BIN
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 |
| 3924101010 | 0.0% | CN | US | 官方文档 |
| 4819100020 | 35.0% | CN | US | 官方文档 |
| 4819100040 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
📦 Packaging & Household Goods (Paper & Plastic)
🌐 HS Code Reference & Customs Clearance Guide | Tax Regulations Deep Dive | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Know Your "Cartons" and "Plastics"?
In international trade, packaging materials and household plastic items are categorized strictly based on material composition and specific use. This data covers two distinct categories: 1. Corrugated Paper Packaging: Heavy-duty boxes used for shipping and food/beverage containment. 2. Plastic Tableware/Kitchenware: Household items made from plastics, ranging from generic items to specific dispensers.
⚠️ Key Distinction:
- Corrugated vs. Other Paper: If the box is made of corrugated paperboard (single or multi-wall), it falls under 4819.10. If it is solid board or other paper, it falls under different sub-headings (e.g., 4819.10.00.40 for "Other").
- Plastic Type & Use: Plastic tableware (3924.10) is general. Specific items like dispensers may have unique sub-classifications or retrieval errors depending on the specific HS version.
📋 II. HS Code Classification Details (Latest Tariff Schedule Reference)
| HS Code | Product Description | Applicable Scenario | Key Feature |
|---|---|---|---|
4819.10.00.20 |
Cartons, boxes, cases, bags of corrugated paper; Sanitary food and beverage containers | Shipping boxes, pizza boxes, food trays | ✅ Corrugated + Food/Bev Use |
4819.10.00.40 |
Cartons, boxes, cases, bags of corrugated paper; Other | General shipping boxes, non-food corrugated packaging | ✅ Corrugated + Non-Food Use |
3924.10.40.00 |
Tableware, kitchenware, other household articles, of plastics: Other | Generic plastic plates, bowls, cups, cutlery | ✅ Plastic + General Tableware |
3924.10.10.10 |
Tableware, kitchenware... : Salt, pepper, mustard and ketchup dispensers and similar dispensers | Condiment dispensers, shakers, bottle-top dispensers | ✅ Plastic + Dispenser Specific |
🔍 Important Note:
-4819.10.00.20and4819.10.00.40share the same tax rate but differ by end-use (Food vs. Other).
-3924.10.10.10shows a "Failed to retrieve tax information" status in the source data, indicating a need for manual verification or potential classification ambiguity.
💰 III. Tax Rate Breakdown (Detailed Analysis)
✅ Applicable Context: Based on provided tax data (likely US Import Regime due to "Additional Tariff" structure).
✅ Origin: Likely China (CN) given the "Additional Tariff" rates.
🎯 1. Corrugated Paper Packaging (4819.10.00.20 & 4819.10.00.40)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (Ad Valorem) |
| Additional Tariff | +25.0% (Section 301 / USITC) |
| Total Tax Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| De Minimis Exemption | ❌ Not Applicable (Goods valued over $800 generally subject to duty; de minimis does not override Section 301 taxes in many contexts) |
| Legal Basis | USITC Harmonized Tariff Schedule (HTSUS) |
📌 Explanation:
- Although the base MFN (Most Favored Nation) rate for corrugated boxes is 0%, the 25% additional tariff applies to goods of Chinese origin.
- This applies to both food containers (...20) and general packaging (...40).
- Risk: No offsetting exemptions are indicated in the source data.
🎯 2. Plastic Tableware / Kitchenware (3924.10.40.00)
| Item | Content |
|---|---|
| Base Tariff Rate | 3.4% (Ad Valorem) |
| Additional Tariff | 0.0% |
| Total Tax Rate | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Exemption | ⚠️ Check Threshold (If <$800, may be exempt; if >$800, 3.4% applies) |
| Legal Basis | USITC Harmonized Tariff Schedule (HTSUS) |
📌 Explanation:
- Generic plastic tableware (...40) has a low base rate of 3.4% and no additional surcharge.
- This is a cost-effective category compared to corrugated packaging.
🎯 3. Plastic Dispensers (3924.10.10.10)
| Item | Content |
|---|---|
| Base Tariff Rate | Error / Failed to Retrieve |
| Additional Tariff | Error |
| Total Tax Rate | Unknown / Error |
| Tax Calculation | N/A |
| De Minimis Exemption | ⚠️ Verify |
| Legal Basis | Manual Consultation Required |
📌 Critical Warning:
- The source data explicitly states: "Failed to retrieve tax information".
- Action Required: Do not assume 0% or 3.4%. This item requires specialist review because dispensers may fall under different headings or be subject to different trade remedies.
- Recommendation: Apply for an Advance Ruling from customs or consult a licensed broker before shipment.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist
| Document | Must Provide | Notes |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly describe goods: "Corrugated Box" vs. "Food Container". Mislabeling leads to reclassification. |
| ✅ Packing List | ✔️ | Detail quantity, weight, and dimensions. |
| ✅ Product Photos | ✔️ | Show material texture (corrugated vs. solid) and specific features (dispenser mechanism). |
| ✅ Certificate of Origin | ✔️ | Crucial for determining "Additional Tariff" applicability. |
| ✅ Material Declaration | ✔️ | For plastics: Confirm resin type (PP, PE, PS) to support HS 3924 classification. |
| ✅ FDA Compliance Docs | ✔️ | For 4819.10.00.20 (Food Containers): Proof of food-contact safety (FDA 21 CFR) may be required by FDA, not just Customs. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Corrugated 25%, Plastic 3.4%, Dispensers? Check First!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Food Container | 4819.10.00.20 |
Use 4819.10.00.40 → Risk of penalty for misclassification. |
| General Box | 4819.10.00.40 |
Use 4819.10.00.20 → Overpaying no tax difference, but audit risk. |
| Plastic Cups | 3924.10.40.00 |
Use 3924.10.10.10 → Incorrect specific heading. |
| Condiment Shaker | Verify HS Code | Assume 3924.10.40.00 → High Risk of error. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Shipment | If a shipment contains both corrugated boxes and plastic cutlery, split the invoice or clearly separate line items to apply correct rates (25% vs. 3.4%). |
| Dispensers Ambiguity | If the "dispenser" is actually a bottle with a plastic top, it might fall under 3924.10.40.00 (3.4%) instead of ...10.10. Clarify with supplier. |
| Food Contact Safety | For 4819.10.00.20, ensure the cardboard is food-grade and free of recycled inks that violate FDA standards. Customs may detain without FDA compliance. |
🌍 V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Estimated Duty | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 4819.10.00.20/40 |
25.0% | FDA (if food) | High tariff on Chinese origin. |
| 🇺🇸 USA | 3924.10.40.00 |
3.4% | FDA (if food) | Low duty, favorable for plastic goods. |
| 🇪🇺 EU | 4819.10.00 |
3.5% - 4.5% | CE / FSC | No Section 301 equivalent. |
| 🇨🇳 China | 4819.10.00 |
Varies | CCC (if applicable) | Import duties may differ. |
📌 Conclusion:
- USA imposes a heavy 25% penalty on corrugated packaging from China.
- Plastic tableware remains affordable at 3.4%.
- Dispensers are a "Red Flag" category requiring professional validation.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Calling all "boxes" 4819.10.00.40
👉 Consequence: If used for food, customs may demand 4819.10.00.20 or penalize for false declaration.
❌ Error 2: Assuming Dispensers (...10.10) are safe
👉 Consequence: "Failed to retrieve tax" means the system doesn't know the rate. You could face unexpected high duties or release delays.
❌ Error 3: Not separating Food vs. Non-Food Corrugenated Boxes
👉 Consequence: Even if tax is the same (25%), the HS sub-heading matters for statistical reporting and FDA clearance.
❌ Error 4: Ignoring "Additional Tariff" for Plastics
👉 Consequence: While 3924.10.40.00 is 0% additional, other plastic items might be subject to 25%. Always check the specific 10-digit code.
✅ Correct Approach:
"Corrugated Box, Non-Food, 12x12x12, 5ply, HS 4819.10.00.40"
"Plastic Salt Shaker, PP Material, HS 3924.10.10.10 (Verify Tax First)"
"Plastic Plate, Melamine, HS 3924.10.40.00"
🎯 VII. Conclusion: Precision Saves Money!
🎯 Remember the Mnemonic:
🔹 "Corrugated = 25% Pain, Plastic Tableware = 3.4% Gain, Dispensers = Pause and Inspect!"
🔹 "Food Container needs FDA, Box Type matters for HS Code."
📌 Pro Tip:
For Dispensers (3924.10.10.10), request a pre-classification ruling from CBP (U.S. Customs and Border Protection) or consult a tariff expert. The "Error" status is a major red flag that could lead to liquidated damages if declared incorrectly.
📣 Immediate Action:
📞 Review your product specs against the HS codes above.
🚀 For Dispensers: Do NOT ship until tax rate is confirmed.
✨ Accurate classification is your best defense against customs delays and fines!
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。
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。