Inflatable Cup Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016950000 | 21.7% | CN | US | 官方文档 |
| 3926907500 | 14.2% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🍻 Inflatable Cup Holder (Portable Drink Stand)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly is an "Inflatable Cup Holder"?
An inflatable cup holder is a portable accessory used to stabilize beverages, typically made from flexible, air-filled materials. In international trade, its classification hinges on two critical factors: Material Composition and Physical Form.
Key Distinction:
- Rubber/Plastic-Based Inflatable Goods: If made of rubber (natural or synthetic), it falls under Chapter 40.
- Plastic-Based Non-Rubber Goods: If made of PVC, TPU, or other polymers not classified as rubber, it falls under Chapter 39.
⚠️ Critical Differentiator:
- If the material is "vulcanized rubber" (硫化橡胶) or similar elastomers → Chapter 40 (HS Codes 4016.xx).
- If the material is "Plastic" (e.g., PVC, TPU) without rubber classification → Chapter 39 (HS Codes 3926.xx).
- Note: Most commercial inflatable cup holders are PVC/TPU, making Chapter 39 the most common classification, but rubber variants exist.
📦 II. HS Code Classification Details (2026 Tariff Authority Comparison)
Based on the provided data, here are the four potential classifications with their specific tax implications.
| HS Code | Product Description | Material Inference | Key Matching Criteria | Total Tax Rate |
|---|---|---|---|---|
4016.95.00.00 |
Other inflatable articles | Vulcanized Rubber / Elastomer | Form: "Inflatable"; Material: Rubber/Elastomer inferred by common sense. | 21.7% |
3926.90.75.00 |
Other articles of plastics | Plastic (PVC/TPU/etc.) | Form: "Inflatable"; Material: Plastic inferred; No conflict with Chapters 3901-3914. | 14.2% |
4016.99.05.00 |
Other rubber articles (Household) | Vulcanized Rubber | Attribute: "Inflatable" + Usage: "Household/Cup Holder"; Matches "Other Household Articles." | 20.9% |
3926.90.99.89 |
Other plastic articles | Plastic (PVC/TPU/etc.) | Material: Plastic/Polymer; Form: Not specifically listed in other subheadings. | 22.8% |
🔍 Key Insight:
- The cheapest tariff option is3926.90.75.00(14.2%), assuming the product is made of plastic (PVC/TPU).
- The most expensive is3926.90.99.89(22.8%), which applies if the plastic product doesn't fit the specific "inflatable" sub-heading or other specific plastic categories.
- Rubber variants (4016codes) range from 20.9% to 21.7%, generally higher than the preferred plastic classification3926.90.75.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply as of 2026
🎯 1. 4016.95.00.00 — Other Inflatable Articles (Rubber)
| Item | Detail |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (122条款) | +10.0% |
| Total Effective Rate | 21.7% |
| Tax Calculation | CIF Value × 21.7% |
| De Minimis Exemption? | ❌ No (Deny de minimis) |
| Legal Basis Path | Base Tariff → Sec 301 → Sec 122 |
📌 Explanation:
- This code applies if the cup holder is made of vulcanized rubber or similar elastic materials.
- High Cost: The combination of base, Section 301, and Section 122 duties results in a significant tax burden.
🎯 2. 3926.90.75.00 — Other Plastic Articles (Plastic)
| Item | Detail |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Additional Tariff | 0.0% |
| Section 122 Tariff (122条款) | +10.0% |
| Total Effective Rate | 14.2% |
| Tax Calculation | CIF Value × 14.2% |
| De Minimis Exemption? | ❌ No (Deny de minimis) |
| Legal Basis Path | Base Tariff → Sec 122 |
📌 Explanation:
- Optimal Choice: This is the lowest tax rate among all options.
- Why? It benefits from 0% Section 301 duty, likely due to specific exclusions or lower sensitivity for this particular plastic sub-category.
- Condition: Must be clearly identified as Plastic (PVC/TPU) and not Rubber.
🎯 3. 4016.99.05.00 — Other Rubber Household Articles
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (122条款) | +10.0% |
| Total Effective Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Exemption? | ❌ No (Deny de minimis) |
| Legal Basis Path | Base Tariff → Sec 301 → Sec 122 |
📌 Explanation:
- This code emphasizes the Household usage and Rubber material.
- Although the base tariff is lower (3.4%), the additional duties push the total to 20.9%, still higher than the plastic option.
🎯 4. 3926.90.99.89 — Other Plastic Articles (Generic)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff (122条款) | +10.0% |
| Total Effective Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No (Deny de minimis) |
| Legal Basis Path | Base Tariff → Sec 301 → Sec 122 |
📌 Explanation:
- This is a "catch-all" code for plastic articles not elsewhere specified.
- Highest Cost: Due to the higher base tariff (5.3%) and full additional duties, this is the least favorable classification. Avoid if3926.90.75.00is applicable.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specs | ✔️ | Must state material (e.g., "PVC Plastic" vs. "Vulcanized Rubber"). |
| ✅ Photos | ✔️ | Clear images of the product, including texture, labels, and usage. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Inflatable Cup Holder" and material. |
| ✅ Packing List | ✔️ | Detail weight and dimensions for accurate valuation. |
| ✅ Material Declaration | ✔️ | Critical: Explicitly declare if PVC/TPU (Plastic) or Rubber to justify HS Code. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Material Defines Code, Plastic Saves Money!”
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| PVC/TPU Material | 3926.90.75.00 |
Lowest Tax (14.2%), no Sec 301 duty. |
| Rubber Material | 4016.95.00.00 |
Standard inflatable rubber classification. |
| Generic Plastic | 3926.90.99.89 |
Avoid unless 3926.90.75.00 is not applicable. Higher base rate. |
| Rubber Household | 4016.99.05.00 |
Only if specifically marketed as "Rubber Household Item." |
⚠️ Warning:
- Do NOT declare as "Rubber" if it is PVC, to avoid misclassification penalties.
- Do NOT declare as "Plastic" if it is Rubber, to avoid false declaration.
✅ 3. Special Cases
| Case | Advice |
|---|---|
| Mixed Material | If the base is rubber and the top is plastic, consult a customs broker. Likely falls under the primary material or the component that gives essential character. |
| OEM Customization | Provide design files showing material composition. |
| Sample vs. Bulk | Ensure samples match bulk material exactly. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tax Rate (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.75.00 |
14.2% | None usually required for plastic inflatables | Best Rate |
| 🇺🇸 USA | 4016.95.00.00 |
21.7% | None | Higher cost |
| 🇪🇺 EU | Check local rules | Varies | CE (if applicable) | EU may have different plastic classifications |
| 🇨🇳 China | 3926.90.90 |
~5-10% | None | Export from China has low duties |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 duties.
- Choosing3926.90.75.00for plastic cup holders saves ~8.5% in taxes compared to rubber or generic plastic codes.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Calling it "Rubber" when it's PVC
👉 Result: Higher tax (21.7% vs 14.2%) + potential misclassification fine.
❌ Mistake 2: Calling it "Plastic" when it's Rubber
👉 Result: Customs inspection, delay, and possible penalties for false declaration.
❌ Mistake 3: Using Generic Code 3926.90.99.89
👉 Result: Paying 22.8% tax instead of 14.2%. Simple error, expensive consequence.
❌ Mistake 4: Ignoring Section 122
👉 Result: All these codes have a 10% Section 122 duty. Failing to account for this leads to budget shortfalls.
✅ Correct Practice:
“Inflatable Cup Holder, Made of PVC Plastic, Blue, Model XYZ”
➡️ HS Code: 3926.90.75.00
➡️ Tax: 14.2%
🎯 VII. Conclusion: Precision Classification for Maximum Profit
🎯 Remember the Mantra:
🔹 “Plastic Inflatable? Go for 3926.75!”
🔹 “Rubber Inflatable? Check 4016.95.”
🔹 “Don’t Pay 22.8% if you can Pay 14.2%!”
📌 Pro Tip:
If your supplier confirms the material is PVC or TPU, insist on using 3926.90.75.00 for US imports. This single decision can save you 8.5% on every shipment.
📣 Immediate Action:
📞 Verify material composition with supplier.
📄 Declare explicitly as "PVC Plastic" in invoices.
🚀 Clear customs fast and protect your margins!
✨ Professional clearance starts with accurate classification!
💼 Every percentage point 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。