Birthday Party Tableware Set
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 9605000000 | 18.1% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 6911108010 | 38.3% | CN | US | 官方文档 |
| 6912002000 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🎉 Birthday Party Tableware Set (Plastic/Ceramic Mix & Personal Kits)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: What Exactly is a "Party Set"?
A Birthday Party Tableware Set is not a single, unified commodity in international trade. It is a "mixed set" that can fall into vastly different categories depending on its primary material, use case, and physical form. In customs valuation, the principle of essential character applies: the component that gives the set its identity determines the HS Code.
Key Variants: 1. Plastic Household Items: If the set primarily consists of plastic plates, cups, and decorations, it is classified under plastic household articles. 2. Travel/Personal Kits: If the set is packed as a portable "party kit" (like a personal hygiene or sewing kit but for parties), it may fall under miscellaneous personal goods. 3. Tableware (Plastic/Paper): If defined strictly as "tableware" (dishes/cutlery) for food service, it falls under specific tableware headings. 4. Ceramic/Porcelain Ware: If the set contains ceramic plates or mugs, even if mixed with plastic, the ceramic component often dictates the classification.
⚠️ Critical Distinction:
- If the set is predominantly plastic decorative or household items → 3924.90.56.50
- If the set is a portable kit for celebration (non-food specific) → 9605.00.00.00
- If the set is explicitly tableware (for eating/drinking) made of plastic/paper → 3924.10.20.00
- If the set contains ceramic tableware → 6911.10.80.10 or 6912.00.20.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicability | Material/Use Inference |
|---|---|---|---|
3924.90.56.50 |
Other plastic household articles, including decorations | Home use, decoration, plastic utensils | ✅ Plastic household items/decorations |
9605.00.00.00 |
Travel, personal, or toilet size sewing, cleaning, or shaving kits | Portable party kits, personal celebration sets | ✅ Personal/Travel kit category |
3924.10.20.00 |
Tableware and kitchenware of plastic | Eating/drinking, disposable/home use | ✅ Plastic Tableware |
6911.10.80.10 |
Ceramic tableware, kitchen articles, other articles of a kind used for table or kitchen purposes | Ceramic plates, mugs, food-contact ceramic | ✅ Ceramic Tableware |
6912.00.20.00 |
Other tableware, kitchenware, other articles of a kind used for table or kitchen purposes, of other ceramics | Non-porcelain ceramic or mixed ceramic items | ✅ Other Ceramic Tableware |
🔍 Key Reminder:
- "Tableware" vs. "Household Article": If the item is used for serving/eating food (plates, cups), it often falls under 3924.10 (Plastic) or 6911/6912 (Ceramic). If it is used for decoration or general household utility, it may fall under 3924.90. - "Kit" Classification: If the product is sold as a "Birthday Party Kit" containing mixed items (e.g., napkins, small plastic cutlery, candles), and it is packaged for personal/travel use, 9605.00.00.00 might be argued, but this is risky if the dominant component is tableware. - Ceramic Dominance: If the set includes ceramic plates, 6911 or 6912 usually applies, leading to higher tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 November 10 onwards (including subsequent imports)
🎯 1. 3924.90.56.50 — Other Plastic Household Articles (Decorations/General)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% (ad valorem) |
| USITC Surcharge | +7.5% (Section 301 / 122 Clause) |
| IEEPA Surcharge | +10% (China-specific additional tariff) |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ Not Eligible (Deny de minimis) |
| Legal Authority Path | Base: 3.4% → USITC 122: 7.5% → IEEPA: 10% |
📌 Explanation:
- This code is for plastic household items that are not strictly tableware or have mixed uses. - Total 20.9% is moderate compared to ceramic options. - Warning: If declared as "Tableware" instead, the rate jumps to 24%.
🎯 2. 9605.00.00.00 — Travel/Personal Sets (Party Kits)
| Item | Content |
|---|---|
| Base Duty Rate | 8.1% (ad valorem) |
| USITC Surcharge | 0.0% (No Section 301 surcharge for this specific subheading in some contexts, but check latest rulings) |
| IEEPA Surcharge | +10% (China-specific additional tariff) |
| Total Tax Rate | 18.1% |
| Tax Calculation | CIF Value × 18.1% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | Base: 8.1% → IEEPA: 10% |
📌 Explanation:
- This is the lowest total tariff (18.1%) if the product can be legally classified as a "personal/travel kit" rather than tableware. - Risk: Customs may reclassify this as tableware (3924.10) if the primary use is clearly eating/drinking. - Strategy: Use this if the kit is marketed as a "Party Celebration Kit" with non-essential items, but ensure documentation supports "personal/travel" use.
🎯 3. 3924.10.20.00 — Plastic Tableware (Dishes/Cups)
| Item | Content |
|---|---|
| Base Duty Rate | 6.5% (ad valorem) |
| USITC Surcharge | +7.5% (Section 301 / 122 Clause) |
| IEEPA Surcharge | +10% (China-specific additional tariff) |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | Base: 6.5% → USITC 122: 7.5% → IEEPA: 10% |
📌 Explanation:
- This is the standard classification for plastic plates, cups, and cutlery. - Total 24.0% is the most common rate for genuine plastic party tableware. - Justification: Must prove items are "tableware" (used for serving/consuming food).
🎯 4. 6911.10.80.10 — Ceramic Tableware (Porcelain/Ceramic)
| Item | Content |
|---|---|
| Base Duty Rate | 20.8% (ad valorem) |
| USITC Surcharge | +7.5% (Section 301 / 122 Clause) |
| IEEPA Surcharge | +10% (China-specific additional tariff) |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | Base: 20.8% → USITC 122: 7.5% → IEEPA: 10% |
📌 Explanation:
- High Cost Alert: If your party set contains ceramic plates or mugs, the tariff jumps significantly. - Justification: Items used for table or kitchen purposes made of porcelain or other ceramics.
🎯 5. 6912.00.20.00 — Other Ceramic Tableware (Non-Porcelain)
| Item | Content |
|---|---|
| Base Duty Rate | 28.0% (ad valorem) |
| USITC Surcharge | 0.0% (Note: No surcharge for this specific subheading in some data sets) |
| IEEPA Surcharge | +10% (China-specific additional tariff) |
| Total Tax Rate | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Authority Path | Base: 28.0% → IEEPA: 10% |
📌 Explanation:
- Similar to above, but for non-porcelain ceramic or mixed ceramic items. - Base rate is very high (28%), but no Section 301 surcharge in this specific data snapshot. - Risk: Still one of the highest tax brackets for party sets.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Document Checklist (Missing Any = Delay/Reject)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail material (Plastic/Ceramic), composition %, and usage. |
| ✅ Product Photos (Labeled) | ✔️ | Show all items in the set. Highlight if items are "disposable" or "reusable". |
| ✅ Material Declaration | ✔️ | Explicitly state: "80% Plastic, 20% Paper" or "All Plastic". |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic (e.g., "Plastic Tableware Set" not just "Party Gift"). |
| ✅ Packing List | ✔️ | List individual items. If mixed, specify quantity of each. |
| ✅ Usage Statement | ✔️ | "For serving food" (Tableware) vs. "For decoration" (Household Article). |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Material First, Use Second, Kit is Risky, Ceramic is Expensive!”
| Scenario | Correct Declaration | Wrong Practice | Consequence |
|---|---|---|---|
| All Plastic Plates/Cups | 3924.10.20.00 (Tableware) |
Declaring as 3924.90 (Household) |
Risk of reclassification & penalty. |
| Plastic + Paper Napkins | 3924.10.20.00 (if plastic dominates) |
Splitting shipment | Higher compliance cost. |
| Portable Party Kit (Mix) | 9605.00.00.00 (If justified as personal kit) |
Declaring as 3924.10 |
If rejected, pay 24% + penalty. |
| Ceramic Plates Included | 6911.10.80.10 |
Hiding ceramic items | 38.3% Tax + Fraud Penalty. |
| Decorative Plastic Items | 3924.90.56.50 |
Declaring as Tableware | Pay 24% instead of 20.9%. |
✅ 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material Set (Plastic + Paper) | If plastic is >50% by value/volume, classify as Plastic Tableware (3924.10). |
| "Biodegradable" Plastic | Still classified as Plastic (3924.10 or 3924.90) unless it meets specific bioplastic definitions. No tariff benefit currently. |
| Single-Use Party Kit | If packaged as a single unit for a specific event, argue for 9605 if possible, but 3924 is safer for food-contact items. |
| Ceramic + Plastic Mix | If ceramic is present, customs will likely classify the entire set as Ceramic (6911/6912) due to essential character. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Key Certifications | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.20.00 |
24.0% (Plastic Tableware) | FDA Contact Compliance | Highest risk for misclassification. |
| 🇨🇳 China | 3924.10.20.00 |
6.5% (Base) | None | Low import duty, no surcharge. |
| 🇪🇺 EU | 3924.10.20.00 |
6.5% (Base) | LFGB, FDA, CE | No Section 301 or IEEPA. |
| 🇬🇧 UK | 3924.10.20.00 |
6.5% (Base) | UKCA, LFGB | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3924.10.20.00 |
5.0% (Base) | TGA (if food contact) | Low duty, no surcharge. |
📌 Conclusion:
- USA is the most expensive market due to 122 Clause (7.5%) and IEEPA (10%). - EU/UK/Australia are significantly cheaper (only base duty). - Strategy for US: Avoid Ceramic (39xx) if possible. Prefer Plastic Tableware (3924.10) over Household Articles if usage is clearly food-related.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring "Party Set" as 9605 (Travel Kit) when it's clearly plastic tableware.
👉 Result: Customs rejects, reclassifies to 3924.10 (24%) → Back taxes + Penalties.
❌ Error 2: Using 3924.90 (Household) for plastic plates.
👉 Result: Underpayment. Correct rate is 3924.10 (24% vs 20.9%). Small difference, but compliance risk.
❌ Error 3: Hiding ceramic items in a mixed set.
👉 Result: 38.3% Tax applied to entire set value. Avoid at all costs.
❌ Error 4: Not specifying "Food Contact" in description.
👉 Result: Delayed clearance for FDA compliance check.
✅ Correct Practice:
"Plastic Birthday Party Tableware Set, including plates, cups, and napkins. Material: PP Plastic. Intended for food service."
🎯 VII. Conclusion: Professional Declaration, Save Cost, Ensure Clearance!
🎯 Remember the Mantra:
🔹 "Plastic Tableware: 24%. Household Plastic: 20.9%. Ceramic: 38%+. Travel Kit: 18.1% (Risky)."
🔹 "HS Code Defines Tax. 5% Difference is Huge. Misclassification is Pain."
📌 Pro Tip:
If your product is 100% plastic and for food service, stick to 3924.10.20.00 (24.0%). It is the most defensible and standard classification.
If you can exclude ceramic and market as a "decoration kit" (non-food), try 3924.90.56.50 (20.9%) for slight savings.
Never use 9605 for obvious tableware unless you have a strong legal argument for "personal kit" status.
📣 Immediate Action:
📞 Consult with a US Customs Broker + Provide Material Breakdown + Get Advance Ruling if shipment value is high.
🚀 Clear Customs Smoothly, Reduce Costs, Boost Margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent of Duty 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。