Blow Molding Roller
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 8482910090 | 39.4% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 8482996595 | 40.8% | CN | US | 官方文档 |
| 3926906090 | 39.2% | CN | US | 官方文档 |
商品图片
AI分析
🏭 Blow Molding Roller (Plastic Roller)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is a "Blow Molding Roller"?
A Blow Molding Roller is a critical component used in plastic processing machinery, specifically in blow molding machines. It serves to guide, shape, or cool plastic parisons (hollow preforms) during the manufacturing process of bottles, containers, and hollow plastic products.
Key Characteristics: * Material: Typically made of Plastic (e.g., HDPE, Nylon, Acetal) or sometimes coated metals. * Function: It acts as a guide wheel, pressure roller, or cooling drum. * Context: It is a part/accessory of industrial machinery (84.77) or a standalone plastic article.
⚠️ Critical Classification Dilemma:
Customs authorities often debate whether this item is: 1. A machine part (heading 84.82 - Bearings/Bearings Parts) or 2. A general plastic article (heading 39.26 - Other Plastic Articles).This distinction drastically affects the Total Tax Rate due to varying "Section 301" and "122 Clause" tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Database)
Based on the provided data, there are 5 distinct classification options for Plastic Rollers. Note that two entries are identical, resulting in 4 unique classification paths.
| HS Code | Summary Description | Key Logic | Total Tax Rate |
|---|---|---|---|
| 8482.91.00.90 | Roller Type Part | Classified as a roller bearing component; material is plastic. | 39.4% |
| 3926.90.99.89 | General Plastic Article | Classified as a "catch-all" plastic product (not a machine part). | 22.8% |
| 8482.99.65.95 | Bearing Part/Component | Classified as a part of bearings/components; material is plastic. | 40.8% |
| 3926.90.60.90 | Mechanical Accessory | Classified as a plastic accessory for machinery. | 39.2% |
🔍 Important Note:
The entry3926.90.99.89appears twice in the source data with identical tax details (22.8%). It represents the lowest tax burden option.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Analysis)
✅ Applicable Jurisdiction: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-2025 Policies (Including 122 Clause & Section 301)
🎯 1. 3926.90.99.89 —— LOWEST COST OPTION: Other Plastic Articles
🟢 Recommended for General Importers if the item is not strictly defined as a bearing part.
| Item | Details |
|---|---|
| Base Tariff | 5.3% (General Ad Valorem) |
| Section 301 Additional Tariff | +7.5% |
| 122 Clause Tariff | +10% |
| TOTAL RATE | 22.8% |
| De Minimis Exemption? | ❌ No (Deny De Minimis) |
| Legal Basis | HTSUS:3926.90.99.89 → USITC Footnotes → 122 Clause |
📌 Explanation:
This classification treats the roller simply as a "plastic object." It avoids the higher "machinery part" penalties. However, you must prove it is not a specific "bearing part" to justify this lower rate.
🎯 2. 3926.90.60.90 —— MEDIUM COST: Plastic Mechanical Accessory
🟡 Alternative if defined as a machinery accessory.
| Item | Details |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10% |
| TOTAL RATE | 39.2% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | HTSUS:3926.90.60.90 → USITC Footnotes → Section 301 |
📌 Explanation:
This classification views the roller as an accessory to mechanical equipment. The high 25% Section 301 tariff significantly increases costs compared to3926.90.99.89.
🎯 3. 8482.91.00.90 —— HIGH COST: Roller/Bearing Part Type
🔴 Riskier Classification: If customs argues the roller is a bearing component.
| Item | Details |
|---|---|
| Base Tariff | 4.4% |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10% |
| TOTAL RATE | 39.4% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | HTSUS:8482.91.00.90 → USITC Footnotes → Section 301 |
📌 Explanation:
Heading 84.82 covers "Ball or Roller Bearings." If your plastic roller is used within a bearing assembly, it may be forced into this category, triggering the 25% Section 301 tariff.
🎯 4. 8482.99.65.95 —— HIGHEST COST: Other Bearing Parts
🔴 Highest Penalty: Broad category for bearing components.
| Item | Details |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Additional Tariff | +25.0% |
| 122 Clause Tariff | +10% |
| TOTAL RATE | 40.8% |
| De Minimis Exemption? | ❌ No |
| Legal Basis | HTSUS:8482.99.65.95 → USITC Footnotes → Section 301 |
📌 Explanation:
This is the "catch-all" for bearing parts not specified elsewhere. It attracts the highest total duty among the options. Avoid this unless specifically required by customs ruling.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
✅ 1. Documentation Checklist (Must-Haves)
| Document | Required? | Purpose |
|---|---|---|
| Product Technical Specification | ✔️ | Must explicitly state material (e.g., "100% Nylon Plastic") and function (e.g., "Plastic Guide Roller"). |
| Diagram/Blueprint | ✔️ | Show the roller is not part of a ball-bearing assembly to support 3926 classification. |
| Commercial Invoice | ✔️ | Clearly describe as "Plastic Roller for Blow Molding Machine" — avoid vague terms like "Bearing Part." |
| Packing List | ✔️ | List items individually if mixed with other goods. |
| Country of Origin Certificate | ✔️ | Essential for applying Section 301 rates. |
| FCC/CE Certificates | ❌ | Not typically required for plastic rollers, but good for credibility. |
✅ 2. Classification Strategy (The "Golden Rule")
🔥 Strategy: "Argue for Plastic, Not Bearing."
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| General Guide Roller (No bearings inside) | 3926.90.99.89 |
Lowest Tax (22.8%). Best for cost-saving. |
| Roller with Internal Ball Bearings | 8482.91.00.90 or 8482.99.65.95 |
If it contains bearings, customs will force 84.82. Tax will be ~40%. |
| Customs Audit Risk | 3926.90.60.90 |
A middle ground if 3926.99.89 is rejected but 8482 is too high. |
⚠️ Warning:
If the roller has a metal core or integrated ball bearings, you CANNOT use3926. You must use8482. Misclassification leads to penalties + back taxes.
✅ 3. Special Situations
| Situation | Handling Advice |
|---|---|
| OEM Plastic Rollers | Provide proof that the design is for a specific machine (Blow Molder) to support "Accessory" classification (3926.90.60.90). |
| Mixed Shipment | If shipping rollers with other plastic goods, keep them on separate invoices to clarify the HS Code. |
| Pre-Ruling Request | If shipping large volumes, file a Binding Ruling Request with US CBP to lock in 3926.90.99.89 and avoid 40% surprise taxes. |
🌍 V. Global Market Comparison (2026 Update)
| Market | Recommended HS Code | Est. Duty Rate (China Origin) | Key Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 |
22.8% | Avoid 8482 due to 25% Sec 301. |
| 🇨🇳 China | 3926.90.99.00 |
~5-10% | Import duty low; no Section 301. |
| 🇪🇺 EU | 3926.90.97 |
~4-6% | No additional trade war tariffs. |
| 🇬🇧 UK | 3926.90.99 |
~4-6% | Post-Brexit tariff applies. |
| 🇻🇳 Vietnam | 3926.90.90 |
~0-5% | If transshipped/processed locally. |
📌 Conclusion:
The USA is the only market with punitive tariffs (122 Clause + Section 301).
Optimization Tip: For US imports, every percentage point matters. Choosing3926.90.99.89(22.8%) over8482(40.8%) saves ~18% on duty costs.
📌 VI. Common Mistakes & Pitfalls (Learn from Others)
❌ Mistake 1: Calling it "Bearing Part" in the invoice.
👉 Result: Customs automatically assigns 8482 → 40.8% Tax.
✅ Fix: Use "Plastic Guide Roller" or "Blow Molding Accessory."
❌ Mistake 2: Assuming all rollers are "Bearing Parts."
👉 Result: Overpaying 18% in taxes.
✅ Fix: Provide technical specs showing no rolling elements (balls/rollers) inside the plastic part.
❌ Mistake 3: Ignoring the 122 Clause.
👉 Result: Underestimating total cost.
✅ Fix: Always add 10% for the 122 Clause to any calculation.
🎯 VII. Conclusion: Smart Classification, Maximized Profit!
🎯 Key Takeaway:
🔹 "Plastic Roller? Go for 3926.90.99.89."
🔹 "Saves 18% vs. Bearing Classification."
🔹 "Total Cost: 22.8% (Base 5.3% + Sec 301 7.5% + 122 10%)."
📌 Pro Tip:
If your roller is simple plastic (no bearings, no metal cores), insist on 3926.90.99.89. Provide a clear product photo and technical diagram proving it is a solid or hollow plastic tube/wheel. This is your strongest defense against customs misclassification.
📣 Next Steps:
📞 Contact a Customs Broker: Confirm the "no bearing" argument before shipment.
📄 Prepare Technical Data Sheet: Highlight "Material: Plastic" and "Function: Guide/Pressure."
🚀 Save Money: Reduce duty liability from ~40% to 22.8% through accurate classification!
✨ Accurate Classification Starts Here!
💼 Don't Let Customs Decide Your Tax Rate — Decide It Yourself!
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。