Broom 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 |
| 6307101090 | 21.6% | CN | US | 官方文档 |
| 9603908050 | 70.3% | CN | US | 官方文档 |
| 9603908040 | 20.3% | CN | US | 官方文档 |
| 6307101020 | 21.6% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🧹 Broom Set (Cleaning Tools & Accessories)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Broom Sets"?
A "Broom Set" is not a single standardized commodity. In international trade, it is a composite item consisting of handles, cleaning heads (brooms/mops/cloth), and potentially packaging accessories. The Harmonized System (HS) does not have a specific heading for "sets" in Chapter 96 or 63 unless they are put up for retail sale as a single unit.
However, for customs purposes, we must dissect the set into its essential components to determine the correct HS Code. The classification depends heavily on the material of the cleaning head and the nature of the handle (plastic vs. metal).
⚠️ Key Distinction Point:
- If the set includes plastic household items (like buckets, squeegees, or plastic handles) →归入 Chapter 39 (Plastics).
- If the set consists of fabric/cloth mops → 归入 Chapter 63 (Textile Articles).
- If the set includes metal/aluminum/copper components (e.g., metal pole, clips) → 归入 Chapter 96 (Miscellaneous Manufactured Articles) with high additional tariffs.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) | Key Tariff Components |
|---|---|---|---|---|
3924.90.56.50 |
Plastic household articles | Plastic mop heads, plastic broom bodies, complete plastic set accessories | 20.9% | Base: 3.4% + Section 301: 7.5% + Section 122: 10% |
6307.10.10.90 |
Mop cloths and similar cleaning cloths | Cotton or fiber mop heads, cleaning rags | 21.6% | Base: 4.1% + Section 301: 7.5% + Section 122: 10% |
9603.90.80.50 |
Brooms and brushes (excluding broom/push brooms) | Includes steel, aluminum, or copper components | 70.3% | Base: 2.8% + Section 301: 7.5% + Section 122: 10% + Steel/Al/Cu Surcharge: 50% |
9603.90.80.40 |
Other brooms | Non-motorized brooms (straw, plastic bristles) without metal/alloy surcharge triggers | 20.3% | Base: 2.8% + Section 301: 7.5% + Section 122: 10% |
6307.10.10.20 |
Mop cloths and polishing cloths | Terry cloth material mop heads | 21.6% | Base: 4.1% + Section 301: 7.5% + Section 122: 10% |
3924.10.40.00 |
Plastic tableware and kitchenware | Plastic accessories for mop sets (e.g., plastic clips, bases) | 13.4% | Base: 3.4% + Section 301: 0.0% + Section 122: 10% |
🔍 Critical Reminder:
-9603.90.80.50is the "Trap" Code: If your broom set has any steel, aluminum, or copper parts (even small clips), the 50% surcharge applies, pushing the total tax to 70.3%.
-3924.10.40.00is the "Safe" Code: Plastic accessories only have a 0% Section 301 tariff, making the total tax only 13.4%.
-6307Codes: Only apply to the textile/cloth parts. Do not use for the entire set if it includes hard goods.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Rates)
🎯 1. 3924.90.56.50 — Plastic Household Articles (Plastic Mop/Broom Set)
| Item | Content |
|---|---|
| Base Duty | 3.4% (ad valorem) |
| Section 301 Additional Duty | +7.5% (General Section 301 List 4B) |
| Section 122 Duty | +10% (Targeted tariffs on specific Chinese goods) |
| Total Duty Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ Not Eligible (De minimis value applies only to duties < $800; Section 301/122 often exempt from this or apply fully) |
| Legal Basis Path | USITC:3924.90.56.50 → Footnote 301:7.5% → Footnote 122:10% |
📌 Explanation:
- This is the standard rate for plastic broom/mop sets without metal/alloy components.
- No Section 301 surcharge on the base if it falls under specific exclusions, but the data indicates 7.5% is applied.
- Section 122 (10%) is a significant add-on for certain household plastic goods from China.
🎯 2. 9603.90.80.50 — Brooms/Brushes with Metal/Alloy Components (HIGH RISK)
| Item | Content |
|---|---|
| Base Duty | 2.8% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Steel/Aluminum/Copper Surcharge | +50% |
| Total Duty Rate | 70.3% |
| Tax Calculation | CIF Value × 70.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:9603.90.80.50 → Footnote 301:7.5% → Footnote 122:10% → Section 232/301 Metal Surcharge: 50% |
📌 Warning:
- The 50% surcharge is triggered by the presence of steel, aluminum, or copper in the product structure.
- Even if the broom head is plastic, if the handle is aluminum or the clip is steel, this rate may apply.
- This is a massive cost increase compared to pure plastic or textile goods.
🎯 3. 6307.10.10.90 / 6307.10.10.20 — Textile Mop Cloths
| Item | Content |
|---|---|
| Base Duty | 4.1% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Duty Rate | 21.6% |
| Tax Calculation | CIF Value × 21.6% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:6307.10.10.90/20 → Footnote 301:7.5% → Footnote 122:10% |
📌 Note:
- These codes are for fabric parts only. If shipped as a complete set, the set's essential character determines the code.
- Terry cloth mops fall under6307.10.10.20.
- Cotton/fiber mops fall under6307.10.10.90.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Photo (Clear) | ✔️ | Show the handle material (plastic vs. metal/aluminum). If metal, note the type. |
| ✅ Bill of Materials (BOM) | ✔️ | List all components: Handle (Plastic/Aluminum?), Head (Plastic/Bristles/Terry Cloth?), Clips (Steel/Plastic?). |
| ✅ Composition Statement | ✔️ | Explicitly state: "100% Plastic" or "50% Cotton, 50% Plastic, 0% Metal". |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Household Cleaning Set" or "Cotton Mop Cloth", not just "Broom". |
| ✅ Packing List | ✔️ | Ensure weights and dimensions match the declared HS Code category. |
✅ 2. Declaration Strategy (Key Mnemonics)
🔥 “No Metal, No 50%! Plastic is 20%, Metal is 70%!”
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Pure Plastic Set | 3924.90.56.50 |
9603.90.80.50 |
Overpaying Tax (20.9% vs 70.3%) |
| Plastic + Steel Clip | 9603.90.80.50 (If steel is essential) |
3924.90.56.50 |
Under-declaration Penalty + Back Taxes |
| Textile Mop Head Only | 6307.10.10.90 |
9603.90.80.40 |
Misclassification |
| Plastic Accessory | 3924.10.40.00 |
9603.90.80.50 |
Wrong Category (13.4% vs 70.3%) |
✅ 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Aluminum Handle Broom | High Risk. Likely to be classified under 9603.90.80.50 due to the 50% metal surcharge. Consider using plastic handles if possible to reduce tax to 20.9%. |
| Steel Wire Bristles | Critical. If the broom has steel wire bristles, it triggers the 50% surcharge. Use plastic or natural fiber bristles instead. |
| Mixed Set (Mop + Bucket) | Declare as Plastic Household Articles (3924...) if the plastic component is essential. Avoid breaking down into separate items unless necessary. |
| OEM Custom Colors | No impact on HS Code, but ensure colorfastness certificates are ready if questioned. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.90.56.50 (Plastic) |
20.9% | No special cert. | 70.3% if metal/alloy present. |
| 🇨🇳 China | 9603.90.80.40 |
10-15% (Est.) | CCC (if applicable) | Lower base tax, no Section 301/122. |
| 🇪🇺 EU | 9603.21 (Brooms) |
4-6% | CE (if electrical), REACH | No Section 301/122 equivalents. |
| 🇬🇧 UK | 9603.21 (Brooms) |
4-6% | UKCA | Post-Brexit tariffs. |
| 🇦🇺 Australia | 9603.21 (Brooms) |
5% | No special cert. | Competitive market. |
📌 Conclusion:
- The USA is the most expensive market due to Section 301, Section 122, and Metal Surcharges.
- Plastic-only brooms/mops are the most cost-effective for US export (20.9%).
- Any metal component (even small clips or wire bristles) can double the tariff to 70.3%.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Assuming "Broom Set" is a single HS Code.
👉 Reality: It must be broken down by component. If mixed, the "essential character" applies.
👉 Result: Classification errors and delays.
❌ Mistake 2: Overlooking Steel/Aluminum/Copper components.
👉 Reality: A small steel clip triggers the 50% surcharge.
👉 Result: Tax jumps from 20.9% to 70.3% overnight.
❌ Mistake 3: Declaring "Plastic" when the handle is Aluminum.
👉 Reality: Aluminum is a metal. Customs will inspect and reclassify.
👉 Result: Back taxes + fines + potential audit.
❌ Mistake 4: Using 9603.90.80.40 for Textile Mops.
👉 Reality: 9603.90.80.40 is for non-electric brooms (usually straw/plastic). Textile mops belong to 6307.
👉 Result: Incorrect valuation and tax rate.
✅ Correct Approach:
“Plastic Household Cleaning Set: Plastic Handle, Plastic Bristles, No Metal Components. HS Code: 3924.90.56.50.”
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 “No Metal, 20%; With Metal, 70%!”
🔹 “Plastic is King, Metal is Ring (Costing Extra)!”
🔹 “Textile Mop is 21%, Plastic Set is 20%!”
📌 Pro Tip:
If you are exporting broom sets to the USA, eliminate all metal/aluminum/copper parts. Use plastic handles, plastic clips, and plastic/natural bristles. This can save you ~50% in tariffs.
📣 Immediate Action:
📞 Review your BOM for metal components.
📸 Send photos to your customs broker for pre-classification.
🚀 Optimize product design for 20.9% tax efficiency.
✨ Professional Customs Clearance, Starting from Precise Classification!
💼 Every Cent of Tax Saves 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。