Inflatable PVC Tub
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926907500 | 14.2% | CN | US | 官方文档 |
| 3926909987 | 22.8% | CN | US | 官方文档 |
| 3917320010 | 38.1% | CN | US | 官方文档 |
| 3917230000 | 38.1% | CN | US | 官方文档 |
| 3926907500 | 14.2% | CN | US | 官方文档 |
商品图片
AI分析
🎈 Inflatable PVC Tub (Inflatable PVC Tube)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Clearances
📌 I. Product Definition & Classification: Do You Really Understand "Inflatable PVC Tub"?
An Inflatable PVC Tub is a flexible, air-filled container or tube made primarily of Polyvinyl Chloride (PVC) plastic. In international trade, its classification hinges on whether it is viewed as a finished article (a "other" plastic product) or a functional piping component (a "tube" or "hose").
Key Distinction:
Finished Article (Article 3926): If the tub is intended for holding water, toys, or general use without being part of a fluid transport system, it is classified under "Other articles of plastics."
Piping/Hose (Article 3917): If the tub is designed specifically to convey fluids/gases, or is technically defined as a "tube" or "hose" with specific pressure ratings, it falls under "Plastic pipes, tubes, and hoses."
⚠️ Critical Classification Point:
- If it is a pool, raft, or general storage tub →归入 3926.90 (Other plastic articles)
- If it is a conduit, flexible pipe, or tubing →归入 3917.32 or 3917.23 (Plastic tubes/hoses)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Application Scenario | Tax Rate (Total) |
|---|---|---|---|
3926.90.75.00 |
Other inflatable plastic articles; Material: PVC Plastic | General inflatable tubs, toys, non-piping uses | 14.2% |
3926.90.99.87 |
Plastic tubular articles; Material: PVC Plastic | Tubular plastic goods not specified elsewhere | 22.8% |
3917.32.00.10 |
Tubes, pipes, and hoses (PVC); Material: PVC (Polyvinyl Chloride) | Flexible PVC hoses/tubes for fluid transport | 38.1% |
3917.23.00.00 |
Tubes, pipes, and hoses (PVC); Material: PVC (Polyvinyl Chloride) | Specific PVC tubing categories | 38.1% |
🔍 Important Reminder:
- Classification Drives Cost: Misclassifying an "inflatable tub" (intended for use) as a "tube" (piping) can jump your tax rate from 14.2% to 38.1%.
- Usage Matters: If the product is sold as a "Pool" or "Play Tub,"3926.90.75.00is usually the safest and lowest-cost option.
- Technical Specs: If the PVC has a specific wall thickness or pressure rating designed for plumbing, customs may insist on3917.32.00.10or3917.23.00.00.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Subject to current trade policies)
🎯 1. 3926.90.75.00 —— Other Inflatable Plastic Articles (Lowest Risk)
| Item | Detail |
|---|---|
| Basic Tariff | 4.2% |
| Section 301 Additional Duty | 0.0% |
| Section 122 Duty | 10.0% |
| Total Tax Rate | 14.2% |
| Tax Calculation | CIF Value × 14.2% |
| De Minimis Eligibility | ❌ Not Eligible (Due to Section 122/301 nature) |
| Legal Basis Path | USITC:3926.90.75.00 → FOOTNOTE:122 |
📌 Explanation:
- This code benefits from 0% Section 301 additional duty, making it the most cost-effective option.
- The 10% Section 122 duty applies to many plastic articles from China.
- Total burden is only 14.2%, significantly lower than piping codes.
🎯 2. 3926.90.99.87 —— Plastic Tubular Articles (Medium Risk)
| Item | Detail |
|---|---|
| Basic Tariff | 5.3% |
| Section 301 Additional Duty | 7.5% |
| Section 122 Duty | 10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3926.90.99.87 → FOOTNOTE:301 → FOOTNOTE:122 |
📌 Note:
- Higher basic duty (5.3%) and a 7.5% Section 301 levy make this more expensive than3926.90.75.00.
- Only use if the product does not fit the "inflatable article" definition but is clearly a "plastic tubular" item.
🎯 3. 3917.32.00.10 & 3917.23.00.00 —— PVC Tubes/Hoses (Highest Risk)
| Item | Detail |
|---|---|
| Basic Tariff | 3.1% |
| Section 301 Additional Duty | 25.0% |
| Section 122 Duty | 10.0% |
| Total Tax Rate | 38.1% |
| Tax Calculation | CIF Value × 38.1% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | USITC:3917.32.00.10 → FOOTNOTE:301 (25%) → FOOTNOTE:122 |
📌 Warning:
- While the basic duty is low (3.1%), the 25% Section 301 additional duty is significant.
- These codes apply if customs determines the "Tub" is functionally a "Hose" or "Tube" for conveying materials.
- Avoid unless necessary: The tax burden is 2.7x higher than3926.90.75.00.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Required Documentation Checklist (Missing any will cause delays)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material: 100% PVC, Thickness, Weight, Capacity |
| ✅ Product Photos | ✔️ | Show the tub in both inflated and deflated states. Label clearly: "Inflatable Tub" (NOT "PVC Hose") |
| ✅ Commercial Invoice | ✔️ | Describe as "Inflatable PVC Tub for [Use: e.g., Pool, Storage, Play]" |
| ✅ Packing List | ✔️ | Include deflated dimensions and inflation method (manual/electric) |
| ✅ CE/FDA/RoHS Certificates | ✔️ | If for food/water contact or children's use, proof of safety is mandatory |
| ✅ Material Composition Certificate | ✔️ | Confirm 100% PVC to justify HS Code 3917/3926 |
✅ 2. Declaration Tactics (Key Mantras)
🔥 "Describe Function, Not Just Form! Name It Right, Save Taxes!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| General Inflatable Tub (Pool/Toy) | 3926.90.75.00 |
Call it "PVC Pipe" → 38.1% |
| Tubular PVC Article (Non-inflatable/Structure) | 3926.90.99.87 |
Call it "Hose" → 38.1% |
| Fluid Conduit Tube | 3917.32.00.10 |
Call it "Toy" → Misdeclaration Risk |
| Key Tip | Emphasize "Inflatable" and "Finished Article" | Avoid words like "Conduit," "Plumbing," or "Tube" unless it is literally a pipe |
✅ 3. Special Handling Cases
| Scenario | Handling Advice |
|---|---|
| OEM Custom Tubs | Provide the client’s design specs to prove it’s a "finished article" not a raw tube. |
| Multi-Use Products | If it can be a tub OR a hose, declare based on primary intended use. Usually, "Tub" is safer. |
| Food/Water Contact | Must provide FDA/LFGB compliance. Without this, customs may reject or delay for safety checks. |
| Children’s Toys | If marketed as a toy, ensure CPSC compliance (US) or EN71 (EU). Mislabeling can lead to seizures. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.75.00 |
14.2% | CE/FDA (if needed) | Avoid 3917 codes to save 25% in 301 duties. |
| 🇨🇳 China | 3926.90.75.00 |
~5-10% | CCC (if applicable) | Lower baseline tariffs. |
| 🇪🇺 EU | 3926.90.99 |
0-4.5% | REACH/CE | No Section 301 equivalent, but strict chemical regulations. |
| 🇬🇧 UK | 3926.90.99 |
4.5% | UKCA/REACH | Post-Brexit rules apply. |
| 🇦🇺 Australia | 3926.90.99 |
5% | ARL | Standard GST + Tariff. |
📌 Conclusion:
- USA is the critical market due to Section 301 (25%) and Section 122 (10%) duties.
- Strategic Classification: Always aim for3926.90.75.00to minimize the 38.1% penalty risk of piping codes.
- Documentation is Key: Clear photos and descriptions proving "Inflatable Article" status are your best defense.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring an Inflatable Tub as "PVC Hose"
👉 Consequence: Tax jumps from 14.2% to 38.1%. Loss of ~24% profit margin.
❌ Mistake 2: Using Vague Descriptions like "Plastic Tube"
👉 Consequence: Customs may audit and reclassify to the highest duty code. Delays + Penalties.
❌ Mistake 3: Ignoring "Intended Use" in Documentation
👉 Consequence: If the invoice says "For plumbing," customs will force 3917.32.00.10. 38.1% Tax.
✅ Correct Approach:
"Inflatable PVC Tub, 200L Capacity, for Pool/Storage Use, Foldable, Model XYZ, CE Certified"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Inflatable = Article (3926), Not Pipe (3917)"
🔹 "3926.75 saves you 24% vs 3917.32. Declare 'Tub', Not 'Hose'!"
📌 Pro Tip:
If your Inflatable PVC Tub is originally manufactured in Vietnam, Thailand, or Malaysia, you may qualify for lower Section 301 duties or de minimis exemptions depending on current trade agreements.
Recommendation: Apply for a Binding Tariff Information (BTI) or Advance Ruling with US Customs to lock in the 14.2% rate before shipping.
📣 Action Now:
📞 Contact a Licensed Customs Broker + Provide Product Photos + Apply for Pre-Ruling
🚀 Ensure Your Inflatable PVC Tub Clears Fast, Pays Less, and Sells More!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved in Tariffs 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。