Multi compartment Slide Storage Box
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 |
| 7326903500 | 92.8% | CN | US | 官方文档 |
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 Multi-Compartment Slide Storage Box: HS Code Classification & US Customs Strategy 2026
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition & Classification: What Exactly is a "Slide Storage Box"?
A Multi-Compartment Slide Storage Box is a versatile organizational tool designed to store small items (cosmetics, office supplies, jewelry, hardware, etc.). Its key feature is the "Slide" mechanism (drawer-style or pull-out trays) and multiple internal divisions.
In international trade, the classification depends heavily on two factors: 1. Material: Wood/Bamboo, Plastic, or Metal (Steel/Iron). 2. Function: Is it considered "Furniture," "Household Articles," or "General Container"?
⚠️ Critical Distinction:
- Plastic: Often falls under Chapter 39 (Articles of Plastic). - Wood/Bamboo: Falls under Chapter 44 (Wood and Articles of Wood). - Metal: Falls under Chapter 73 (Articles of Iron or Steel).
📦 II. HS Code Classification Details (Based on Provided Data)
Below are the 5 most relevant HS Codes from the provided data, categorized by material.
| HS Code | Material | Product Description | Tax Details & Rationale |
|---|---|---|---|
| 3926.30.50.00 | Plastic 🟦 | Plastic storage boxes, specifically those with sliding compartments or drawer-like structures. Fits "Other articles of plastic." | Total Tax: 22.8% • Base: 5.3% • Section 301: 7.5% • Section 122: 10% ✅ Lowest Tax Option |
| 4421.99.98.80 | Wood/Plastic Mix 🟫 | "Other wooden articles." If the main structure is wood (or plastic mimicking wood), and it doesn't fit specific furniture definitions, it falls here. | Total Tax: 38.3% • Base: 3.3% • Section 301: 25.0% • Section 122: 10% |
| 4421.91.98.80 | Wood/Bamboo 🎋 | Other wooden or bamboo articles. Specifically targets non-specific wooden household storage items. | Total Tax: 38.3% • Base: 3.3% • Section 301: 25.0% • Section 122: 10% |
| 7326.90.35.00 | Steel/Metal 🟥 | Containers for carrying or storing items, specifically made of steel. Fits "Other articles of iron or steel." | Total Tax: 92.8% • Base: 7.8% • Section 301: 25.0% • Section 122: 10% • Steel/Alu/Cu Surcharge: 50% ⚠️ Highest Tax |
| 7326.90.86.88 | Steel/Iron 🟧 | Other articles of iron or steel. A catch-all for non-specific metal storage items not listed elsewhere. | Total Tax: 87.9% • Base: 2.9% • Section 301: 25.0% • Section 122: 10% • Steel/Alu/Cu Surcharge: 50% ⚠️ Very High Tax |
🔍 Key Insight:
- Plastic (3926.30.50.00) is significantly more tax-efficient (22.8%) compared to Wood/Bamboo (38.3%) and Metal (87-92%).
- Metal items face an additional 50% surcharge under specific trade clauses, making them the least favorable option for cost control.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Clause Explanation)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: From Nov 10, 2025 (including subsequent imports)
🎯 1. 3926.30.50.00 —— Plastic Storage Box (Best Value)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | +7.5% (Note: Lower than standard 25% for certain plastic articles) |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (Deny De Minimis applies to most Chinese-origin goods under current enforcement) |
| Legal Basis | IEEPA:9903.01.25 → USITC:3926.30.50.00 |
📌 Explanation:
- This code benefits from a lower Section 301 rate (7.5%) compared to the standard 25% for many other goods.
- Crucial: Must be clearly identified as plastic. If mixed materials are used (e.g., wood frame + plastic drawer), customs may reclassify to wood, increasing tax to 38.3%.
🎯 2. 4421.99.98.80 & 4421.91.98.80 —— Wooden/Bamboo Storage Boxes
| Item | Detail |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | +25.0% (Standard high rate for wooden articles) |
| Section 122 Surcharge | +10% |
| Total Tax Rate | 38.3% |
| Tax Calculation | CIF Value × 38.3% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | IEEPA:9903.01.25 → USITC:4421.99.98.80 |
📌 Explanation:
- Wood/Bamboo items face the standard 25% Section 301 tariff.
- Differentiation:
-4421.99.98.80: General "other wooden articles."
-4421.91.98.80: Specifically "other wood/bamboo articles," often used for household organizers.
- Both have the same total tax rate.
🎯 3. 7326.90.35.00 & 7326.90.86.88 —— Metal (Steel/Iron) Storage Boxes
| Item | Detail |
|---|---|
| Base Tariff | 2.9% - 7.8% |
| Section 301 Surcharge | +25.0% |
| Section 122 Surcharge | +10% |
| Steel/Alu/Cu Surcharge | +50% (Critical Additional Duty) |
| Total Tax Rate | 87.9% - 92.8% |
| Tax Calculation | CIF Value × 87.9%~92.8% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis | IEEPA:9903.01.25 → USITC:7326.90.35.00 → FOOTNOTE:Steel/Alu/Cu 50% |
📌 Explanation:
- Metal storage boxes are hit with a double penalty: Standard 25% Section 301 PLUS a 50% surcharge on steel/aluminum/copper products.
- Result: Tax rates exceed 85%, making metal storage boxes highly uncompetitive in price-sensitive markets.
🛠️ IV. Practical Clearance Advice (Avoiding Pitfalls)
✅ 1. Material Declaration is Critical
| Scenario | Correct Declaration | Risk of Misclassification |
|---|---|---|
| Pure Plastic | "Plastic Multi-Compartment Slide Storage Box" | None. Use 3926.30.50.00 (22.8%). |
| Wood Frame + Plastic Drawer | "Wooden Storage Organizer with Plastic Inserts" | Customs may classify as Wood (4421.99.98.80) → 38.3%. |
| Metal Wire Grid + Plastic Bin | "Wire Basket with Plastic Liner" | Risk of Metal classification (7326) → 87.9%+. Avoid this if possible. |
| Mixed Materials | "Composite Material Storage Box" | High Risk. Customs may choose the highest tax rate. Avoid mixed material declarations. |
🔥 Pro Tip:
If your product has any metal parts (e.g., steel hinges, wire frames), it may trigger the 50% steel surcharge.
Recommendation: Use plastic or wood for cost optimization.
✅ 2. Required Documents for Clearance
| Document | Purpose |
|---|---|
| ✅ Product Specification Sheet | Must clearly state material composition (e.g., "100% Polypropylene" or "Bamboo + Plastic"). |
| ✅ Product Photos | Show the "slide" mechanism and compartments. Helps distinguish from "Furniture" (Chapter 94). |
| ✅ Commercial Invoice | Describe as "Plastic Storage Organizer" or "Wooden Desk Organizer." Avoid vague terms like "Container." |
| ✅ Certificate of Origin (CO) | Required to prove Chinese origin for tariff calculation. |
| ✅ FCC/CE Reports | If the box has electronic components (unlikely, but possible for lit organizers). |
✅ 3. Common Mistakes & Solutions
❌ Mistake 1: Calling it "Furniture" (Chapter 94)
👉 Consequence: May be reclassified under 4421 or 3926 anyway, but delays clearance.
✅ Solution: Use "Storage Organizer" or "Box" in description.
❌ Mistake 2: Ignoring Material Composition
👉 Consequence: If you declare "Plastic" but it contains 5% steel wire, customs may apply the 50% steel surcharge.
✅ Solution: Ensure material percentage is accurate. If >5% metal, consider reclassifying or redesigning.
❌ Mistake 3: Under-declaring Value
👉 Consequence: Fines, seizure, and blacklist.
✅ Solution: Declare accurate CIF value. Tax is calculated on value, so accuracy is key.
🌍 V. Global Market Comparison (2026)
| Market | Recommended HS Code | Estimated Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3926.30.50.00 (Plastic) |
22.8% | Best option. Metal faces 87.9%+. |
| 🇺🇸 USA | 4421.99.98.80 (Wood) |
38.3% | Moderate cost. |
| 🇪🇺 EU | 3926.30.50.00 |
~5-7% | No Section 301. Lower base tariff. |
| 🇨🇳 China | 3926.30.50.00 |
~5-7% | Low export tax/import tax for China. |
📌 Conclusion:
- For US Export, Plastic (3926.30.50.00) is the most cost-effective choice.
- Metal products are prohibitively expensive due to the 50% steel surcharge.
- Wood is a middle-ground option but significantly higher than plastic.
📌 VI. Final Recommendations
🎯 Optimal Strategy for "Multi-Compartment Slide Storage Box"
-
Material Choice:
- ✅ Preferred: 100% Plastic (e.g., PP, ABS).
- ✅ Acceptable: Wood/Bamboo.
- ❌ Avoid: Steel/Wire frames.
-
HS Code Selection:
- Use
3926.30.50.00for plastic. - Use
4421.99.98.80for wood.
- Use
-
Documentation:
- Clearly state "Plastic" or "Wood" in the product name and description.
- Avoid terms like "Metal Container" or "Steel Organizer."
-
Cost Savings:
- By choosing plastic, you save ~15% in taxes compared to wood, and ~65% compared to metal.
🚀 Action Item:
- Design: Opt for all-plastic construction.
- Declaration: Use "Plastic Storage Box" in customs documents.
- Pre-Ruling: Consider applying for an Advance Ruling if the product has mixed materials to avoid disputes.
✨ Professional Clearance, Start with Precise Classification!
💼 Your Cost Efficiency Depends on the Right HS Code!
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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。