Foot Washing Cup
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 |
| 6910900000 | 23.2% | CN | US | 官方文档 |
| 7324100050 | 88.4% | CN | US | 官方文档 |
商品图片
AI分析
🦶 Foot Bath / Foot Washing Cup (足浴盆)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Understand the "Foot Bath"?
A Foot Bath (or Foot Washing Cup) is a household item used for soaking, cleaning, or massaging feet. In international trade, its HS Code classification depends entirely on its material, functionality, and structure. Misclassification here is critical because US tariffs on Chinese goods vary significantly based on these details.
⚠️ Key Distinction Points:
- Simple Plastic/Metal Basin (No electricity) → Classified under Chapter 39 (Plastics) or Chapter 73 (Steel).
- Electric Appliance (Heating/Massage functions) → Classified under Chapter 85 (Electrical Machinery).
- Ceramic Basin → Classified under Chapter 69 (Ceramic Products).
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four possible classifications for Foot Baths:
| HS Code | Product Description | Application Scenario | Functional Status |
|---|---|---|---|
3924.90.56.50 |
Plastic Household Goods (Foot Bath) | Simple plastic foot bath, non-electric, for household use | ❌ Non-Electric |
3924.10.40.00 |
Plastic Household Goods (Foot Bath) | Plastic foot bath, strictly for bathing/cleaning | ❌ Non-Electric |
8509.80.50.95 |
Electrical Household Appliance (Foot Bath) | Foot bath with heating or massage functions | ✅ Electric (Heating/Massage) |
6910.90.00.00 |
Ceramic Sanitary Ware (Foot Bath) | Ceramic foot basin, used for washing/bathing | ❌ Non-Electric (Ceramic) |
🔍 Important Reminder:
- Do not classify an electric foot bath as a plastic basin. If it has a power cord, plug, or heating element, it MUST be classified under8509.80.50.95.
- Do not confuse ceramic basins with plastic ones. Material dictates the chapter (69 vs 39).
- The data provided does not include a Steel Foot Bath in the final list, but note that if a steel foot bath were present, it might attract the high 88.4% tariff seen for steel sinks (7324.10.00.50) in the raw data. However, for Foot Baths, we strictly follow the 4 codes above from<DATA>.
💰 Part 3: 2026 Latest Tariff Rate Breakdown (Including Supplementary Taxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply as per the provided<DATA>.
🎯 1. 3924.90.56.50 – Plastic Foot Bath (General Household)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff (Section 301/Trade) | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption | ❌ No (Deny de minimis for this category) |
| Legal Basis Path | Base: 3.4% → Add-On: 7.5% → Section 122: 10% |
📌 Explanation:
This is a standard plastic household item. The 20.9% total reflects the cumulative burden of base duties, trade war supplements, and Section 122 tariffs.
🎯 2. 3924.10.40.00 – Plastic Foot Bath (Specific Bathing Use)
| Item | Details |
|---|---|
| Base Tariff | 3.4% |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | Base: 3.4% → Add-On: 0.0% → Section 122: 10% |
📌 Note:
- This code offers a lower tariff (13.4%) compared to3924.90.56.50.
- It applies to plastic foot baths specifically designated for "bathing" purposes without other household classifications.
- Crucial: Ensure the product description clearly aligns with "bathing" to qualify for this lower rate.
🎯 3. 8509.80.50.95 – Electric Foot Bath (Heating/Massage)
| Item | Details |
|---|---|
| Base Tariff | 4.2% |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 14.2% |
| Tax Calculation | CIF Value × 14.2% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | Base: 4.2% → Add-On: 0.0% → Section 122: 10% |
📌 Explanation:
- Even though it is an electrical appliance (Chapter 85), the total tariff is only 14.2%.
- This is often more cost-effective than the basic plastic foot bath (3924.90.56.50at 20.9%).
- Why? Electrical goods often have different base rates and may be exempt from certain "Additional Tariffs" (Section 301) but still incur Section 122.
🎯 4. 6910.90.00.00 – Ceramic Foot Bath
| Item | Details |
|---|---|
| Base Tariff | 5.7% |
| Additional Tariff | 7.5% |
| Section 122 Tariff | 10% |
| Total Tariff Rate | 23.2% |
| Tax Calculation | CIF Value × 23.2% |
| De Minimis Exemption | ❌ No |
| Legal Basis Path | Base: 5.7% → Add-On: 7.5% → Section 122: 10% |
📌 Warning:
- Ceramic foot baths have the highest tariff (23.2%) among the options.
- If your product is ceramic, consider if a plastic equivalent with similar functionality could be exported under8509.80.50.95(14.2%) to save costs.
🛠️ Part 4: Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-negotiable)
| Document | Required | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must state: Material (Plastic/Ceramic/Electric), Function (Heating/Massage/None), Voltage (if electric). |
| ✅ Product Photos | ✔️ | Clear images showing: Power cord/plug (if electric), heating element (if electric), material texture. |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code: e.g., "Plastic Foot Bath" vs "Electric Foot Bath with Heater". |
| ✅ Packing List | ✔️ | Detailed breakdown of items. |
| ✅ Certifications (if Electric) | ✔️ | UL, ETL, or FCC certificates for 8509.80.50.95 are often required for customs and safety compliance. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Function Determines Code, Material Determines Chapter, Electric Saves Tax!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Electric Foot Bath | 8509.80.50.95 |
3924.90.56.50 → Overpay 6.7% tax! |
| Simple Plastic Basin | 3924.10.40.00 (if eligible) or 3924.90.56.50 |
8509.80.50.95 → Under-declare, high risk of audit/fine |
| Ceramic Basin | 6910.90.00.00 |
3924.90.56.50 → Misclassification, penalty |
| Steel Basin | Not in list, but beware | If declared as plastic, risk of 88.4% (see 7324.10.00.50 logic in data) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Foot Bath | Provide design specs. If it has heating, declare as Electric (8509). |
| Plastic vs. Ceramic | Check material. Ceramic is heavier and more expensive due to 23.2% tariff. |
| Kit Packaging | If sold as "Foot Bath + Pump + Mat", declare as the principal item (Foot Bath). Do not split unless specifically instructed. |
| Section 122 Tariff | Note that all foot baths in the provided data incur a 10% Section 122 Tariff. This is mandatory for Chinese-origin goods in this category. |
🌍 Part 5: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Remarks |
|---|---|---|---|---|
| 🇺🇸 USA | 8509.80.50.95 (Electric) |
14.2% | UL/ETL | Best Rate for Electric |
| 🇺🇸 USA | 3924.90.56.50 (Plastic) |
20.9% | N/A | Higher than electric |
| 🇨🇳 China | 3924.90.56.50 |
5-7% | CCC | No Section 122 |
| 🇪🇺 EU | 3924.10 or 8509.80 |
0-3% | CE | No Section 122 |
| 🇦🇺 Australia | 3924.90 |
5% | RCM | No Section 122 |
📌 Conclusion:
- USA is the only market with the complex Section 122 + Base + Additional structure shown.
- Electric Foot Baths (8509.80.50.95) are the most tariff-efficient choice (14.2%) for the US market compared to plastic (20.9%) or ceramic (23.2%).
- Do not underestimate the 10% Section 122 tariff; it applies to all categories in the provided data.
📌 Part 6: Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring an Electric Foot Bath as 3924.90.56.50 (Plastic)
👉 Consequence: You pay 20.9% instead of 14.2%. Loss: 6.7% profit margin.
❌ Error 2: Declaring a Ceramic Foot Bath as 3924.10.40.00 (Plastic)
👉 Consequence: Customs inspection reveals material mismatch. Fine + Delay + Retax.
❌ Error 3: Ignoring Section 122 Tariff
👉 Consequence: The 10% is mandatory. Not including it leads to underpayment penalties.
❌ Error 4: Using "Foot Spa" instead of "Foot Bath" in description
👉 Consequence: Minor, but ensure the function (heating/massage) is explicitly stated to justify 8509.
✅ Correct Practice:
"Electric Foot Bath, Plastic Body, with Heating and Bubble Massage Function, 120V, UL Certified, Model XYZ"
→ HS Code:8509.80.50.95
→ Rate: 14.2%
🎯 Part 7: Conclusion: Professional Declaration, Save Money, Ensure Smooth Clearance!
🎯 Remember the Mantra:
🔹 "Electric is Cheaper (14.2%), Plastic is Medium (20.9%), Ceramic is Expensive (23.2%)."
🔹 "Section 122 is 10% for All, Don't Forget It!"
🔹 "Function Defines Code, Material Defines Chapter."
📌 Pro Tip:
If your foot bath is plastic but has heating, MUST declare as 8509.80.50.95. Do not try to hide the electric components. The 14.2% rate is significantly better than the 20.9% for non-electric plastic, and it avoids severe penalties for misclassification.
📣 Immediate Action:
📞 Consult a Professional Broker + Provide Product Photos + Confirm Electric/Non-Electric Status
🚀 Optimize Your HS Code to Save 6.7% - 9% in Duties!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percent Counts in Your Profit Margin!
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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。