Double layer Coffee Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9617001000 | 17.2% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 6911103510 | 43.5% | CN | US | 官方文档 |
| 7323930060 | 62.0% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
☕ Double Layer Coffee Cup (Vacuum Insulated Tumbler)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Imports
📌 I. Product Definition & Classification: Do You Really Know "Double Layer Coffee Cup"?
A "Double Layer Coffee Cup" typically refers to a vacuum-insulated container designed to maintain beverage temperature. In international trade, its classification hinges on two critical factors: 1. Material: Is it plastic, metal (steel), or glass? 2. Capacity: Is it small (<1 liter) or large (>1 liter)?
⚠️ Key Distinction Point: - If it is a plastic tumbler (e.g., standard travel mug), it falls under HS 3924. - If it is a vacuum flask/vessel (metal/glass double-wall with vacuum seal), it falls under HS 9617. - Note: Stainless steel kitchenware without vacuum insulation falls under HS 7323, but "Double Layer" usually implies vacuum insulation, directing it to 9617.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
Based on the provided <DATA>, here is the precise mapping for "Double Layer Coffee Cup" variants:
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
9617.00.10.00 |
Vacuum flasks/vessels, capacity ≤ 1 liter | Standard travel mugs, 12oz–16oz coffee tumblers | Metal/Glass/Vacuum |
9617.00.30.00 |
Vacuum flasks/vessels, capacity 1–2 liters | Large thermal carafes, 32oz–68oz bulk containers | Metal/Glass/Vacuum |
3924.10.20.00 |
Plastic Tableware: Plates, cups, saucers, etc. | Plastic double-wall cups (non-vacuum or semi-insulated) | Plastic |
3924.10.40.00 |
Plastic Tableware: Other | Other plastic kitchenware items | Plastic |
7323.93.00.60 |
Steel Kitchen Ware (Enamel/Stainless) | Non-vacuum stainless steel cups/bowls | Iron/Steel |
🔍 Critical Clarification:
- "Double Layer" in the context of high-quality coffee cups almost always implies Vacuum Insulation. Therefore, HS 9617 is the primary candidate.
- If the product is merely two layers of plastic glued together without a vacuum seal, it is classified as Plastic Tableware (HS 3924).
- If it is stainless steel but not vacuum-insulated (e.g., simple double-wall design for grip, not thermal retention), it may fall under Steel Kitchenware (HS 7323.93.00.60).
💰 III. 2026 Latest Tariff Rate Detailed Explanation (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) (Based on surtax structure in DATA)
✅ Effective Date: Current applicable rates per provided data.
🎯 1. 9617.00.10.00 – Vacuum Vessels ≤ 1 Liter (Most Common for Coffee Cups)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301/IEEPA) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (If value ≤ $800, no duty paid at all; if > $800, still 0% duty) |
| Legal Basis Path | USITC:9617.00.10.00 → No Footnotes 9903/IEEPA surtax applied. |
📌 Explanation:
- Zero Duty! Vacuum flasks under 1 liter are currently exempt from both base tariffs and major surtaxes (like the 10% IEEPA or 25% Section 301) in this dataset.
- This makes HS 9617.00.10.00 the most cost-effective classification for standard-sized vacuum coffee cups.
🎯 2. 9617.00.30.00 – Vacuum Vessels 1–2 Liters
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301/IEEPA) | 0.0% |
| Total Tariff | 0.0% |
| Tax Calculation | CIF Value × 0% = $0 |
| De Minimis Eligibility | ✅ Yes (Under $800 threshold) |
| Legal Basis Path | USITC:9617.00.30.00 → No Footnotes 9903/IEEPA surtax applied. |
📌 Note:
- Larger vacuum carafes also enjoy 0% duty.
- Ensure the capacity is accurately declared as "≤ 2 Liters" to avoid misclassification into steel ware (which may have surtaxes).
🎯 3. 3924.10.20.00 – Plastic Tableware (Cups, Saucers, etc.)
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| Surtax (Section 301/IEEPA) | 7.5% |
| Total Tariff | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ❌ No (High duty threshold often triggers scrutiny, though technically under $800 if de minimis applies to duty-free items, 14% is not free) |
| Legal Basis Path | USITC:3924.10.20.00 → FOOTNOTE:9903.01.25 (7.5% surtax) |
📌 Warning:
- If your "double layer" cup is plastic and not vacuum-insulated, you pay 14%.
- Recommendation: If it is vacuum-insulated, DO NOT classify as plastic (HS 3924) to avoid the 14% tax. Classify as Vacuum Flask (HS 9617) for 0%.
🎯 4. 7323.93.00.60 – Steel Kitchen Ware (Enamel/Stainless)
| Item | Content |
|---|---|
| Base Tariff | 2.0% |
| Surtax (Steel/Aluminum/Copper Surtax) | 50.0% |
| Total Tariff | 52.0% |
| Tax Calculation | CIF Value × 52.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:7323.93.00.60 → Steel surtax 50% |
📌 Critical Alert:
- This high tariff (52%) applies to non-vacuum stainless steel kitchenware.
- Do NOT classify a vacuum-insulated coffee cup here. If you declare a vacuum flask as "Steel Kitchen Ware," you will pay 52% instead of 0%. This is a common customs error.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must state: "Vacuum Insulated," "Double Wall," Capacity (e.g., 12 oz / 350ml). |
| ✅ Product Photos | ✔️ | Clear images showing the double-wall structure or vacuum seal label. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Vacuum Insulated Coffee Cup" or "Thermal Tumbler". Avoid vague terms like "Steel Cup." |
| ✅ Packing List | ✔️ | Confirm net weight and quantity. |
| ✅ Material Declaration | ✔️ | Specify: "Stainless Steel 304/316 Inner, Plastic Lid, Vacuum Seal." |
✅ 2. Declaration Tips (Key Mantra)
🔥 “Vacuum is Key, Plastic is Tax, Steel is Penalty!”
| Scenario | Correct HS Code | Tax Rate | Incorrect Code | Consequence |
|---|---|---|---|---|
| Vacuum Insulated Metal Cup (≤1L) | 9617.00.10.00 |
0% | 3924.10.20.00 (Plastic) |
Pays 14% unnecessarily. |
| Vacuum Insulated Metal Cup (≤1L) | 9617.00.10.00 |
0% | 7323.93.00.60 (Steel Ware) |
Pays 52% (Disaster!) |
| Plastic Double-Wall Cup (No Vacuum) | 3924.10.20.00 |
14% | 9617.00.10.00 |
Risk of audit: "Is it vacuum? Prove it!" |
| Small Plastic Cup (Basic) | 3924.10.40.00 |
3.4% | 9617.00.10.00 |
Risk of audit. |
📌 Key Insight:
- The term "Vacuum" is your tax-saving keyword.
- Ensure the product description explicitly states "Vacuum Insulated" to justify HS 9617.
- If it is just "double-walled plastic" without vacuum, you must accept the 14% tax on HS 3924.10.20.00.
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Cups with Wooden/Bamboo Sleeves | If the sleeve is removable, classify by inner cup (Vacuum Flask). If integrated, still likely 9617 if vacuum core is dominant. |
| Glass Vacuum Cups | Still 9617.00.10.00. Glass inners are excluded from parts liability, so the whole unit is classified as a vessel. |
| Electro-Chemical Cups (Heating) | If it has a battery/heating element, it NO LONGER qualifies as a simple vacuum flask. It may fall under electronics (HS 8509) or complex appliances, potentially changing tax status. |
| Sets (Cup + Lid + Sleeve) | Declare as a set. If the cup is vacuum insulated, the whole set is 9617.00.10.00. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9617.00.10.00 |
0% | Best option for vacuum cups. Avoid HS 7323 (52%). |
| 🇨🇳 China | 9617.00.10.00 |
~10–15% | Varies by specific subheading. |
| 🇪🇺 EU | 8210.00.00 or 7323 |
0–4.5% | VAT applies (19–27%). Vacuum flasks often 0% duty. |
| 🇬🇧 UK | 7323.94 or 9617 |
0–6% | Post-Brexit tariffs. Check UK Tariff API. |
| 🇦🇺 Australia | 9617.00 |
5% | GSP not available. Low duty but high GST (10%). |
📌 Conclusion:
- The USA is uniquely favorable for vacuum flasks (0% duty) under current data.
- Stainless Steel Kitchenware (non-vacuum) is penalized heavily (52%) in the US.
- Plastic items are moderately taxed (14%).
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Vacuum Flask as "Steel Cup" (HS 7323)
👉 Result: Pay 52% tax instead of 0%.
👉 Fix: Always use "Vacuum Flask" or "Thermal Tumbler" in description.
❌ Error 2: Declaring a Plastic Cup as a Vacuum Flask (HS 9617)
👉 Result: Customs rejects, demands proof of vacuum seal. Delay + Demurrage fees.
👉 Fix: If no vacuum, use HS 3924. Be honest about material.
❌ Error 3: Ignoring Capacity Limits
👉 Result: Misclassification between 9617.00.10 (≤1L) and 9617.00.30 (1–2L).
👉 Fix: Accurately measure internal capacity. Both are 0% duty, but correct code matters for statistics.
❌ Error 4: Vague Description "Coffee Cup"
👉 Result: Customs uses discretionary classification, likely assigning highest duty code.
👉 Fix: Use "Double Wall Vacuum Insulated Coffee Tumbler, 350ml, Stainless Steel."
✅ Correct Declaration Example:
"Vacuum Insulated Stainless Steel Coffee Tumbler, Double Wall, Capacity 350ml (12oz), Model XYZ, No Heating Element"
🎯 VII. Conclusion: Precision Classification, Maximum Savings!
🎯 Remember the Mantra:
🔹 "Vacuum = 0% Duty (HS 9617)"
🔹 "Plastic = 14% Duty (HS 3924)"
🔹 "Steel (Non-Vacuum) = 52% Penalty (HS 7323)"
🎯 "One word 'Vacuum' saves you 52% tax! Don't let 'Steel Cup' kill your profit!"
📌 Pro Tip:
If your product is not vacuum insulated (just double-layer plastic), you cannot escape the 14% tax. However, if it is vacuum insulated, ensure the commercial invoice explicitly states "Vacuum Insulated" to trigger the 0% HS 9617 classification.
📣 Immediate Action:
📞 Contact your broker with:
1. Product photos showing double-wall structure.
2. Capacity in ml/oz.
3. Explicit statement: "Vacuum Insulated."
🚀 Maximize profit by claiming the 0% duty rate for Vacuum Flasks!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Every Cent of Tax Savings is Worth the Precision!
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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。