Mouthpiece
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4016996050 | 37.5% | CN | US | 官方文档 |
| 4016990500 | 20.9% | CN | US | 官方文档 |
| 3926909950 | 22.8% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 9021214000 | 10.0% | CN | US | 官方文档 |
商品图片
AI分析
🦷 Mouthpiece (Dental & Protective Gear)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Truly Understand "Mouthpiece"?
A "Mouthpiece" is a broad term in international trade, generally falling into two distinct categories based on material and intended use: * Dental Appliances: Devices used for orthodontic correction, teeth whitening, or sleeping apnea treatment. Typically made of plastic, silicone, or dental-grade composites. * Protective Gear: Masks, filters, or respirator parts used for health protection or industrial safety. Made from rubber, plastic, or silicone.
⚠️ Key Distinction Point:
- If it is strictly for dental/medical aesthetic use (e.g., aligners, retainers) → It falls under Chapter 90 (Instruments/Apparatus). - If it is a general protective mask (e.g., N95 replacement parts, rubber face shields) → It falls under Chapter 40 (Rubber) or Chapter 39 (Plastics).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material | Contains Electrical Components? |
|---|---|---|---|---|
9021.21.40.00 |
Artificial teeth and dental fittings; Dentures | Orthodontic aligners, retainers, whitening trays, dental molds | Plastic / Composite | ❌ No |
4016.99.60.50 |
Other articles of vulcanized rubber other than hard rubber | Protective rubber masks, industrial face shields, silicone lip guards | Vulcanized Rubber / Synthetic Rubber | ❌ No |
4016.99.05.00 |
Other vulcanized rubber articles; For home/personal protection | Personal protective equipment (PPE) made of rubber/synthetic rubber | Vulcanized Rubber | ❌ No |
3926.90.99.50 |
Other articles of plastics; For medical/protection use | Medical protective face shields, plastic respirator parts | Plastic / PVC | ❌ No |
3926.90.99.89 |
Other articles of plastics not specified elsewhere | General plastic mouthpieces, toy mouthpieces, unlisted plastic parts | Plastic / Silicone | ❌ No |
🔍 Critical Reminder:
- Dental Products must be classified under 9021, regardless of whether they are clear plastic or silicone. They are considered "dental fittings." - Protective Rubber/Plastic Masks are NOT dental fittings. They are classified under Chapter 40 (Rubber) or Chapter 39 (Plastics) based on the primary material. - Do not confuse a "dental aligner" (9021) with a "mouthguard for sports/protection" (often 9506 or 4016/3926 depending on design), but for general "mouthpiece" queries in protective contexts, use 4016 or 3926.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: From November 10, 2025 (including subsequent imports)
🎯 1. 9021.21.40.00 —— Dental Fittings & Artificial Teeth
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% (Exempted) |
| Section 122 Tariff | +10.0% (Under IEEPA Authority) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:9021.21.40.00 |
📌 Explanation:
- Dental fittings enjoy a 0% base tariff and 0% Section 301 tariff due to medical/dental exemptions. - However, a 10% surcharge applies under Section 122 (IEEPA) for products of Chinese origin. - Total Cost Impact: Low (10%), making this the most tariff-efficient category for dental products.
🎯 2. 4016.99.60.50 —— Other Vulcanized Rubber Articles (Protection)
| Item | Content |
|---|---|
| Base Tariff | 2.5% |
| Section 301 Surcharge | +25.0% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4016.99.60.50 → FOOTNOTE:9903.88.01 |
📌 Note:
- High tariff due to the 25% Section 301 surcharge on rubber articles. - Suitable for heavy-duty industrial rubber face shields or masks.
🎯 3. 4016.99.05.00 —— Other Vulcanized Rubber Articles (Personal Protection)
| Item | Content |
|---|---|
| Base Tariff | 3.4% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:4016.99.05.00 |
📌 Note:
- Lower Section 301 surcharge (7.5%) compared to other rubber articles. - Ideal for personal protective rubber masks or silicone lip guards.
🎯 4. 3926.90.99.50 —— Plastic Articles for Medical/Protection Use
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.99.50 |
📌 Note:
- Specifically for plastic items with a clear medical or protective function. - Higher base tariff (5.3%) than dental fittings, but lower than general rubber articles.
🎯 5. 3926.90.99.89 —— Other Plastic Articles (Unspecified)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:3926.90.99.89 |
📌 Note:
- Used for plastic mouthpieces that do not have a specific medical/protection subheading. - Same tariff as 3926.90.99.50, but less precise classification.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Non-Negotiable)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must clearly state Material (Rubber vs. Plastic vs. Dental Composite), Usage (Dental vs. Protective), and Composition. |
| ✅ Product Photos (Clear) | ✔️ | Show the product alone and with packaging. Highlight any medical labels or dental branding. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for verifying CN origin. If from Vietnam/Thailand, apply for tariff exemption. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "Dental Aligner" (for 9021) or "Protective Rubber Mask" (for 4016/3926). Do not use vague terms like "Gadget". |
| ✅ Bill of Lading | ✔️ | Match invoice details exactly. |
| ✅ FDA Registration (if applicable) | ✔️ | For dental/medical devices, FDA clearance may be required for entry. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Material First, Use Second; Dental is Cheap, Rubber/Plastic is Expensive!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Clear Plastic Aligner | 9021.21.40.00 (Dental Fitting) |
Misdeclare as 3926 (Plastic) → Risk of penalty, but tax is similar (22.8% vs 10%). Better to use 9021 for lower tax. |
| Silicone Lip Guard | 4016.99.05.00 or 3926.90.99.50 |
Misdeclare as 9021 → Rejection! It’s not a dental fitting. |
| N95 Mask Part (Plastic) | 3926.90.99.50 |
Misdeclare as 9021 → Rejection! |
| Dental Retainer (Plastic) | 9021.21.40.00 |
Misdeclare as 3926 → Tax jumps from 10% to 22.8%. Save 12.8%! |
📌 Critical Advice:
- If the product is intended for orthodontic or dental correction, always use 9021.21.40.00. It has the lowest tax burden (10%) despite being plastic/silicone. - If the product is for general protection (e.g., pollution masks, industrial safety), use 4016 (Rubber) or 3926 (Plastic).
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Hybrid Product (Dental + Protective) | If it’s a "sports mouthguard" for teeth protection, it may fall under 9506 (Sports Equipment) or 4016. Check specific design. If purely dental, use 9021. |
| Custom-Made Dental Aligners | Provide dentist prescription or lab order. Declared as "Custom Dental Fitting." |
| Silicone Mouthpiece for Pets | Often classified under 3926 or 4016. Not dental for humans, so cannot use 9021. |
| Raw Silicone for Manufacturing | Classified under 4002 or 3910. Not as a finished mouthpiece. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate (CN Origin) | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 9021.21.40.00 (Dental) |
10% (122 surcharge) | FDA (if medical) | Best tax rate for dental. |
| 🇺🇸 USA | 4016.99.60.50 (Rubber) |
37.5% (301+122) | OSHA/NIOSH (if protective) | High tariff due to 301. |
| 🇺🇸 USA | 3926.90.99.50 (Plastic) |
22.8% (301+122) | NIOSH (if mask) | Moderate tariff. |
| 🇪🇺 EU | 9021.21.40.00 |
0% (Most Favored Nation) | CE MDR | No Section 301 equivalent. |
| 🇨🇳 China | 9021.21.40.00 |
0% | NMPA | Low entry barrier. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 surcharges. - Dental Products (9021) are the "Golden Route" for Chinese exporters to the US due to the low 10% effective rate. - Protective Rubber/Plastic Products face higher barriers (20-37.5%). Consider supply chain diversification (e.g., Vietnam, Thailand) for tariff avoidance.
📌 6. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring a Dental Aligner as a "Plastic Accessory" (3926)
👉 Consequence: Tax increases from 10% to 22.8%. Wasted profit margin.
❌ Error 2: Declaring a Protective Rubber Mask as a "Dental Fitting" (9021)
👉 Consequence: Customs Rejection! The product does not meet dental definition. May lead to detention and fines.
❌ Error 3: Using vague descriptions like "Mouthpiece" on the Invoice
👉 Consequence: Customs cannot verify HS Code. Leads to manual examination, delays, and potential misclassification penalties.
❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Underestimating landed cost. Even with 0% 301, the 10% IEEPA surcharge applies to almost all Chinese goods.
✅ Correct Practice:
"Clear Thermoplastic Dental Aligner Tray, BPA-Free, Custom Fit, For Orthodontic Use, Model: Alpha-1"
HS Code:9021.21.40.00
🎯 7. Conclusion: Professional Declaration, Save Costs!
🎯 Remember the Mantra:
🔹 "Dental is 10%, Rubber is 37.5%, Plastic is 22.8%."
🔹 "Use 9021 for Teeth, Use 4016/3926 for Protection."
🔹 "Accurate Description Saves Dollars!"
📌 Pro Tip:
If your mouthpiece is originated in Vietnam, Mexico, or Thailand, you may be eligible for IEEPA Exemption or FTA Tariffs, reducing the rate to 0%~5%.
Recommend pre-classification ruling (Advance Ruling) for high-value shipments.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Pre-Ruling
🚀 Let your mouthpiece clear smoothly, exit efficiently, and maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Cost Deserves Precise Calculation!
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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。