Burger Covers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923102000 | 35.0% | CN | US | 官方文档 |
| 3923109000 | 38.0% | CN | US | 官方文档 |
商品图片
AI分析
🍔 Burger Covers (Plastic Food Packaging)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand "Burger Covers"?
Burger covers, often referred to as clamshells, containers, or specialized food packaging lids, are essential components in the food service and logistics industries. In international trade, they fall under the broader category of "Articles for the conveyance or packing of goods, of plastics."
The critical distinction in classification lies in the specific shape and function of the cover:
- Standard/General Purpose Covers: Generic plastic containers or lids used for general food transport or packing.
- Specially Shaped/Fitted Covers: Custom-molded plastic packaging specifically designed to hold semiconductor wafers, masks, or reticles (often used in high-tech manufacturing but sometimes confused with specialized industrial packaging).
⚠️ Key Distinction Point:
- If the plastic article is a standard box, case, or crate for general goods (including food items like burgers) → It falls under "Other" (3923.10.90.00).
- If the plastic article is specially shaped or fitted specifically for semiconductor wafers, masks, or reticles (as per subheadings 3923.10 or 8486.90) → It falls under "Specially shaped..." (3923.10.20.00).Note: For standard "Burger Covers," unless they are repurposed for high-tech semiconductor handling, they are typically classified as general plastic packaging articles.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Tax Rate (US Import from CN) |
|---|---|---|---|
3923.10.20.00 |
Boxes, cases, crates, etc.: Specially shaped or fitted for conveyance/packing of semiconductor wafers, masks, or reticles | Not applicable for standard burger covers. Only applies to specialized semiconductor packaging. | Base: 0% Add-on: 25% Total: 25% |
3923.10.90.00 |
Boxes, cases, crates, etc.: Other (Includes standard plastic food containers, burger boxes, clamshells) | Standard Burger Covers, plastic takeout boxes, general food packaging crates. | Base: 3% Add-on: 25% Total: 28% |
🔍 Key Reminder:
- Standard plastic burger covers do NOT qualify as "specially shaped for semiconductors." Therefore, they must be classified under 3923.10.90.00 (Other).
- Misclassifying general plastic food packaging as semiconductor-specific packaging to lower the base rate (0% vs 3%) is a high-risk compliance error and will likely result in customs audits, penalties, and retroactive duties.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current trade policy (2026)
🎯 1. 3923.10.90.00 —— Standard Plastic Burger Covers (General Packaging)
| Item | Details |
|---|---|
| Base Tariff Rate | 3.0% (ad valorem) |
| Section 301 Add-on Tariff | +25.0% (USITC Footnote for Plastic Articles) |
| Total Tariff Rate | 28.0% |
| Tax Calculation | CIF Value × 28% |
| De Minimis Exemption | ❌ Not Eligible (Plastic packaging articles of this type are generally excluded from de minimis benefits under current enforcement for China-origin goods) |
| Legal Basis Path | HTSUS: 3923.10.90.00 → USITC Section 301: Footnote 9903.88.01 → Total 28% |
📌 Explanation:
- The 3% base rate applies to general plastic boxes, cases, and crates.
- The 25% add-on tariff is imposed under Section 301 of the Trade Act of 1974 on specific Chinese-origin goods, including many plastic packaging articles.
- Total Cost Impact: Importers must budget for a 28% duty burden on the CIF value. This significantly impacts profit margins for low-cost food packaging items.
🎯 2. 3923.10.20.00 —— Specially Shaped Semiconductor Packaging (For Reference Only)
| Item | Details |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Add-on Tariff | +25.0% |
| Total Tariff Rate | 25.0% |
| Tax Calculation | CIF Value × 25% |
| Eligibility | Only for semiconductor wafer/mask/reticle packaging. |
📌 Note:
- Do NOT use this code for burger covers.
- Even if the base rate is 0%, the 25% add-on still applies. The only savings would be the 3% base rate, which is negligible compared to the risk of misclassification penalties.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify material (e.g., PP, PET, PS), thickness, and intended use ("Food Packaging"). |
| ✅ Product Photos | ✔️ | Clear images of the burger cover, showing shape and any mold marks. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Plastic Burger Cover" or "Plastic Food Packaging Container", NOT "Semiconductor Carrier." |
| ✅ Packing List | ✔️ | Detail weight, dimensions, and quantity per carton. |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | If the plastic contains specific additives or is intended for direct food contact (may be requested by FDA/Customs). |
| ✅ Certificate of Origin | ✔️ | To prove origin for tariff calculation. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Honest Description, Correct Code, Avoid Penalty!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Standard Burger Cover | 3923.10.90.00 |
Misdeclaring as 3923.10.20.00 to save 3% → High Risk of Audit |
| Plastic Food Container | Declare as "Plastic Food Packaging" | Vague description like "Plastic Parts" → Delay in Clearance |
| Mixed Shipment (Food + Semi) | Split HS Codes | Combining different types → Confusion & Rejection |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Food-Contact Approval | Ensure the plastic meets FDA 21 CFR regulations for food contact. Customs may request proof of compliance. |
| Recycled Plastic | If made from recycled materials, declare material composition accurately. Some markets have stricter rules on recycled plastics. |
| Sample Shipments | Even for samples, if the value exceeds $800, de minimis may not apply if the item type is scrutinized. Declare accurately. |
| OEM Packaging | If branded with a specific company, ensure the brand name does not imply a specialized technical use (like "Semiconductor Holder") if it’s actually food packaging. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3923.10.90.00 |
28% (3% Base + 25% Add-on) | FDA Compliance (if food contact) | Highest duty burden due to Section 301. |
| 🇨🇳 China | 3923.10.90.00 |
3-5% (Varies) | GB Standards | Import duties lower than US. |
| 🇪🇺 EU | 3923.10.90 |
~6.5% | REACH, LFGB (if food contact) | No Section 301 equivalent. |
| 🇯🇵 Japan | 3923.10.90 |
6-8% | Food Safety Act | Strict hygiene standards. |
📌 Conclusion:
- The US market is the most expensive for importing plastic food packaging from China due to the 28% total tariff.
- Cost Optimization Tip: Consider sourcing from non-China origins (e.g., Vietnam, Thailand) if possible, as some countries may benefit from FTAs or have lower Section 301 exposures (though plastic articles are widely targeted).
- Domestic Production: Evaluate local sourcing if the 28% duty erodes margins significantly.
📌 Part 6: Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying burger covers under 3923.10.20.00 to save the 3% base rate.
👉 Consequence: Customs flags the misclassification as "intent to evade." Results in penalties, back taxes, and potential shipment hold.
❌ Error 2: Vague description "Plastic Parts" on the invoice.
👉 Consequence: Customs assigns a default higher duty rate or requires manual examination → Delays and Demurrage Fees.
❌ Error 3: Ignoring FDA food-contact requirements.
👉 Consequence: Product refused entry by FDA/Customs if it’s intended for food use and lacks compliance proof.
✅ Correct Approach:
"Plastic Burger Cover, Disposable, Polypropylene, for Food Service Use, FDA Compliant, Model XYZ"
🎯 Part 7: Conclusion: Professional Clearance, Cost Control, Efficiency!
🎯 Remember the Mnemonic:
🔹 "Food Packaging? Use 3923.10.90! Total 28%, Don't Cheat, Don't Hide!"
🔹 "HS Code Determines Cost, 28% is Heavy, Clear Declaration Saves Time!"
📌 Pro Tip:
If your burger covers are originating from Vietnam, Malaysia, or Mexico, check for preferential tariffs under USMCA or other FTAs. The duty could drop to 0-5%, significantly offsetting the 28% US rate.
Recommendation: Apply for Advance Rulings or consult a customs broker to validate HS code and duty mitigation strategies.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide product specs + Verify FDA compliance
🚀 Ensure smooth clearance, avoid penalties, and protect your profit margins!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent counts in international trade!
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。