Car Brush
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9603500000 | 17.5% | CN | US | 官方文档 |
| 3926903500 | 16.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9603908050 | 70.3% | CN | US | 官方文档 |
| 3926909910 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Car Brush (Automotive Cleaning Brush)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Car Brushes"?
A "Car Brush" is a general term for cleaning tools used in automotive maintenance. In international trade, its classification depends heavily on its material and specific form. The US Customs and Border Protection (CBP) typically classifies these items based on whether they are primarily viewed as "brushes" (Chapter 96) or "plastic articles" (Chapter 39).
⚠️ Key Distinction Point:
- If classified as a Brush: Falls under Heading 9603. Tax rates vary significantly based on the specific sub-category of brush (e.g., toilet brushes vs. general purpose). - If classified as a Plastic Article: Falls under Heading 3926. This often applies if the brush is primarily identified by its plastic handle/bristles rather than its function as a bristled cleaning tool.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the five most likely HS Code classifications for "Car Brush," along with their tax implications.
| HS Code | Product Description & Matching Logic | Total Tax Rate (China Origin) | Tax Breakdown Detail |
|---|---|---|---|
| 9603.50.00.00 | Brushes for Vehicles: Matches the "brushes constituting parts of vehicles" description. Material inferred as bristles/fiber. | 17.5% | Base: 0% Section 301: 7.5% Section 122: 10% |
| 3926.90.35.00 | Other Plastic Articles: Inferred material is plastic handle/bristles (Ch 39-40). Classified as other plastic articles not elsewhere specified. | 16.5% | Base: 6.5% Section 301: 0% Section 122: 10% |
| 3926.90.99.89 | Other Plastic Articles (General): Contains plastic bristles/handle; no specific subheading match for this plastic item. | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
| 9603.90.80.50 | Other Brushes: Matches core function "brush." Material inferred as plastic/fiber. Note: High risk of high tax due to base rate. | 70.3% | Base: 2.8% Section 301: 7.5% Section 122: 10% Steel/Al/Cu Add-on: 50% (If applicable components trigger this) |
| 3926.90.99.10 | Other Plastic Articles (Specific): Plastic handle + synthetic fibers. Classified under "Other plastic articles." | 22.8% | Base: 5.3% Section 301: 7.5% Section 122: 10% |
🔍 Critical Reminder:
- HS 9603.50.00.00 and 3926.90.35.00 offer the lowest total tax rates (17.5% and 16.5% respectively). - HS 9603.90.80.50 carries a massive risk of 70.3% if any steel/aluminum/copper components are deemed significant, or simply due to high base rates in certain sub-categories. - The difference between 16.5% and 70.3% is 53.8% of the CIF value! Proper classification is paramount.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: Current rules apply (Section 301 & Section 122)
🎯 1. 9603.50.00.00 — Brushes for Vehicles (Optimal Class A)
| Item | Content |
|---|---|
| Base Rate | 0% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Total Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption | ❌ Not Eligible (Section 301/122 usually deny de minimis for China) |
| Legal Basis Path | USITC:9603.50.00.00 → FOOTNOTE:301:7.5% → FOOTNOTE:122:10% |
📌 Explanation:
- This classification leverages the "Brush" heading (9603) which often has low base tariffs for specific utility brushes. - 17.5% is a competitive rate for automotive accessories.
🎯 2. 3926.90.35.00 — Other Plastic Articles (Optimal Class B)
| Item | Content |
|---|---|
| Base Rate | 6.5% |
| Section 301 Surtax | 0% |
| Section 122 Surtax | +10% |
| Total Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.35.00 → FOOTNOTE:122:10% |
📌 Note:
- This is the lowest overall rate (16.5%) because it avoids the Section 301 surtax entirely, paying only the Section 122 tax. - Requires convincing customs that the item is primarily a "plastic article" rather than a "brush."
🎯 3. 3926.90.99.89 / .10 — General Plastic Articles
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
📌 Analysis:
- Higher than the first two options. Use only if specific sub-headings 3926.90.35.00 do not fit the physical description.
🎯 4. 9603.90.80.50 — Other Brushes (High Risk!)
| Item | Content |
|---|---|
| Base Rate | 2.8% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Steel/Al/Cu Add-on | +50% (If applicable) |
| Total Rate | 70.3% (or up to 120%+) |
| Tax Calculation | CIF Value × 70.3% (Minimum) |
📌 Warning:
- This rate is prohibitively high. The "Steel, Al, Cu add-on: 50%" note suggests that if the brush has metal components, the tax could skyrocket further. - Avoid this HS Code unless absolutely necessary.
🛠️ IV. Customs Clearance Practical Advice (Battle-Proven Pitfall Avoidance)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail materials: Handle (Plastic?), Bristles (Synthetic? Natural?). |
| ✅ Product Photos | ✔️ | Show the brush clearly. Is it a "toilet brush" style? A "car wash" brush? |
| ✅ Commercial Invoice | ✔️ | Description: "Car Washing Brush, Plastic Handle, Synthetic Bristles." |
| ✅ Packing List | ✔️ | Ensure weights and quantities match. |
| ✅ Material Composition Proof | ✔️ | Critical for deciding between Ch 96 and Ch 39. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Function Second. Plastic Claims, Low Tax Wins."
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Brush with Plastic Handle & Bristles | 3926.90.35.00 (Plastic Article) | 9603.50.00.00 (Higher risk/effort) |
| Brush with Wooden Handle | 9603.50.00.00 (Brush) | 3926... (Wrong material) |
| Brush with Metal Bristles | Avoid 9603.90.80.50 if possible | Risk of 70.3%+ tax |
| Set (Brush + Bucket) | Classify by Principal Item | Split declaration → Higher total tax |
Strategy: To achieve the 16.5% rate, argue that the product is a "Plastic Molded Article with Cleaning Function" rather than a traditional "Bristled Brush." Emphasize the plastic injection molding process.
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Brushes | Provide design drawings. If the design is unique, argue for "Other Plastic Articles" (3926) over "Brush" (9603). |
| Natural Bristles | Must use 9603.50.00.00 or similar brush codes. Cannot use 3926. |
| Electric Car Brushes | Likely 8508 (Vacuum parts) or 8543. Do not use brush codes. |
| Brushes with Steel Wire | High risk. Consult expert. May fall under 73.26 (Steel articles) or trigger the 50% surtax. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.35.00 |
16.5% (Best) | None | Avoid 9603.90.80.50 due to 70.3% tax. |
| 🇺🇸 USA | 9603.50.00.00 |
17.5% (Good) | None | Safe alternative if plastic argument fails. |
| 🇨🇳 China | 9603.50.00.00 |
~5-10% | None | Import into China has different rules. |
| 🇪🇺 EU | 9603.30 |
0-4% | CE (if electric) | EU classifies brushes more strictly by bristle material. |
📌 Conclusion:
- The US Market requires strategic classification.
- 3926.90.35.00 (16.5%) is the sweet spot for cost-saving.
- 9603.90.80.50 (70.3%) is a trap.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring all brushes as 9603.50.00.00
👉 Consequence: You pay 17.5%. If you could have declared 3926.90.35.00, you would have paid 16.5%. Small difference, but why leave money on the table?
❌ Error 2: Declaring plastic brushes as 9603.90.80.50
👉 Consequence: Tax jumps to 70.3%. Disaster. This is often a catch-all category with high base rates.
❌ Error 3: Ignoring the "Section 122" tax
👉 Consequence: All China-origin goods are subject to 10% Section 122 tax (if applicable per current policy). Even if Section 301 is 0%, you still pay 10%.
✅ Correct Approach:
"Plastic Car Washing Brush, Synthetic Bristles, Model ABC, for Automotive Use"
Claim: Plastic Article (Ch 39) → HS 3926.90.35.00
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Plastic Body, Low Tax (16.5%). Wooden Handle, Medium Tax (17.5%). Mixed Metals, High Tax (70%+)."
🔹 "Check Section 122. Check Section 301. Classify Correctly."
📌 Pro Tip:
If your supplier can confirm that the bristles are synthetic (nylon/polyester) and the handle is plastic, strongly consider 3926.90.35.00.
Request a Pre-Ruling (ISD) from CBP if the shipment value is high, to lock in the 16.5% rate.
📣 Immediate Action:
📞 Contact your customs broker with material specs.
🚀 Optimize for 16.5%. Don't let a 53% tax difference kill your margin!
✨ Professional Clearance Starts with Precise Classification!
💼 Every percentage point 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。