Fixing Solution Measuring Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9023000000 | 17.5% | CN | US | 官方文档 |
| 7013492090 | 40.0% | CN | US | 官方文档 |
| 7013493000 | 28.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🧪 Fixing Solution Measuring Cup
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Know the "Fixing Solution Measuring Cup"?
A Fixing Solution Measuring Cup is a specialized container used in photography (traditional darkroom processes) or laboratory settings to measure and mix fixing agents (such as sodium thiosulfate solutions). Its classification depends heavily on its material and primary function.
In international trade, these cups are generally categorized under: 1. Plastic Tableware/Kitchenware: If made of plastic and used for general lab/darkroom mixing. 2. Glassware: If made of glass and used for table or laboratory purposes. 3. Instruments/Models: If specifically designed for demonstrational/educational purposes.
⚠️ Key Distinction Point:
- If the cup is a simple plastic container for measuring liquids → Likely Chapter 39 (Plastics).
- If the cup is glass and valued under/over $3 → Chapter 70 (Glassware).
- If it is a demonstrational model (e.g., educational kit part) → Chapter 90.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided <DATA>, here are the specific HS Codes relevant to "Measuring Cups" depending on their material and description:
| HS Code | Product Description | Material/Type | Applicable Scenario | Tax Rate |
|---|---|---|---|---|
3924.10.40.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other | Plastic | General plastic measuring cups for darkroom/lab use | 3.4% |
3924.10.20.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls... | Plastic | Plastic cups specifically classified as "cups" under heading 3924.10 | 14.0% |
7013.49.20.90 |
Glassware of a kind used for table, kitchen, toilet, office...: Glassware of a kind used for table... or kitchen purposes... Valued not over $3 each Other | Glass | Low-value glass measuring cups (<$3) | 30.0% |
7013.49.30.00 |
Glassware... Valued over $3 but not over $5 each: Cut or engraved | Glass | Medium-value glass measuring cups ($3–$5) with cut/engraved details | 18.8% |
9023.00.00.00 |
Instruments, apparatus and models, designed for demonstrational purposes (e.g., in education or exhibitions), unsuitable for other uses | Any Material | Educational/demonstrational measuring cup kits (e.g., school science lab demos) | 7.5% |
🔍 Critical Reminder:
- Plastic Cups: Choose between3924.10.40.00(3.4%) and3924.10.20.00(14.0%) based on whether they are broadly "other household articles" or specifically "cups." Note: 3924.10.20.00 explicitly lists "cups," so if it's a standard cup, this may apply, but 3924.10.40.00 is often used for "other" plastic tableware.
- Glass Cups: The price per unit is crucial.
- Under $3:7013.49.20.90(30% – High Tax!)
- $3–$5:7013.49.30.00(18.8%)
- Educational Kits: If the cup is part of a "demonstrational model" for schools/exhibitions,9023.00.00.00(7.5%) is the most advantageous option, provided it is unsuitable for other uses.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current rates apply (as per 2026 data provided)
🎯 1. 3924.10.40.00 – Plastic Tableware/Kitchenware (Other)
| Item | Content |
|---|---|
| Base Duty | 3.4% |
| Additional Tariff (Section 301/IEEPA) | 0.0% |
| Total Tax Rate | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Eligibility | ✅ Yes (if under $800) |
| Legal Basis | USHTS 3924.10.40.00 |
📌 Explanation:
- This is the most cost-effective option for plastic measuring cups.
- No additional punitive tariffs apply.
- Ideal for bulk shipments of standard plastic lab/darkroom cups.
🎯 2. 3924.10.20.00 – Plastic Cups (Specifically Listed)
| Item | Content |
|---|---|
| Base Duty | 6.5% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Eligibility | ✅ Yes (if under $800) |
| Legal Basis | USHTS 3924.10.20.00 |
📌 Explanation:
- If customs determines the cup falls strictly under "cups" (heading 3924.10.20), the tax jumps to 14%.
- Strategy: Argue for3924.10.40.00("other household articles") if the cup is specialized (e.g., non-standard shape, lab-specific) rather than a generic drinking cup.
🎯 3. 7013.49.20.90 – Glassware, Valued Not Over $3 Each
| Item | Content |
|---|---|
| Base Duty | 22.5% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 30.0% |
| Tax Calculation | CIF Value × 30.0% |
| De Minimis Eligibility | ✅ Yes (if under $800) |
| Legal Basis | USHTS 7013.49.20.90 |
📌 Explanation:
- High Tax Alert: Glass measuring cups under $3 are heavily taxed (30%).
- Avoid this classification if possible. Consider upgrading product value slightly or switching to plastic.
🎯 4. 7013.49.30.00 – Glassware, Valued $3–$5, Cut/Engraved
| Item | Content |
|---|---|
| Base Duty | 11.3% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 18.8% |
| Tax Calculation | CIF Value × 18.8% |
| De Minimis Eligibility | ✅ Yes (if under $800) |
| Legal Basis | USHTS 7013.49.30.00 |
📌 Explanation:
- If the glass cup is cut or engraved, it falls into this bracket.
- Tax is lower than the <$3 category but still significant.
🎯 5. 9023.00.00.00 – Demonstrational Instruments/Models
| Item | Content |
|---|---|
| Base Duty | 0.0% |
| Additional Tariff | 7.5% |
| Total Tax Rate | 7.5% |
| Tax Calculation | CIF Value × 7.5% |
| De Minimis Eligibility | ❌ No (Deny De Minimis for certain instruments) |
| Legal Basis | USHTS 9023.00.00.00 |
📌 Explanation:
- Strategic Option: If the measuring cup is part of an educational kit or demonstration model unsuitable for other uses, this 7.5% rate applies.
- Requirement: Must be clearly labeled and designed for education/exhibition. Cannot be used as a standard lab cup in daily operations.
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Detail material (Plastic vs. Glass), volume, and intended use (Lab vs. Table). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Measuring Cup" or "Glass Measuring Cup" and unit value. |
| ✅ Product Photos | ✔️ | Show any markings, engraving, or educational packaging. |
| ✅ Labeling | ✔️ | If claiming 9023.00.00.00, label as "Educational Demonstration Model – Not for General Use." |
| ✅ Declaration of Value | ✔️ | Critical for glassware. Must be accurate to avoid reclassification to higher tax brackets. |
✅ 2. Classification Strategy (Key Tips)
🔥 "Material First, Value Second, Purpose Third!"
| Situation | Recommended HS Code | Reason |
|---|---|---|
| Standard Plastic Cup | 3924.10.40.00 (3.4%) |
Lowest tax. Argue as "other household article" if not a standard drinking cup. |
| Plastic Cup (Generic) | 3924.10.20.00 (14.0%) |
If customs insists it's a "cup." Higher tax. |
| Glass Cup < $3 | 7013.49.20.90 (30.0%) |
Avoid! Extremely high tax. |
| Glass Cup $3–$5 (Engraved) | 7013.49.30.00 (18.8%) |
Only if engraved. If plain, may fall under <$3 category. |
| Educational Kit Component | 9023.00.00.00 (7.5%) |
Best if designed for schools/exhibitions. Must be "unsuitable for other uses." |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Shipment (Plastic + Glass) | Declare separately! Do not mix under one HS Code. |
| Glass Cup with No Engraving | Ensure unit value is clearly stated. If <$3, expect 30% tax. Consider pricing above $3 to hit 18.8%? No, 18.8% is for engraved. Plain glass may still be 30%. Check HTS for plain glass ($3–$5) – often 7013.49.40.00 or similar. Note: Provided data only lists engraved for $3–$5. |
| OEM Custom Cups | Provide design drawings to prove if they are "demonstrational" or "standard." |
| De Minimis (Section 321) | Plastic cups (3924) are eligible. Glass cups are also eligible if <$800. Demonstrational instruments (9023) may be restricted. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Tax | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
3.4% | Best for plastic. Avoid glass <$3. |
| 🇨🇳 China | 3924.10.40.00 |
~5–10% | Check local customs for exact rates. |
| 🇪🇺 EU | 3924.10.40.00 |
4.5% | VAT applies separately. |
| 🇬🇧 UK | 3924.10.40.00 |
4.5% | Post-Brexit tariffs may vary. |
📌 Conclusion:
- Plastic is the most tax-efficient material for measuring cups entering the US.
- Glass is heavily taxed, especially under $3.
- Educational/Demonstrational items offer a middle ground (7.5%) but require strict compliance with "unsuitable for other uses" criteria.
📌 VI. Common Errors & Pitfalls
❌ Error 1: Declaring a glass cup as "Plastic" to avoid 30% tax
👉 Consequence: Customs inspection will reveal material mismatch → Seizure + Fine.
❌ Error 2: Using 9023.00.00.00 for standard lab cups
👉 Consequence: Customs will reject "demonstrational" claim if the cup is suitable for general lab use → Reclassification to 30% (Glass) or 14% (Plastic).
❌ Error 3: Ignoring Unit Value for Glassware
👉 Consequence: If value is <$3, tax is 30%. If you declare $3.01 but it's plain (not engraved), it may not fit 7013.49.30.00 → Uncertainty & Delays.
🎯 VII. Conclusion: Professional Declaration for Cost Savings
🎯 Key Takeaway:
🔹 Plastic Cups: Aim for
3924.10.40.00(3.4%).
🔹 Glass Cups: Avoid if <$3 (30% tax). If $3–$5, ensure engraving to hit 18.8%.
🔹 Educational Kits: Use9023.00.00.00(7.5%) but ensure strict "demonstration-only" labeling.
📌 Pro Tip:
For Plastic Measuring Cups, 3924.10.40.00 is the gold standard for low-cost, low-tax clearance. Ensure your product description emphasizes "other household articles" or "laboratory supplies" rather than just "cups" to avoid the 14% bracket.
📣 Action Item:
📞 Contact your customs broker with product photos and unit price.
🚀 Declare accurately to avoid audits and maximize profit margins!
✨ Professional Clearance, Precise Classification!
💼 Every percentage point counts in customs duty!
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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。