Makeup Storage Box with Drawers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421999400 | 35.0% | CN | US | 官方文档 |
| 7323999080 | 88.4% | CN | US | 官方文档 |
| 7323999030 | 88.4% | CN | US | 官方文档 |
| 3926908800 | 0.0% | CN | US | 官方文档 |
| 3926904800 | 13.4% | CN | US | 官方文档 |
商品图片
AI分析
🎀 Makeup Storage Box with Drawers
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
📌 I. Product Definition and Classification: Do You Really Know What You Are Shipping?
Makeup storage boxes with drawers are essential household articles for organizing cosmetics, toiletries, and personal care items. In international trade, these items are generally classified based on their material composition (Wood, Plastic, or Iron/Steel). The specific HS Code and applicable tariff depend heavily on whether the box is made of plastic, wood, or metal.
⚠️ Key Classification Point:
- If made of Plastics (e.g., Acrylic, ABS, PP): Likely falls under Chapter 39.
- If made of Wood: Likely falls under Chapter 44.
- If made of Iron or Steel: Likely falls under Chapter 73.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the relevant HS Codes for Makeup Storage Boxes with Drawers, categorized by material. Note that specific sub-codes may vary based on exact material properties and construction.
| HS Code | Product Description | Applicable Scenario | Material |
|---|---|---|---|
3926.90.88.00 |
Other articles of plastics: Storage boxes, cases, and containers for office or household use, n.e.s. | Plastic cosmetic organizers, acrylic makeup boxes, plastic drawer units | ✅ Plastic |
4421.99.98.80 |
Other articles of wood: Other: Other: Other: Other Other | Wooden vanity organizers, wooden makeup boxes with drawers, bamboo storage units | ✅ Wood |
7323.99.90.80 |
Table, kitchen or other household articles... of iron or steel: Other | Metal makeup organizers, steel vanity boxes (less common for cosmetic storage but possible) | ✅ Iron/Steel |
🔍 Important Note on Tax Retrieval:
- For3926.90.88.00(Plastic), the tax information was failed to retrieve in the source data. You must verify the current USITC tariff schedule or consult a licensed customs broker for the exact duty rate, as it may be subject to Section 301 tariffs if originating from China.
- For4421.99.98.80(Wood), the total tax is clearly defined as 28.3%.
- For7323.99.90.80(Iron/Steel), the total tax is clearly defined as 78.4%.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current regulations (Subject to change; verify latest IEEPA/USITC updates)
🎯 1. 3926.90.88.00 – Plastic Storage Boxes for Household Use
| Item | Content |
|---|---|
| Base Rate | Information Unavailable in Source Data |
| USITC Add-on Tax | Information Unavailable |
| IEEPA Add-on Tax | Information Unavailable |
| Total Tax Rate | Error / Not Retrieved |
| Tax Calculation | CIF Value × Unknown Rate |
| Can De Minimis Apply? | ❓ Unclear (Typically < $800 may be exempt, but high-duty items may be excluded) |
| Legal Basis Path | USITC:3926.90.88.00 |
📌 Interpretation:
- Since the tax data could not be retrieved, this is a high-risk classification.
- Plastic household articles from China are often subject to Section 301 tariffs (25%) on top of the base rate.
- Recommendation: Do not rely on this code for final budgeting without confirming the current duty rate with a customs broker. It may range from 3%–30%+ depending on specific plastic type and tariff exclusions.
🎯 2. 4421.99.98.80 – Other Articles of Wood
| Item | Content |
|---|---|
| Base Rate | 3.3% |
| USITC Add-on Tax | 25.0% (Section 301) |
| Total Tax Rate | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| Can De Minimis Apply? | ❓ Likely No for high-value shipments (Check specific de minimis rules) |
| Legal Basis Path | USITC:4421.99.98.80 → Footnote for Wood Products |
📌 Note:
- This code applies to wooden makeup storage boxes.
- The total tax of 28.3% includes a significant 25% Section 301 add-on for Chinese-origin goods.
- If the wooden box is edge-glued lumber (4421.99.94.00), the tax is 0.0%, but this code is for articles, not raw lumber. Ensure your product fits "Other articles of wood."
🎯 3. 7323.99.90.80 – Articles of Iron or Steel
| Item | Content |
|---|---|
| Base Rate | 3.4% |
| USITC Add-on Tax | 25.0% (Section 301) + 50% (Specific Add-on for Steel/Aluminum/Copper) |
| Total Tax Rate | 78.4% |
| Tax Calculation | CIF Value × 78.4% |
| Can De Minimis Apply? | ❌ Highly Unlikely (Very high duty rate) |
| Legal Basis Path | USITC:7323.99.90.80 → Steel/Aluminum/Copper Add-on: 50% |
📌 Warning:
- This code applies to metal (iron/steel) makeup storage boxes.
- The tax rate is extremely high at 78.4%, due to the specific 50% additional tariff on steel products combined with the base and Section 301 tariffs.
- Avoid this code for makeup boxes if possible due to cost implications, unless the product is uniquely metallic.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Checklist (Essential for Smooth Clearance)
| Document | Required? | Description |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material composition (Wood vs. Plastic vs. Metal), dimensions, number of drawers. |
| ✅ Material Declaration | ✔️ | Explicitly state "100% Plastic," "Solid Wood," or "Iron/Steel." Misclassification leads to penalties. |
| ✅ Product Photos | ✔️ | Clear images showing the interior, drawers, and material texture. |
| ✅ Commercial Invoice | ✔️ | Must match HS Code description exactly (e.g., "Plastic Storage Box" not just "Storage Box"). |
| ✅ Packing List | ✔️ | Details of packaging to verify CIF value. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material Determines Code, Code Determines Tax, Accuracy Saves Money!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Plastic Box | 3926.90.88.00 – "Plastic storage box for household use" |
Mislabeling as "Wooden" to avoid tax → Fraud/Penalty |
| Wooden Box | 4421.99.98.80 – "Wooden makeup organizer" |
Using "Plastic" code → Underpayment + Penalty |
| Metal Box | 7323.99.90.80 – "Iron/Steel storage article" |
Ignoring steel add-on → 78.4% Bill Unexpectedly |
| Mixed Materials | Identify primary material | Using ambiguous terms → Customs Delay |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| OEM/Custom Branding | Provide branding details in invoice; does not change HS code but ensures proper value assessment. |
| Gift Sets | If sold as a "Gift Set" including makeup + box, the box may be considered packaging. Risk: Customs may assess tax on the entire set value at the higher makeup tax rate. Declare separately if possible. |
| Sample Shipments | Even for samples, high duty rates (like 78.4% for steel) apply. Consider air freight or de minimis thresholds if under $800. |
| Origin Verification | Ensure Certificate of Origin (CO) is accurate. Misdeclaring origin to avoid Section 301 tariffs is illegal. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Plastic) | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.90.88.00 |
Unknown/Error (Likely high due to Section 301) | Verify with broker. |
| 🇺🇸 USA | 4421.99.98.80 (Wood) |
28.3% | Includes 25% Section 301. |
| 🇺🇸 USA | 7323.99.90.80 (Steel) |
78.4% | Extremely high due to steel add-on. |
| 🇨🇳 China | Varies | Lower | Import into China has different rules. |
| 🇪🇺 EU | 3924.10 / 4421.99 | 0–6.5% | Generally lower than US tariffs. No Section 301. |
| 🇬🇧 UK | Varies | 0–6.5% | Post-Brexit rules apply. |
| 🇯🇵 Japan | 3924.10 / 4421.99 | 0–4.0% | Favorable for plastic/wood. |
📌 Conclusion:
- USA has the highest complexity and potential cost due to Section 301 tariffs and Steel Add-ons.
- Plastic boxes (3926.90.88.00) have unclear tax data in this source; verify before shipping.
- Wooden boxes (4421.99.98.80) have a predictable 28.3% rate.
- Metal boxes (7323.99.90.80) are prohibitively expensive at 78.4%.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Using a generic "Storage Box" description
👉 Consequence: Customs cannot determine material → Delay & Inspection
❌ Error 2: Misclassifying Plastic as Wood to save tax
👉 Consequence: Discrepancy in material → Penalty + Back Taxes
❌ Error 3: Ignoring the Steel Add-on for Metal Boxes
👉 Consequence: Unexpected 78.4% tax bill → Margin Destruction
❌ Error 4: Assuming Plastic is Tax-Free
👉 Consequence: US Section 301 tariffs often apply to plastics → Unpaid Duties
✅ Correct Approach:
"Plastic Makeup Storage Box with 3 Drawers, Model XYZ, Material: ABS Plastic, Origin: China"
"Wooden Vanity Organizer with Mirrors, Model ABC, Material: Solid Wood, Origin: China"
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Risk Mitigation
🎯 Key Takeaways:
🔹 Material is Key: Your HS Code is 100% determined by whether the box is Plastic, Wood, or Metal.
🔹 Verify Plastic Taxes: Since3926.90.88.00has no tax data, consult a broker to avoid surprise costs.
🔹 Avoid Metal if Possible: The 78.4% tax on steel items is a major cost driver.
🔹 Wood is Predictable: At 28.3%, wooden boxes are a known cost factor.
📌 Pro Tip:
If your plastic boxes are from a country with a Free Trade Agreement (FTA) with the US (e.g., Mexico, Canada), tariffs may be reduced. However, for China-origin goods, expect Section 301 add-ons.
Recommendation: Apply for a Pre-Ruling from US Customs if shipping large volumes to confirm the tax rate for 3926.90.88.00.
📣 Immediate Action:
📞 Contact a US Customs Broker
📦 Provide Material Specifications
✅ Confirm HS Code and Duty Rate Before Shipment
🚀 Ensure Smooth Clearance and Maximize Profit Margins!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your Bottom Line Depends on the Details!
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。