Foot Bath Bucket
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924905650 | 20.9% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 8509805095 | 14.2% | CN | US | 官方文档 |
| 3922900000 | 41.3% | CN | US | 官方文档 |
| 7324290000 | 67.5% | CN | US | 官方文档 |
商品图片
AI分析
🛁 Foot Bath Bucket (Hydrotherapy & Sanitary Ware)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Foot Bath Buckets"?
Foot bath buckets are versatile household items ranging from simple plastic containers to complex electric appliances with heating and massage functions. In international trade, they are strictly categorized based on material, functionality, and power source. Misclassification is the #1 cause of customs delays and excessive duties.
⚠️ Key Distinction Points:
- Non-electric, Plastic, Household Use: Classified under Chapter 39 (Plastics).
- Electric, Heating/Massaging: Classified under Chapter 85 (Electrical Machinery).
- Plastic Sanitary Ware (Bathtubs): Classified under Chapter 39 (Specific Subheading).
- Metal Sanitary Ware: Classified under Chapter 73 (Iron/Steel).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material/Power |
|---|---|---|---|
3924.90.56.50 |
Plastic household articles, other (Foot Bath Bucket - General) | Non-electric foot bath, basic plastic, home care | ✅ Plastic, No Power |
3924.10.40.00 |
Plastic tableware or cookware (Foot Bath Bucket - Kitchen/Household) | Plastic foot bath classified as tableware/cookware equivalent | ✅ Plastic, No Power |
8509.80.50.95 |
Electro-mechanical domestic appliances (Heated/Massaging Foot Bath) | Electric foot bath with heater, pump, or massage jets | ✅ Plastic/Metal, With Power |
3922.90.00.00 |
Plastic sanitary ware, other (Bathtub/Basin) | Large plastic tubs, bathtubs, not specifically foot baths | ✅ Plastic, Sanitary |
7324.29.00.00 |
Iron or steel sanitary ware, other | Metal bathtubs, stainless steel foot tubs | ✅ Steel/Metal |
🔍 Key Reminder:
- Electric vs. Non-Electric is Critical: If it plugs in and heats water, it MUST go to8509. Declaring an electric foot bath as3924(plastic) will result in seizure or heavy penalties. - Material Matters: Plastic items generally have lower base tariffs than metal items, but specific "sanitary" classifications (3922,7324) may attract higher "Section 301" or additional tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current tariffs apply (including Section 301 & Section 232 impacts)
🎯 1. 3924.90.56.50 —— Plastic Household Articles (Foot Bath - General)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Duty | 7.5% |
| Section 122 Duty | 10% |
| Total Duty Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ No (Subject to full duty) |
| Legal Basis Path | USITC:3924.90.56.50 → Section 301: 7.5% → Section 122: 10% |
📌 Explanation:
- This is a general plastic household item. It attracts moderate additional tariffs. - Total Cost Impact: ~21% of product value.
🎯 2. 3924.10.40.00 —— Plastic Tableware/Cookware (Foot Bath - Tableware Category)
| Item | Content |
|---|---|
| Base Duty Rate | 3.4% |
| Section 301 Duty | 0.0% |
| Section 122 Duty | 10% |
| Total Duty Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:3924.10.40.00 → Section 122: 10% |
📌 Note:
- This classification is favorable if the product can be argued as "tableware-like" (e.g., shallow basin, simple plastic). - Savings: Saves 7.5% compared to the general plastic category (3924.90.56.50). - Risk: Must justify why it fits "tableware/cookware" rather than "other household articles."
🎯 3. 8509.80.50.95 —— Electro-mechanical Appliances (Heated/Massaging Foot Bath)
| Item | Content |
|---|---|
| Base Duty Rate | 4.2% |
| Section 301 Duty | 0.0% |
| Section 122 Duty | 10% |
| Total Duty Rate | 14.2% |
| Tax Calculation | CIF Value × 14.2% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:8509.80.50.95 → Section 122: 10% |
📌 Key Insight:
- Best Rate for Electric Models: Even though it's electrical, the base rate is higher (4.2%), but Section 301 is 0%, resulting in a lower total duty (14.2%) than the non-electric plastic bucket (20.9%). - Certification Required: Must have UL/ETL safety certification for US market.
🎯 4. 3922.90.00.00 —— Plastic Sanitary Ware (Bathtub/Basin)
| Item | Content |
|---|---|
| Base Duty Rate | 6.3% |
| Section 301 Duty | 25.0% |
| Section 122 Duty | 10% |
| Total Duty Rate | 41.3% |
| Tax Calculation | CIF Value × 41.3% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:3922.90.00.00 → Section 301: 25% → Section 122: 10% |
📌 Warning:
- Highest Risk for Plastic Items: If customs views your foot bath as a "bathtub" or "sanitary ware" (large, fixed, or tub-like), the Section 301 tariff jumps to 25%. - Avoid: Do not declare standard foot baths as "bathtubs" unless they are large, built-in, or explicitly sanitary tubs.
🎯 5. 7324.29.00.00 —— Iron/Steel Sanitary Ware
| Item | Content |
|---|---|
| Base Duty Rate | 0.0% |
| Section 301 Duty | 7.5% |
| Steel/Aluminum/Copper Add-on | 50.0% |
| Section 122 Duty | 10% |
| Total Duty Rate | 67.5% |
| Tax Calculation | CIF Value × 67.5% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | USITC:7324.29.00.00 → Section 301: 7.5% → Steel Add-on: 50% → Section 122: 10% |
📌 Critical Alert:
- Prohibitively High: Metal foot baths (stainless steel, iron) attract a 50% additional tariff under the "Steel/Aluminum/Copper" provisions. - Strategy: Avoid importing metal foot baths into the US unless the cost structure allows for 67.5% duty absorption.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Note |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must clearly state: Material (Plastic/Metal), Power (0W/50W), Function (Heating/Non-Heating) |
| ✅ Product Photos | ✔️ | Clear shots of label, model number, and power cord (if electric) |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Electric Foot Bath Massager" or "Plastic Foot Spa Basin" |
| ✅ Bill of Lading | ✔️ | HS Code must match invoice |
| ✅ UL/ETL Certificate | ✔️ | MANDATORY for HS 8509 (Electric models) |
| ✅ FCC Certificate | ✔️ | For electronic components in electric models |
✅ 2. Classification Strategy (Key Mantra)
🔥 "Electric is 85, Plastic is 39, Metal is 73. Watch out for 'Sanitary' Trap!"
| Scenario | Correct HS Code | Incorrect HS Code | Consequence |
|---|---|---|---|
| Electric Heated Foot Bath | 8509.80.50.95 (14.2%) |
3924.90.56.50 (20.9%) |
Underpayment Penalty + Back Duties |
| Simple Plastic Foot Basin | 3924.10.40.00 (13.4%) |
3924.90.56.50 (20.9%) |
Overpayment (Save 7.5% by arguing tableware) |
| Plastic Bathtub/Tub | 3922.90.00.00 (41.3%) |
3924.10.40.00 (13.4%) |
Seizure/Underpayment (Sanitary goods are taxed higher) |
| Stainless Steel Foot Tub | 7324.29.00.00 (67.5%) |
3924.10.40.00 (13.4%) |
Huge Underpayment Penalty (Metal rules apply) |
✅ 3. Special Handling Tips
| Situation | Advice |
|---|---|
| OEM Private Label | Ensure the supplier provides a Letter of Guarantee that the material composition matches the declared HS Code. |
| Mixed Containers | If shipping both electric (8509) and plastic (3924) foot baths, declare separately to avoid mixed classification errors. |
| Section 122 Exemption? | Currently, Section 122 applies to most Chinese-origin goods. No exemption expected for foot baths in 2026. |
| De Minimis (Section 321) | Foot baths are NOT eligible for $800 de minimis exemption if classified under these specific HS codes due to trade remedies. |
🌍 V. Global Market Comparison (2026 Snapshot)
| Market | Recommended HS Code | Estimated Duty (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 8509.80.50.95 (Electric) / 3924.10.40.00 (Plastic) |
13.4% - 14.2% (Best Case) | UL, FCC, CA Prop 65 |
| 🇪🇺 EU | 8516.60 (Electric) / 3924.10 (Plastic) |
~1.7% - 4.2% (Low) | CE, RoHS, REACH |
| 🇬🇧 UK | 8516.60 / 3924.10 |
~4.2% - 7.5% | UKCA, RoHS |
| 🇨🇳 China | 8516.60 / 3924.10 |
~5% - 10% | CCC (if electric) |
📌 Conclusion:
- USA is the Most Costly Market: Due to Section 301 and Section 122 tariffs. - EU/UK are Friendly: No punitive additional tariffs, but strict environmental certifications (RoHS/REACH). - Strategy for US Market: Prioritize Plastic (3924.10) or Electric (8509) classifications. Avoid Metal (7324) and Sanitary Plastic (3922) if possible.
📌 VI. Common Mistakes & Pitfall Guide (Blood & Tears Lessons)
❌ Mistake 1: Declaring an Electric Foot Bath as Plastic Household Goods (3924)
👉 Consequence: Customs audits the power cord, reclassifies, and charges back-duties + interest. Penalty: 100%+ of duty value.
❌ Mistake 2: Calling a Small Plastic Basin a "Bathtub" (3922)
👉 Consequence: Triggers the 25% Section 301 tariff instead of the 0% tableware rate. Overpay 28% unnecessarily.
❌ Mistake 3: Ignoring UL Certification for Electric Models
👉 Consequence: CBP (Customs Border Protection) blocks entry at the port. Product destroyed or returned.
✅ Correct Description Example:
"Electric Foot Bath Massager, Plastic Housing, 500W Heater, UL Listed, Model FB-100"
HS Code:8509.80.50.95
Duty: 14.2%
🎯 VII. Conclusion: Precision Classification = Profit Protection
🎯 Remember the Mantra:
🔹 "Electric? Go 85. Plastic? Go 39. Metal? Avoid 73!"
🔹 "Tableware Rate (13.4%) Beats General Plastic (20.9%)."
🔹 "Sanitary Plastic (41.3%) is a Duty Trap."
📌 Pro Tip:
If you are importing plastic foot baths, try to argue for 3924.10.40.00 (Tableware/Cookware) to save 7.5% in duties. If electric, use 8509.80.50.95 to avoid the 7.5% Section 301 tariff on plastics.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker before shipping.
📄 Get Pre-Ruling from CBP if your product is unique.
🚀 Clear, Safe, and Cost-Effective – Your Supply Chain Partner!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved is Pure Profit!
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。