THIS IS THE MOST TAX-EFFICIENT LIGHTING CODE.
- LED lights under8539.52are exempt from the 25% Section 301 surtax.
- Only Base (2.0%) + Section 122 (10%) apply.
- Recommendation: If your product is an LED aquarium light, ALWAYS classify here if technically possible.
D. 8539.31.00.70 – Other Electric Lamps
| Item | Detail |
|---|---|
| Base Rate | 2.4% |
| Surtax (Section 301) | +25.0% |
| Surtax (Section 122) | +10% |
| Total Effective Rate | 37.4% |
| Tax Calculation | CIF Value × 37.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base: 8539.31 → 301: 25% → 122: 10% |
📌 Explanation:
This applies to non-LED electric lamps (e.g., older fluorescent, HID, or halogen aquarium lights). The 25% Section 301 surtax makes this highly expensive.
E. 9405.49.00.00 – Other Electric Lamps/Lighting Fittings
| Item | Detail |
|---|---|
| Base Rate | 3.9% |
| Surtax (Section 301) | +25.0% |
| Surtax (Section 122) | +10% |
| Total Effective Rate | 38.9% |
| Tax Calculation | CIF Value × 38.9% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base: 9405.49 → 301: 25% → 122: 10% |
📌 Explanation:
This is for decorative or specialized lighting fittings not classified elsewhere. It has the highest total tax rate (38.9%) due to the 25% surtax. Avoid unless technically necessary.
F. 8513.90.40.00 – Parts of Portable Electric Lamps
| Item | Detail |
|---|---|
| Base Rate | 3.5% |
| Surtax (Section 301) | +25.0% |
| Surtax (Section 122) | +10% |
| Total Effective Rate | 38.5% |
| Tax Calculation | CIF Value × 38.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Path | Base: 8513.90 → 301: 25% → 122: 10% |
📌 Explanation:
Used for spare parts like lamp heads or replacement bulbs for portable lights. High tax burden due to Section 301.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear shots of the item, labeling, and packaging. |
| ✅ Technical Spec Sheet | ✔️ | Must specify: Material (Plastic type), Power Source, Light Type (LED vs. Non-LED). |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Plastic Aquarium Tank" OR "LED Aquarium Light" (NOT just "Aquarium"). |
| ✅ Bill of Lading | ✔️ | Ensure commodity description matches Invoice. |
| ✅ FCC Certificate | ✔️ | Mandatory for all Lighting (85xx codes). No FCC = No Entry. |
| ✅ CPC/CPD | ✔️ | If applicable for plastic toxicity compliance. |
✅ 2. Classification Strategy (The "Tax Saving" Script)
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Selling Plastic Tank Only | 3926.90.10.00 or 3926.90.99.89 |
Lower tax (20.9%–22.8%). No FCC needed. |
| Selling LED Light Only | 8539.52.00.91 |
Lowest Tax (12.0%). No Section 301 surtax. |
| Selling Non-LED Light | 8539.31.00.70 |
High tax (37.4%). Consider switching to LED. |
| Selling Full Set (Tank + LED Light) | Split Declaration | Declare Tank under 3926.xx and Light under 8539.52. ⚠️ Do NOT try to bundle into one high-tax code. |
🔥 "Pro Tip":
If you sell a "Tank + Light" combo, ship them separately or declare them as two distinct items in one invoice.
- If you classify the whole unit as a "Lighting Device," you may face the 37.4%+ tax on the entire value.
- By separating: Tank (22.8%) + Light (12.0%), you save ~25% on the light portion.
✅ 3. Common Mistakes & Fixes
❌ Mistake 1: Declaring "Aquarium" generically.
👉 Fix: Be specific. "Plastic Aquarium Tank" vs. "LED Aquarium Lamp."
❌ Mistake 2: Using 9405 for simple LED bulbs.
👉 Fix: Use 8539.52. It saves 26.9% in taxes (38.9% vs 12.0%).
❌ Mistake 3: Ignoring FCC for lights.
👉 Fix: No FCC, no entry. Ensure your LED lights are certified.
🌍 V. Global Market Comparison (2026 Overview)
| Market | Recommended Code | Est. Total Tax (China Origin) | Key Requirement |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.10.00 / 8539.52.00.91 |
20.9% (Tank) / 12.0% (LED Light) | FCC, CBP Audit Risk High |
| 🇨🇳 China | 3926.90 / 8539.52 |
~5-13% | CCC (for lights) |
| 🇪🇺 EU | 3926.90 / 8539.52 |
~3-4% | CE, RoHS, REACH |
| 🇬🇧 UK | 3926.90 / 8539.52 |
~3-4% | UKCA, RoHS |
📌 Conclusion:
- The USA is the most complex due to Section 301 and Section 122 surtaxes.
- LED lights (8539.52) are the most tax-efficient lighting option in the US.
- Plastic tanks are relatively low-risk but require accurate material description.
📌 VI. Final Checklist for Smooth Clearance
- Confirm Material: Is the tank plastic? → Use
3926. - Confirm Light Type: Is it LED? → Use
8539.52(Save 25% tax!). - Certifications: Do you have FCC? → Mandatory for lights.
- Invoice Description: Separate Tank and Light if sold together.
- Value Allocation: Assign realistic values to each item to avoid CBSA/CBP valuation disputes.
🎯 VII. Conclusion: Smart Classification = Higher Profit
🎯 Remember the Golden Rules:
🔹 "LED Lights under 8539.52 are TAX-FREE from Section 301!"
🔹 "Plastic Tanks are under 23% – No FCC Needed."
🔹 "Never bundle lights and tanks into a high-tax code!"
📌 Action Item:
📞 Audit your current HS Codes.
📸 Upload product specs for pre-classification.
🚀 Optimize for 8539.52 (LED) and 3926 (Plastic) to maximize profit margins.
✨ Precision Classification, Maximum Savings!
💼 Your Tax Bill Should Be Predictable, Not Surprising.
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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。