Food Bowl
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6911103510 | 43.5% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 6912003910 | 14.5% | CN | US | 官方文档 |
| 6911103710 | 25.5% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
商品图片
AI分析
🍽️ Food Bowl (Dinnerware for Table Use)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Food Bowl"?
A food bowl is a container designed for serving or holding food, commonly used in households, restaurants, cafeterias, and institutional settings. In international trade, it is classified based on material composition, construction, and intended use.
⚠️ Key Distinction:
- If made of ceramic (including porcelain) → classified under 6911.10 / 6912.00
- If made of plastic or non-metallic synthetic materials → classified under 3924.10
- Must be intended for table use (not industrial, storage, or decorative only)
📦 Two, HS Code Classification Details (2026 Official Tariff Matrix)
| HS Code | Product Description | Material Type | Intended Use | Includes Drive Circuit? |
|---|---|---|---|---|
6911.10.35.10 |
Ceramic dinnerware (e.g., plates, bowls), for table use | Ceramic (non-porcelain) | Household/restaurant tableware | ❌ No |
3924.10.40.00 |
Plastic dinnerware (bowls, plates), for table use | Plastic (non-metallic) | Disposable or reusable tableware | ❌ No |
6912.00.39.10 |
Non-ceramic ceramic dinnerware (e.g., stoneware, earthenware), for table use | Non-porcelain ceramic | Table use, not decorative | ❌ No |
6911.10.37.10 |
Porcelain dinnerware (bowls, plates), for table use | Porcelain (high-fired ceramic) | Premium tableware | ❌ No |
3924.10.20.00 |
Plastic or non-metallic dinnerware (bowls, plates), for table use | Plastic or synthetic resin | Reusable or disposable | ❌ No |
🔍 Critical Insight:
- "Ceramic" ≠ "Porcelain" — porcelain is a subset of ceramic with higher density and translucency → different HS codes
- Plastic items are treated separately even if they mimic ceramic → 3924.10 applies regardless of shape or design
- No electronic components — if no circuitry, sensor, or power source, no drive board → all are non-electronic
💰 Three, 2026 Updated Tariff Breakdown (With附加 Taxes Explained)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including all subsequent imports)
🎯 1. 6911.10.35.10 — Ceramic Dinnerware (Non-Porcelain), for Table Use
| Item | Detail |
|---|---|
| Base Tariff | 26.0% (ad valorem) |
| Section 301 Additional Duty | +7.5% (from USITC under Section 301 of Trade Act) |
| Section 122 (IEEPA) Additional Duty | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Duty | 43.5% |
| Tax Calculation | CIF Value × 43.5% |
| De Minimis Threshold | ❌ Not applicable (denied under US law) |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301:9903.88.01 → HS:6911.10.35.10 |
📌 Explanation:
- 26% base = standard tariff for ceramic dinnerware
- +7.5% Section 301 = punitive tariff due to China’s alleged unfair trade practices
- +10% IEEPA = emergency economic powers tariff targeting Chinese-origin goods
- Total: 43.5% — Extremely high for non-essential consumer goods
🎯 2. 3924.10.40.00 — Plastic Dinnerware (Non-Metallic), for Table Use
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Duty | 0.0% (no 301 duty on this subheading) |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → HS:3924.10.40.00 |
📌 Explanation:
- 3.4% base = low for plastic goods
- No 301 duty → plastic dinnerware not included in 301 list
- +10% IEEPA = applies to all Chinese-origin plastic goods under this category
- Total: 13.4% — still significant, but far lower than ceramic
🎯 3. 6912.00.39.10 — Non-Ceramic Ceramic Dinnerware (e.g., Stoneware), for Table Use
| Item | Detail |
|---|---|
| Base Tariff | 4.5% |
| Section 301 Additional Duty | 0.0% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 14.5% |
| Tax Calculation | CIF Value × 14.5% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → HS:6912.00.39.10 |
📌 Explanation:
- 4.5% base = standard for stoneware/earthenware
- No 301 duty — not on the 301 list
- +10% IEEPA — applies universally to Chinese-origin non-porcelain ceramics
- Total: 14.5% — moderate, but still high for bulk consumer items
🎯 4. 6911.10.37.10 — Porcelain Dinnerware (Bowls, Plates), for Table Use
| Item | Detail |
|---|---|
| Base Tariff | 8.0% |
| Section 301 Additional Duty | +7.5% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 25.5% |
| Tax Calculation | CIF Value × 25.5% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301:9903.88.01 → HS:6911.10.37.10 |
📌 Explanation:
- 8% base = higher than standard ceramic due to premium material
- +7.5% Section 301 = porcelain is specifically targeted under 301 actions
- +10% IEEPA = applies to all Chinese-origin porcelain
- Total: 25.5% — high but less than ceramic non-porcelain (43.5%) — due to lower base tariff
🎯 5. 3924.10.20.00 — Plastic or Non-Metallic Dinnerware (General), for Table Use
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Section 301 Additional Duty | +7.5% |
| Section 122 (IEEPA) Additional Duty | +10.0% |
| Total Effective Duty | 24.0% |
| Tax Calculation | CIF Value × 24.0% |
| De Minimis Threshold | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → Section 301:9903.88.01 → HS:3924.10.20.00 |
📌 Explanation:
- 6.5% base = standard plastic tableware
- +7.5% Section 301 = this subheading is included in the 301 list
- +10% IEEPA = applies to all Chinese-origin plastic goods
- Total: 24.0% — surprisingly high due to dual附加 taxes🔥 Why this is a trap:
- Many importers assume plastic = low duty → wrong
- This item is specifically targeted under Section 301 and IEEPA
- No de minimis exemption — even small shipments are fully taxed
🛠️ Four, Customs Clearance Best Practices (Real-World Tips)
✅ 1. Required Documentation (Must-Have Checklist)
| Document | Required? | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Include material, dimensions, weight, intended use |
| ✅ Material Certificate (e.g., FDA, REACH, RoHS) | ✔️ | Especially for plastic items |
| ✅ Product Photos (front, back, label, base) | ✔️ | Show brand, model, material |
| ✅ Commercial Invoice | ✔️ | Clearly state "Food Bowl, for Table Use" |
| ✅ Certificate of Origin (CO) | ✔️ | Critical for tariff eligibility |
| ✅ Packing List | ✔️ | Show quantity per container, packaging type |
| ✅ Test Report (if applicable) | ✔️ | For food-safe plastic (e.g., BPA-free, non-toxic) |
✅ 2.申报技巧 (Key Pro Tips)
🔥 "Material First, Use Second, Origin Last!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Ceramic bowl (non-porcelain) | 6911.10.35.10 |
Misclassified as 6912.00.39.10 |
| Porcelain bowl | 6911.10.37.10 |
Confused with standard ceramic |
| Plastic bowl (no metal) | 3924.10.40.00 |
Misclassified as 3924.10.20.00 |
| Plastic bowl with 301 duty | 3924.10.20.00 |
Mistakenly thought to be exempt |
| Reusable plastic bowl | 3924.10.20.00 |
Treated as "general" — higher duty |
✅ Pro Tip:
- Always verify the exact subheading — even small differences (e.g., 20 vs 40) change the duty - Use USITC’s HTSUS database or customs brokers for final validation
✅ 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| OEM/Branded Bowls | Provide design specs + brand license to avoid "unauthorized" classification |
| Bamboo or Wood Composite Bowls | May fall under 4419.91.00.00 — not covered here; consult expert |
| BPA-Free Plastic Bowls | Still subject to 301 + IEEPA — no exemption |
| Bulk Orders (1000+ units) | Request advance ruling to lock in tariff rate |
| Non-Chinese Origin (e.g., Vietnam, Mexico) | May qualify for IEEPA exemption — apply for CO with proof |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Certification Required | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 6911.10.35.10, 3924.10.40.00, etc. |
3.4%–26.0% | +7.5% (301), +10% (IEEPA) | FDA, RoHS | High tariffs apply |
| 🇨🇳 China | 6911.10.35.10, 3924.10.40.00 |
5% | None | CCC, RoHS | No 301/IEEPA |
| 🇪🇺 EU | 6911.10.35.10, 3924.10.40.00 |
0% | None | CE, REACH | No extra duties |
| 🇦🇺 Australia | 6911.10.35.10, 3924.10.40.00 |
5% | None | RCM | No 301/IEEPA |
| 🇯🇵 Japan | 6911.10.35.10, 3924.10.40.00 |
0% | None | PSE | No附加 taxes |
📌 Key Takeaway:
- The U.S. is the only market imposing both 301 and IEEPA duties on food bowls
- China-origin plastic and ceramic items face the highest tariffs
- Vietnam/Mexico-origin goods may qualify for IEEPA exemption — consider shifting production
📌 Six, Common Mistakes & How to Avoid Them
❌ Mistake 1: Classifying a porcelain bowl as 6911.10.35.10
👉 Result: Lower base tariff → underpayment → penalties
❌ Mistake 2: Assuming plastic bowls are duty-free
👉 Result: Misclassified as 3924.10.40.00 → missed 301 + IEEPA → 24% vs 13.4%
❌ Mistake 3: Using generic term “dinnerware” in invoice
👉 Result: Customs cannot verify material → delay or rejection
❌ Mistake 4: Not providing material proof for plastic
👉 Result: Suspected non-food-safe → detention or rejection
✅ Correct Declaration Example:
"Porcelain Food Bowl, 200ml, for Table Use, Model ABC, FDA & RoHS Certified, Origin: China"
🎯 Seven, Conclusion: Precision Pays Off!
🎯 Remember the Golden Rule:
🔹 "Material Defines Code, Code Defines Tax, Tax Defines Profit!"
🔹 "One wrong HS code = 20%+ extra cost!"
📌 Pro Tip:
If your product is originating from Vietnam, Mexico, Thailand, or Malaysia, you may qualify for IEEPA exemption — apply for a Certificate of Origin and request a pre-ruling.
📣 Act Now!
📞 Contact a licensed customs broker + Submit product photos + Request HS Code Pre-Ruling
🚀 Avoid surprise tariffs, prevent delays, and protect your margins!
✨ Smart Importing Starts with Accurate Classification!
💼 Your profit margin depends on one small code — get it right!
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。