Earring Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926400090 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 7616995175 | 37.5% | CN | US | 官方文档 |
| 7326200020 | 88.9% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
商品图片
AI分析
📦 Earring Box (Jewelry Storage & Organization)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Entry Strategies
📌 I. Product Definition & Classification: What Exactly is an "Earring Box"?
An "Earring Box" is a generic term often used by retailers for various storage solutions. However, in international trade, material and function dictate the HS Code. They are generally categorized into three main types:
- Plastic/Synthetic Resin Boxes: The most common "fast fashion" or promotional earring cards/boxes.
- Metal Frameworks (Stand/Holder): Wire racks or pegboards used to display earrings, often with a base.
- Other Metal Articles (Iron/Steel/Aluminum): Rigid storage tins or decorative metal cases.
⚠️ Critical Distinction:
- If the box is made of plastic and is for storage/ornament, it falls under Chapter 39.
- If the structure is primarily a metal rack/stand for holding earrings, it falls under Chapter 73 (Iron/Steel) or Chapter 76 (Aluminum).
- Do not assume "jewelry box" automatically means "jewelry" (HS 71); if it’s just the container/storage unit, it is classified by its material.
📋 II. HS Code Classification Details (2026 Latest Tariff Matrix)
Based on the provided data, here are the 5 specific HS Codes applicable to "Earring Boxes" depending on material and structure:
| HS Code | Material Inference | Product Form & Function | Why This Code Fits |
|---|---|---|---|
| 3926.40.00.90 | Plastic / Synthetic | Decorative storage vessel | Matches "decorative articles" and "other plastic products". Best for plastic display boxes. |
| 3926.90.99.89 | Plastic | Other plastic articles (Catch-all) | Used if not specifically listed in 3926.40. Fits "other plastic articles" not elsewhere specified. |
| 7616.99.51.75 | Aluminum | Other aluminum articles | Specifically for aluminum storage/display items. Fits rigid aluminum earring cases or stands. |
| 7326.20.00.20 | Steel / Metal | Stands / Supports | If the "box" is essentially a metal rack/stand for holding earrings, this is the most accurate functional code. |
| 7326.90.86.88 | Iron / Steel | Other iron/steel articles | For rigid metal storage tins or decorative metal boxes that don't fit the "stand" category. |
🔍 Key Takeaway:
- Plastic = Chapter 39 (Lowest Tariff)
- Aluminum = Chapter 76 (Medium Tariff)
- Iron/Steel = Chapter 73 (Highest Tariff)
- Misclassification Risk: Calling a steel stand a "plastic box" will lead to customs delays and penalties.
💰 III. 2026 Latest Tariff Rate Breakdown (USA Origin: China CN)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Current Rates)
🎯 1. 3926.40.00.90 —— Plastic Decorative Storage Box (Best Option)
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | 10.0% |
| Total Effective Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ No (Value typically exceeds $800 threshold for small parts, but bulk shipments are definitely taxable) |
| Legal Basis | Base Rate (5.3%) + Section 122 (10%) |
📌 Explanation:
- This is the most cost-effective classification for plastic earring boxes.
- Section 122 is a specific provision that adds 10% to certain plastic articles.
- No Section 301 tariff applies here, making it significantly cheaper than metal counterparts.
🎯 2. 3926.90.99.89 —— Other Plastic Articles (Fallback)
| Item | Details |
|---|---|
| Base Duty Rate | 5.3% |
| Section 301 Additional Duty | 7.5% |
| Section 122 Duty | 10.0% |
| Total Effective Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ No |
| Legal Basis | Base Rate (5.3%) + Section 301 (7.5%) + Section 122 (10%) |
📌 Note:
- This code is a "catch-all" for plastics not specifically listed in 3926.40.
- It incurs an additional 7.5% Section 301 tariff compared to 3926.40.
- Only use this if the product cannot be classified as a "decorative storage vessel" under 3926.40.
🎯 3. 7616.99.51.75 —— Aluminum Articles
| Item | Details |
|---|---|
| Base Duty Rate | 2.5% |
| Section 301 Additional Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Effective Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| Legal Basis | Base Rate (2.5%) + Section 301 (25%) + Section 122 (10%) |
📌 Explanation:
- Aluminum boxes have a lower base rate (2.5%) but suffer from the heavy 25% Section 301 tariff.
- Total cost is 2.45x higher than plastic (3926.40).
🎯 4. 7326.20.00.20 —— Steel Stands/Racks (High Risk)
| Item | Details |
|---|---|
| Base Duty Rate | 3.9% |
| Section 301 Additional Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Section 232 / Special Metal Duty | 50.0% |
| Total Effective Tax Rate | 88.9% |
| Tax Calculation | CIF Value × 88.9% |
| Legal Basis | Base + Sec 301 + Sec 122 + 50% Steel/Aluminum Surcharge |
⚠️ Critical Warning:
- This code attracts a massive 50% additional tariff for steel/iron products.
- If your "earring box" is a metal stand, the tax rate is nearly 90%.
- Strategy: If possible, avoid steel stands. Use plastic or aluminum alternatives.
🎯 5. 7326.90.86.88 —— Other Iron/Steel Articles (Tins/Boxes)
| Item | Details |
|---|---|
| Base Duty Rate | 2.9% |
| Section 301 Additional Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Section 232 / Special Metal Duty | 50.0% |
| Total Effective Tax Rate | 87.9% |
| Tax Calculation | CIF Value × 87.9% |
| Legal Basis | Base + Sec 301 + Sec 122 + 50% Steel/Aluminum Surcharge |
⚠️ Critical Warning:
- Similar to the stand, this rigid metal box incurs the 50% metal surcharge.
- Total rate is 87.9%, making it extremely unprofitable for low-margin goods.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Essential Documentation Checklist
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specification | Yes | Clearly state material: "100% Plastic" vs "Aluminum Alloy". |
| ✅ Material Declaration | Yes | Must explicitly declare "Plastic" for HS 39xx, or "Steel/Aluminum" for HS 73xx/76xx. |
| ✅ Commercial Invoice | Yes | Describe as "Plastic Earring Display Box" (not just "Earring Box"). |
| ✅ Photos | Yes | Show the material texture. Clear photos help customs verify material. |
| ✅ Packing List | Yes | Include dimensions and weight. |
✅ 2. Naming & Description Tips (Key for Clearance)
🔥 "Material Matters! Don't Just Say 'Box'!"
| Scenario | Recommended Description | Risk if Vague |
|---|---|---|
| Plastic Box | "Plastic Decorative Earring Storage Box, 100% PP Material" | Low Risk. Customs may inspect but likely clears quickly. |
| Metal Stand | "Steel Earring Display Rack/Stand" | High Risk. Triggers 50% metal surcharge. |
| Mixed Material | "Plastic Box with Metal Clasp" | Medium Risk. Customs may classify based on essential character (usually plastic). |
| Generic "Jewelry Box" | "Plastic Jewelry Organizer Box" | Safe. Avoid "Metal Jewelry Box" unless you accept 88% tax. |
✅ 3. Special Handling & Strategy
| Situation | Recommendation |
|---|---|
| Minimizing Tax | Choose Plastic (HS 3926.40.00.90). The 15.3% rate is the lowest. Avoid metal if possible. |
| Metal Products | If you MUST ship metal (e.g., premium aluminum), ensure you budget for 37.5% (Aluminum) or 88% (Steel). |
| Section 122 | Note that Section 122 (10%) applies to all these codes. It’s a fixed cost for plastic and some metal goods. |
| Pre-Arbitration | For large volumes, consider applying for a Pre-Classification Ruling from US Customs to confirm the HS Code and avoid disputes. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tax Rate (China Origin) | Remarks |
|---|---|---|---|
| 🇺🇸 USA | 3926.40.00.90 |
15.3% | Best Option. Low base + 10% Sec 122. |
| 🇨🇳 China | 3926.40.00.90 |
~5-7% | Low import duty, no Section 301/122. |
| 🇪🇺 EU | 3926.40.00.90 |
~6.5% | Standard EU tariff, no US-style additional duties. |
| 🇬🇧 UK | 3926.40.00.90 |
~5-6% | Post-Brexit, still competitive. |
📌 Conclusion:
- The USA has unique, high additional tariffs (Section 122, 301, 232).
- Plastic is the most tariff-friendly material for earring boxes in the US.
- Steel/Aluminum is heavily penalized in the US market.
📌 VI. Common Errors & Pitfalls (Learn from Others' Mistakes)
❌ Error 1: Declaring a Steel Stand as a Plastic Box
👉 Consequence: Customs inspection reveals metal → 88.9% tax + fines + seizure.
❌ Error 2: Using "Jewelry Box" without material specification
👉 Consequence: Customs may assign the highest default tariff or demand detailed proof.
❌ Error 3: Ignoring Section 122 for Plastic Goods
👉 Consequence: Underestimating costs. The 10% surcharge is real and applies to most plastic accessories.
❌ Error 4: Assuming "De Minimis" ($800) applies to bulk shipments
👉 Consequence: Bulk shipments are always taxable. Do not rely on de minimis for B2B shipments.
✅ Correct Approach:
"Plastic Earring Display Box, 100% Polypropylene, Decorative Storage, Model XYZ, HS Code 3926.40.00.90"
🎯 VII. Conclusion: Strategic Classification for Profitability
🎯 Key Takeaways:
🔹 Plastic is King: HS
3926.40.00.90at 15.3% is the most cost-effective choice.
🔹 Steel is a Trap: HS7326.xxcan hit 88.9% due to the 50% metal surcharge. Avoid unless necessary.
🔹 Aluminum is Moderate: HS7616.99.51.75at 37.5% is a middle ground.
🔹 Declare Material Clearly: Always specify "Plastic," "Aluminum," or "Steel" in your commercial invoice.
📌 Pro Tip:
If your product is a hybrid (e.g., plastic box with metal hinges), ensure the plastic component is the essential character. If so, it may still qualify for the lower plastic tariff, but provide detailed technical drawings to justify this.
📣 Immediate Action:
📞 Contact your freight forwarder with the material specification before shipping.
🚀 Optimize your supply chain by sourcing plastic-based earring boxes for the US market to minimize tax burden.
✨ Precise Classification, Maximized Profit!
💼 Don’t let a 70% tax difference erase your margin!
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。