Cup Washer
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9603908050 | 70.3% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 7323100000 | 85.0% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🥣 Cup Washer (Cleaning Utensils & Tableware)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
📌 I. Product Definition & Classification: Do You Really Know "Cup Washer"?
A "Cup Washer" is a generic term for cleaning utensils used for cups, glasses, or tableware. In international trade, its classification depends entirely on its material, structure, and function. Misclassification here can lead to massive tariff discrepancies (from 13.4% to 88.4%).
Key Classification Dimensions:
- Broom/Brush Category (Non-Tableware): If the item is structurally a brush, mop, or cleaning tool with a handle, even if used for cups.
- Plastic Tableware Category: If made of plastic and fits the definition of kitchen/tableware articles.
- Metal Tableware Category: If made of iron or steel and fits the definition of kitchen/tableware articles.
- Metal Tool Category: If made of iron/steel but structured as a brush or mat (not tableware).
⚠️ Critical Distinction Point:
- Is it a brush/tool with a handle? → Look at 9603.
- Is it a plastic vessel/utensil? → Look at 3924.
- Is it a metal vessel/utensil? → Look at 7323.
- Is it a metal brush/mat (not a vessel)? → Look at 7323 (different subheading).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Material/Structure |
|---|---|---|---|
9603.90.80.50 |
Cleaning utensils, classified under brooms, brushes, etc. | Broom-like cup washers, scrubbing brushes with handles | Bristles/Brush material |
3924.10.30.00 |
Cup washer, classified under tableware & kitchen articles | Plastic cup washers, plastic rinsing bowls | Plastic |
7323.99.90.30 |
Cup washer, inferred as iron/steel kitchen/tableware utensils | Metal cup holders, metal rinsing basins | Iron/Steel (Tableware) |
7323.10.00.00 |
Cup washer, inferred as brush/mat type, iron/steel | Wire mesh cup cleaners, steel wool pads, metal brushes | Iron/Steel (Tool/Mat) |
3924.10.40.00 |
Cup washer, classified as plastic tableware/cookware | Plastic scrubbing sponges with frames, plastic cup brushes | Plastic |
🔍 Key Reminder:
- Plastic vs. Metal: Plastic items (3924) generally face lower tariffs than Metal items (7323), EXCEPT for the specific "Steel/Aluminum/Copper" surtax which heavily penalizes metal goods. - Tool vs. Tableware: A "cup washer" that is essentially a brush (9603or7323.10) is treated differently than a "cup holder" or "rinse bowl" (7323.99or3924).
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 9603.90.80.50 —— Cleaning Utensils (Brush/Broom Category)
| Item | Content |
|---|---|
| Base Tariff | 2.8% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Steel/Aluminum/Copper Surtax | +50% |
| Total Tax Rate | 70.3% |
| Tax Calculation | CIF Value × 70.3% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 → Section 122 → Section 232 (Steel/Aluminum) |
📌 Explanation:
- This HS code falls under Section 232 (Steel/Aluminum/Copper) if the brush handle or bristles contain significant steel/aluminum content, triggering the 50% surtax. - Even as a "brush," if it contains covered metals, the total hits 70.3%.
🎯 2. 3924.10.30.00 —— Plastic Cup Washer (Tableware Category)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Surtax | +10% |
| Steel/Aluminum/Copper Surtax | 0% (Plastic) |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 → Section 122 |
📌 Note:
- This is the lowest tariff among the metal/steel categories. - Since it is plastic, the 50% Section 232 surtax does NOT apply. - Ideal for cost-sensitive imports if the product design allows for plastic classification.
🎯 3. 7323.99.90.30 —— Metal Cup Washer (Iron/Steel Tableware)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10% |
| Steel/Aluminum/Copper Surtax | +50% |
| Total Tax Rate | 88.4% |
| Tax Calculation | CIF Value × 88.4% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 → Section 122 → Section 232 (Steel/Aluminum) |
📌 Warning:
- This is the HIGHEST rate in the dataset. - It combines the standard 25% Section 301 surtax with the heavy 50% Section 232 steel surtax. - Do NOT classify a metal cup cleaner here unless absolutely necessary; the cost is prohibitive.
🎯 4. 7323.10.00.00 —— Metal Brush/Mat (Iron/Steel Tool)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| Section 122 Surtax | +10% |
| Steel/Aluminum/Copper Surtax | +50% |
| Total Tax Rate | 85.0% |
| Tax Calculation | CIF Value × 85.0% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 301 → Section 122 → Section 232 (Steel/Aluminum) |
📌 Note:
- Although the Base Tariff is 0%, the surtaxes make it 85.0%. - This classification applies if the item is a "wire brush" or "steel wool pad" rather than a tableware vessel. - Still heavily penalized by the 50% Section 232 surtax.
🎯 5. 3924.10.40.00 —— Plastic Tableware/Cookware (Other)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surtax | 0.0% |
| Section 122 Surtax | +10% |
| Steel/Aluminum/Copper Surtax | 0% (Plastic) |
| Total Tax Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ Not Available |
| Legal Basis Path | Section 122 |
📌 Critical Insight:
- This is the LOWEST TARIFF (13.4%) in the entire dataset. - Why? The Section 301 Surtax is 0% for this specific subheading, and the Section 232 Steel Surtax is 0% (as it's plastic). - Only the Section 122 Surtax (+10%) applies. - Strategy: If the cup washer can be legally argued as "Other plastic tableware" (3924.10.40.00) rather than "Kitchen articles" (3924.10.30.00), you save 9.4% in total taxes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (All Must Be Provided)
| Material | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detailed description: Material (Plastic/Metal), Structure (Brush/Bowl), Usage. |
| ✅ Product Photos | ✔️ | Clear images showing the item from all angles, including any metal parts or bristles. |
| ✅ Commercial Invoice | ✔️ | Must state: "Plastic Cup Washer, Model ABC, 100% Plastic" OR "Wire Mesh Cup Cleaner". |
| ✅ HS Code Justification | ✔️ | Explain why it fits the specific subheading (e.g., "Not a brush, but a tableware item"). |
| ✅ Origin Certificate | ✔️ | If not from China, check for FTZ benefits. |
| ✅ Packing List | ✔️ | List weights and dimensions accurately. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material First, Structure Second, Avoid 'Brush' if Plastic, Avoid 'Steel' if Possible!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic Cup Brush | 3924.10.40.00 (Plastic Tableware) |
3924.10.30.00 (Higher Tax) or 9603 (Misclassified) |
| Metal Wire Scrubber | 7323.10.00.00 (Metal Tool) |
7323.99.90.30 (Higher Tax if mislabeled as tableware) |
| Plastic Rinsing Bowl | 3924.10.30.00 |
3924.10.40.00 (If it's clearly a bowl, not a cleaning tool) |
| Metal Cup Holder | 7323.99.90.30 |
7323.10.00.00 (If it holds cups, not cleans them) |
⚠️ Warning:
- If you declare a plastic item as metal, you risk penalties. - If you declare a brush as tableware, you may avoid the 25% Section 301 surtax for brushes (9603has lower base but higher steel surtax if metal).
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If >50% by weight is plastic, argue for 3924. If metal frame dominates, argue for 7323 or 9603. |
| OEM Custom Product | Provide design drawings to prove it is a "tableware" item, not a "tool". |
| High-Value Luxury Cup Washer | Consider 3924.10.40.00 for lowest tax, but ensure it is plastic. |
| Industrial Grade Metal Scrubber | Must use 7323.10.00.00 or 7323.99.90.30. Expect ~85-88% tax. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% | FDA (if food contact) | Lowest US tariff for plastic |
| 🇺🇸 USA | 3924.10.30.00 |
22.8% | FDA | Higher tax than 40.00 |
| 🇺🇸 USA | 7323.99.90.30 |
88.4% | N/A | Highest tax, avoid if possible |
| 🇨🇳 China | 3924.10.40.00 |
5% | CCC (if applicable) | No surtaxes |
| 🇪🇺 EU | 3924.10.40.00 |
0-4.5% | LFGB, REACH | No Section 301/122/232 |
| 🇦🇺 Australia | 3924.10.40.00 |
5-10% | SAA | Moderate tax |
📌 Conclusion:
- USA is the most aggressive market with multiple surtaxes (Section 301, 122, 232). - Plastic items (3924) are significantly cheaper to import into the US than Metal items (7323). - Metal items face nearly 90% effective tax rates due to the 50% Steel Surtax.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Plastic Cup Brush as 9603.90.80.50
👉 Consequence: You pay 70.3% because it may be deemed to contain steel/brush components subject to Section 232.
✅ Correct: Declare as 3924.10.40.00 (13.4%).
❌ Error 2: Declaring a Metal Wire Scrubber as Tableware (7323.99.90.30)
👉 Consequence: You pay 88.4%.
✅ Correct: If it's a brush/mesh, it might still be 7323.10.00.00 (85.0%), but check if you can classify it as a non-steel tool if applicable.
❌ Error 3: Ignoring the Section 232 Steel Surtax on Metal Items
👉 Consequence: Budgeting only for 301/122 taxes leads to huge shortfalls.
✅ Correct: Always add +50% for any iron/steel/copper item.
❌ Error 4: Using "Cup Cleaner" as a generic name without specifying material
👉 Consequence: Customs may reclassify, leading to delays and penalties.
✅ Correct: Specify "Plastic Cup Washer" or "Stainless Steel Cup Brush".
🎯 VII. Conclusion: Professional Declaration, Save Time, Cut Costs!
🎯 Remember the Mantra:
🔹 "Plastic is King (13.4-22.8%), Metal is Killer (70-88%)!"
🔹 "Structure Matters: Brush vs. Tableware changes the Tax Rate!"
🔹 "Check Material: Steel = +50%, Plastic = +10% Max!"
📌 Tip:
If your cup washer is made of plastic, strive for 3924.10.40.00 to achieve the lowest possible US import duty of 13.4%.
If it is metal, consider redesigning with plastic components or sourcing from non-China origins to avoid the 85-88% effective tax rate.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Pre-Ruling
🚀 Let your Cup Washer pass smoothly, export efficiently, and double profits!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent of Cost is Worth Being Precisely Calculated!
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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。