ID Card Case
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3920991000 | 41.0% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🆔 ID Card Case (Plastic Laminated Holders)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic通关 Strategy
📌 Part I: Product Definition & Classification: Do You Really Understand "ID Card Cases"?
An ID Card Case, typically referred to as a plastic laminated holder or badge holder, is a common accessory in office, educational, and industrial settings used to protect personal identification, access cards, or membership passes. In international trade, these items are primarily classified under Chapter 39 (Plastics and Articles Thereof).
However, the specific HS Code depends heavily on the manufacturing method (layered/laminated vs. simple formed) and the customs interpretation of whether it constitutes a "laminated product" or a general "plastic article."
⚠️ Key Distinction Points:
- Layered/Laminated Structure: If the case is made by bonding multiple layers of plastic film or sheets together (e.g., PVC layers fused to provide rigidity or clarity), it may fall under 3920 (Plastics in primary forms, sheets, plates, etc.) or specific laminated categories. - General Plastic Article: If it is a simple molded or folded plastic pouch without complex lamination processes, it falls under 3926 (Other articles of plastics). - Customs Judgment: The definition of "laminated" can be strict. If the "lamination" is merely thermal sealing of two films, some customs authorities may still classify it under 3926.90 (Other plastic articles) rather than 3920, depending on local tariff schedules.
📦 Part II: HS Code Classification Details (2026 Latest Tariff Authority Reference)
Based on the provided data, here are the three possible HS Codes for Plastic Laminated ID Card Cases, along with their specific tax implications.
| HS Code | Product Description | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
3920.99.10.00 |
Plastic laminated ID card case; material: plastic; form: laminated; meets requirements for lamination, support, or composite with other materials. | Cases specifically classified as laminated plastic sheets/boards used as cases. | 41.0% |
3926.10.00.00 |
Plastic laminated ID card case; material: plastic; form: laminated holder; purpose: office or personal document protection. | Cases classified as other plastic articles for office use or personal protection, where the "laminated" aspect is treated as a functional feature of a plastic article. | 15.3% |
3926.90.99.89 |
Plastic laminated ID card case; material: plastic; form: laminated ID card case; belongs to plastic articles. | General classification for other plastic articles not specified elsewhere, often used when "laminated" status is not strictly enforced as a sheet product. | 22.8% |
🔍 Critical Reminder:
- The difference in tax rates is significant: 15.3% vs. 41.0% depends on whether Customs views the product as a "laminated sheet product" (3920) or a "formed plastic article" (3926). - 3920.99.10.00 has the highest tax burden due to the "laminated" classification triggering higher base and additional tariffs. - 3926.10.00.00 is the most favorable if the product is viewed as a simple protective holder.
💰 Part III: 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Current 2025/2026 Regulations (Section 301 & IEEPA)
🎯 1. 3920.99.10.00 – Plastic Laminated ID Card Case (High Risk)
| Item | Content |
|---|---|
| Base Tariff | 6.0% (Ad Valorem) |
| Section 301 Surcharge | 25.0% |
| IEEPA Section 122 Surcharge | 10.0% |
| Total Tax Rate | 41.0% |
| Tax Calculation | CIF Value × 41.0% |
| De Minimis Exemption | ❌ Not Eligible (High tariff rates usually trigger scrutiny) |
| Legal Basis Path | 3920.99.10.00 → Base: 6% + 301: 25% + IEEPA: 10% |
📌 Explanation:
- This classification attracts the highest total tax burden. - The 25% Section 301 tariff applies to many plastic products from China. - The 10% IEEPA (122 Clause) is a specific additional surcharge on Chinese-origin goods. - Result: For every $100 of goods, you pay $41 in duties. This significantly impacts profit margins.
🎯 2. 3926.10.00.00 – Plastic Laminated ID Card Case (Most Favorable)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Section 122 Surcharge | 10.0% |
| Total Tax Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Exemption | ❌ Not Eligible (Though lower, still subject to standard rules) |
| Legal Basis Path | 3926.10.00.00 → Base: 5.3% + 301: 0% + IEEPA: 10% |
📌 Explanation:
- This is the most cost-effective classification. - Key Advantage: The Section 301 (25%) surcharge is 0% for this specific subheading. This is a critical distinction. - Only the 10% IEEPA surcharge applies on top of the base rate. - Result: For every $100 of goods, you pay only $15.30 in duties.
🎯 3. 3926.90.99.89 – Plastic Laminated ID Card Case (Mid-Range)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | 7.5% |
| IEEPA Section 122 Surcharge | 10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | 3926.90.99.89 → Base: 5.3% + 301: 7.5% + IEEPA: 10% |
📌 Explanation:
- This classification falls under "Other plastic articles." - It incurs a partial Section 301 surcharge (7.5%) instead of the full 25% or 0%. - Result: For every $100 of goods, you pay $22.80 in duties.
🛠️ Part IV: Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Preparation Checklist (Essential Documents)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state material (PVC/PP/PE), dimensions, and manufacturing process (e.g., "thermal sealed," "laminated," or "molded"). |
| ✅ Product Photos | ✔️ | High-res images showing the cross-section (to prove lamination vs. solid molding) and usage (holding an ID card). |
| ✅ Commercial Invoice | ✔️ | Describe accurately: "Plastic ID Card Holder, Laminated, for Office Use." Avoid vague terms like "Plastic Case." |
| ✅ Packing List | ✔️ | Specify net/gross weight and packaging type. |
| ✅ Declaration Statement | ✔️ | Explicitly state: "This product is classified under 3926.10.00.00 as an office plastic article, not a laminated sheet." |
✅ 2. Declaration Strategy (Key Tips)
🔥 “Clarify Function, Specify Material, Choose Wisely!”
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Simple PVC Pocket/Holder | 3926.10.00.00 |
If it’s a simple folded/sealed pocket, argue it’s a "plastic article for office use," not a "laminated sheet product." |
| Multi-layer Rigid Holder | 3920.99.10.00 |
If it uses rigid laminated sheets for durability, customs may insist on 3920. High risk, high tax. |
| Generic Plastic Case | 3926.90.99.89 |
If unsure, this is a safe middle ground, but still incurs 7.5% Section 301. |
📌 Critical Advice:
- Avoid describing the product solely as "Laminated Plastic Sheet" if it’s a finished case. Emphasize "Holder," "Case," or "Article." - Proactive Communication: If possible, apply for a Pre-Ruling with CBP (U.S. Customs and Border Protection) to confirm the classification under 3926.10.00.00 to save 25% in tariffs.
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| OEM Custom Cases | Provide client’s design specs. If the design is simple, argue for 3926. |
| Bulk Import vs. Retail | For bulk shipments, ensure the invoice clearly states the unit type (e.g., "1000 pcs of ID holders") to avoid per-unit misclassification. |
| Mixed Packaging | If ID cases are packed with other plastic items (e.g., lanyards), declare them separately if HS codes differ significantly. |
🌍 Part V: Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Base Tariff | Section 301 / IEEPA | Total Approx. Tax |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 |
5.3% | IEEPA: 10% | 15.3% |
| 🇺🇸 USA | 3920.99.10.00 |
6.0% | 301: 25% + IEEPA: 10% | 41.0% |
| 🇨🇳 China | 3926.90.99.90 |
6.5% | None | 6.5% |
| 🇪🇺 EU | 3926.90.59 |
6.5% | None | 6.5% |
| 🇬🇧 UK | 3926.90.90 |
0% | None | 0% |
📌 Conclusion:
- USA is the most complex market due to Section 301 and IEEPA surcharges. - Correct classification under 3926.10.00.00 can save you 25.7% in taxes compared to 3920.99.10.00. - China, EU, and UK do not impose these surcharges, making clearance easier and cheaper.
📌 Part VI: Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Describing the product as "Laminated Plastic Sheet" in the invoice.
👉 Consequence: Customs may classify under 3920, resulting in a 41% tax rate.
❌ Mistake 2: Failing to provide photos showing the product is a "holder" and not a "sheet."
👉 Consequence: Customs rejects the 3926 classification and applies 3920.
❌ Mistake 3: Ignoring the IEEPA 10% surcharge.
👉 Consequence: Underestimating total landed cost by 10% on all plastic goods from China.
✅ Correct Approach:
"Plastic ID Card Holder, PVC, Laminated Design, for Office Use, Model XYZ, CBP Pre-Ruling Reference #XXXXX"
🎯 Part VII: Conclusion: Professional Declaration, Cost Savings!
🎯 Remember the Mantra:
🔹 "Case, not Sheet; Holder, not Lamination; Choose 3926 to Save!"
🔹 "3920 = 41% Tax; 3926 = 15% Tax; Save 25% by Declaring Correctly!"
📌 Pro Tip:
If your supplier is willing, request a Declaration of Origin and Manufacturing Process stating that the product is "Formed from Plastic Film/Sheets into a Holder, Not a Laminated Sheet Product." This supports the 3926.10.00.00 classification.
📣 Immediate Action:
📞 Contact your customs broker with the product photos and specifications.
🚀 Apply for a Binding Tariff Information (BTI) or CBP Ruling if importing large volumes.
💼 Optimize your supply chain costs by 25% through accurate HS Code selection!
✨ Professional Customs Clearance Starts with Precise Classification!
💼 Every Percent of Tariff Saved is Pure Profit!
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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。