Car Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926902500 | 24.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326200090 | 88.9% | CN | US | 官方文档 |
| 8529909800 | 35.0% | CN | US | 官方文档 |
商品图片
AI分析
🚗 Car Holder (Mobile Phone Mounts & Brackets)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part I: Product Definition & Classification: Do You Really Know "Car Holder"?
A "Car Holder" (or Mobile Phone Mount) is an accessory designed to secure a smartphone within a vehicle. In international trade, its classification depends heavily on material composition and functional intent. It is not a single HS Code but a spectrum of possibilities:
Plastic/Mixed Material Mounts: Most common. Often classified under "Other articles of plastics" or "Parts of apparatus." Metal Mounts (Steel/Iron): Heavier, durable mounts. Classified under "Other articles of iron or steel."
⚠️ Key Distinction Point:
- If made primarily of plastic → Tends toward Ch. 39 (Plastics) or Ch. 85 (Parts);
- If made primarily of steel/iron → Tends toward Ch. 73 (Iron/Steel);
- CRITICAL WARNING: Metallic items face significantly higher tariffs due to Section 301 and Section 232 additions!
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (US/China) |
|---|---|---|---|
3926.90.25.00 |
Car Holder, Plastic material, "Other plastic articles" (Fallback) | Basic plastic suction cup mounts, adhesive mounts | 24.0% |
3926.90.99.89 |
Car Holder, Plastic or Metal, "Other plastic articles" (Fallback) | Mixed materials but classified as plastic fallback | 22.8% |
8529.90.98.00 |
Car Holder, Metal or Plastic, Parts of apparatus | Classified as a part of electronic/automotive devices | 35.0% |
7326.90.86.88 |
Car Holder, Metal (Steel/Iron), "Other articles of iron/steel" | Steel clamps, heavy-duty metal brackets | 87.9% |
7326.20.00.90 |
Car Holder, Iron/Steel, "Other articles of iron/steel" (Fallback) | Basic steel wire/bent metal mounts | 88.9% |
🔍 Key Reminder:
- Plastic holders are the most tax-efficient option for US imports from China.
- Metal holders incur punitive tariffs (Section 301 + Section 232). A steel mount can cost nearly 4x more in duties than a plastic one!
- The "Parts" classification (8529.90.98.00) sits in the middle but still carries significant add-on taxes.
💰 Part III: 2026 Latest Tariff Rate Details (Including Add-ons, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current tariffs apply to all imports from China.
🎯 1. 3926.90.25.00 —— Car Holder, Plastic Material (Primary Recommendation)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Eligibility | ❌ No (High value/add-on taxes usually exceed the $800 threshold exemption logic for punitive duties, though de minimis is a complex legal area, high combined rates make it risky for LCL/FCL). |
| Legal Basis Path | Base: 6.5% → Sec 301: 7.5% → Sec 122: 10% |
📌 Explanation:
- This is the most favorable classification for plastic car holders.
- The base rate is moderate, and while Section 301 and 122 apply, the total burden is manageable compared to metal alternatives.
🎯 2. 3926.90.99.89 —— Car Holder, Plastic/Metal Mixed (Fallback Plastic Classification)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 5.3% → Sec 301: 7.5% → Sec 122: 10% |
📌 Note:
- Slightly lower total rate than3926.90.25.00due to a lower base tariff (5.3% vs 6.5%).
- Applicable when the product contains minor metal parts but is predominantly plastic or falls under the "other plastic articles" catch-all.
🎯 3. 8529.90.98.00 —— Car Holder, Parts of Apparatus
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 0.0% → Sec 301: 25.0% → Sec 122: 10% |
📌 Warning:
- Even with a 0% base tariff, the high Section 301 surcharge (25%) drives the total to 35%.
- Often used if the holder is considered an integral "part" of a navigation system or car audio unit.
🎯 4. 7326.90.86.88 —— Car Holder, Metal (Steel/Iron)
| Item | Content |
|---|---|
| Base Tariff | 2.9% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Section 232 Tariff (Steel/Aluminum/Copper) | +50.0% |
| Total Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 2.9% → Sec 301: 25.0% → Sec 122: 10% → Sec 232: 50% |
📌 Critical Alert:
- This is a punitive tariff zone.
- The additional 50% for steel/aluminum products makes metal car holders extremely unprofitable for US import from China.
- Avoid this classification unless the product is definitively non-metallic.
🎯 5. 7326.20.00.90 —— Car Holder, Iron/Steel (Fallback)
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Section 232 Tariff | +50.0% |
| Total Tax Rate | 88.9% |
| Tax Calculation | CIF Value × 88.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3.9% → Sec 301: 25.0% → Sec 122: 10% → Sec 232: 50% |
📌 Note:
- Almost identical to7326.90.86.88.
- Do not use this HS Code for standard plastic mounts. Misclassifying plastic as steel will lead to massive overpayment.
- Misclassifying steel as plastic to avoid these taxes is customs fraud.
🛠️ Part IV: Customs Clearance Practical Advice (Combat Pitfalls)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material composition (e.g., "80% ABS Plastic, 20% Silicone"). |
| ✅ Material Declaration | ✔️ | Explicitly declare if any part contains steel, iron, or aluminum. |
| ✅ Product Photos | ✔️ | Show the mounting mechanism, materials, and any branding. |
| ✅ Commercial Invoice | ✔️ | Description must be precise: "Plastic Car Phone Mount, Model XYZ," NOT just "Holder." |
| ✅ Packing List | ✔️ | Item weights and dimensions for CIF calculation. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Plastic is King, Metal is King’s Enemy! Be Precise, Be Saved!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Plastic Mount | HS 3926.90.25.00 or 3926.90.99.89 (24% / 22.8%) |
Misclassifying as Metal → 87.9%+ |
| Metal Mount | HS 7326.90.86.88 (87.9%) |
Misclassifying as Plastic → Audit/Fine/Seizure |
| Mixed Material | Analyze principal material. If Plastic dominates → 3926... |
Vague description "Holder" → Customs Determination (High Risk) |
| Parts Declaration | If sold with a GPS unit as an accessory → 8529.90.98.00 |
Declaring as standalone accessory when part of a kit → Valuation Issues |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM/White Label | Ensure the supplier provides a Material Breakdown. If the mount has metal screws but is 90% plastic, argue for HS 3926... based on essential character. |
| Heavy Duty Steel Mounts | Consider Supply Chain Diversification. Import from Vietnam or Mexico to potentially avoid Section 301/232 if rules of origin are met. |
| Small Parts (Screws, Clamps) | If shipped separately, declare correctly. Do not hide metal parts in plastic shipments to evade duties. |
| Valuation | Ensure CIF value includes all costs. High tax rates mean small valuation errors lead to large duty discrepancies. |
🌍 Part V: Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Approx. Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.25.00 (Plastic) |
24.0% | FCC (if electronic), Prop 65 | Metal mounts face 87.9%+. Avoid steel. |
| 🇨🇳 China | 3926.90.25.00 |
5% - 9.5% | None | Low duties for domestic consumption. |
| 🇪🇺 EU | 3926.90.95 (Plastic) |
0% - 4.5% | CE, RoHS | No Section 301/232 equivalent. More flexible. |
| 🇨🇦 Canada | 3926.90.98 |
5% - 10% | Various | Similar to US but without Section 232 steel tariffs. |
| 🇲🇽 Mexico | 3926.90.99 |
0% - 5% (USMCA) | NOM | Potential for zero duty under USMCA if manufactured in North America. |
📌 Conclusion:
- USA is the most punitive market for metal car holders due to Section 232 and 301.
- Plastic car holders remain viable for the US market with a ~24% tax burden.
- Metal holders are economically unviable from China to the US unless sold at very high margins.
📌 Part VI: Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring a Steel Mount as "Plastic" to save taxes
👉 Consequence: Customs audit, seizure of goods, fines up to 3x the value, and criminal charges.
👉 Reality Check: US CBP uses X-ray and physical inspection. Material mismatches are easily detected.
❌ Mistake 2: Declaring a Plastic Mount as "Parts of Apparatus" (8529) incorrectly
👉 Consequence: Higher tax (35% vs 24%) with no legal justification. You pay more for nothing.
❌ Mistake 3: Ignoring the Section 232 Steel Tariff
👉 Consequence: If your mount has a significant steel component, you may be hit with the 50% additional duty.
👉 Reality Check: Even if the mount is 90% plastic, if the critical structural element is steel, CBP may classify it under Chapter 73.
✅ Correct Approach:
"ABS Plastic Car Phone Mount, Silicone Grip, Model XYZ, No Electronic Components"
🎯 Part VII: Conclusion: Professional Classification, Cost Savings, Compliance!
🎯 Remember the Mantra:
🔹 "Plastic is Profitable, Steel is Punitive!"
🔹 "Check Materials, Check HS Code, Avoid the 87.9% Trap!"
📌 Pro Tip:
If you must use metal for durability:
1. Ensure the principal material is not steel/iron. Use aluminum (also hit by 232, but check current exemptions) or high-grade plastic with metal accents.
2. Consider Supply Chain Shift: Source from Southeast Asia (Vietnam/Thailand) where Section 301/232 tariffs may not apply, subject to strict Rules of Origin verification.
3. Pre-Ruling: Submit a binding ruling request to US CBP for complex mixed-material mounts to get certainty before shipping.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📄 Provide material breakdowns for your products.
🚀 Optimize for HS3926.90...to keep costs low and compliance high.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar of Duty Saved is Profit Earned!
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。