PS Plastic Storage Box
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3923290000 | 38.0% | CN | US | 官方文档 |
| 3923900080 | 38.0% | CN | US | 官方文档 |
| 3919905060 | 40.8% | CN | US | 官方文档 |
| 3919102055 | 40.8% | CN | US | 官方文档 |
| 3920300000 | 40.8% | CN | US | 官方文档 |
商品图片
AI分析
📦 PS Plastic Storage Box (Packaging Film/Containers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
📌 I. Product Definition & Classification: What is "PS Plastic Storage"?
Polystyrene (PS) Plastic Storage Boxes or Packaging Films are rigid or semi-rigid containers/films made from Polystyrene resin. In international trade, their classification depends heavily on their form factor (film vs. container) and end-use (general packaging vs. specific utility).
Key Distinction: * Rigid Containers/Boxes/Bags: If the item is a hard box, crate, or sealed bag used for holding goods, it falls under Chapter 39, Heading 3923 (Articles for the conveyance or packaging of goods). * Flexible Films/Sheets: If the item is a thin sheet, roll, or non-rigid film used for wrapping or lining, it falls under Chapter 39, Heading 3919 (Self-adhesive plates/sheets/film/foil/tape) or 3920 (Other plates/sheets/film/foil/tape, non-cellular, non-reinforced).
⚠️ Critical Classification Point:
- If it is a rigid box/crate → Group 3923.
- If it is a flexible film/sheet (even if used for storage) → Group 3919 or 3920.
- Do not mix these up. Rigid boxes have different duty rates than films.
📦 II. HS Code Classification Matrix (2026 Latest Tariff Data)
Based on the provided dataset, here are the four possible classifications for "PS Plastic Storage Box/Packaging":
| HS Code | Product Description | Application Scenario | Physical Form |
|---|---|---|---|
3923.29.00.00 |
Plastic Sacks and Bags | General packaging, bulk storage, sealed bags | ✅ Bags/Sacks |
3923.90.00.80 |
Other Plastic Packaging Articles | Custom boxes, crates, non-standard containers | ✅ Rigid Boxes/Containers |
3919.90.50.60 |
Plastic Films/Tapes (Other) | Adhesive films, self-adhesive storage wraps | ✅ Self-Adhesive Film |
3919.10.20.55 |
Plastic Films (Other) | Non-adhesive rigid/flexible sheets for storage | ✅ Non-Adhesive Film |
3920.30.00.00 |
Polystyrene (PS) Plates/Sheets | Pure PS sheets, blank storage liners, rigid sheets | ✅ Pure PS Sheet |
🔍 Key Insight:
- 3923 Series: For finished packaging goods (boxes, bags).
- 3919/3920 Series: For raw film/sheet materials used as packaging.
- PS Specifics:3920.30.00.00is specifically for Polystyrene films. If it’s a generic plastic film, other codes apply.
💰 III. 2026 Tariff Rate Breakdown (Including Additional Duties)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current enforcement includes Section 301 and IEEPA tariffs.
🎯 1. Group A: Packaging Articles (Boxes/Bags)
Codes: 3923.29.00.00 & 3923.90.00.80
| Item | Detail |
|---|---|
| Base Tariff | 3.0% |
| Section 301 Tariff | +25.0% |
| IEEPA 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 38.0% |
| Calculation Basis | CIF Value × 38% |
| De Minimis Exemption | ❌ Not Applicable (High duty threshold) |
| Legal Basis | USITC:3923.x9.00 → Section 301: Footnote 9903.88.01 → IEEPA:122 Clause |
📌 Explanation:
- These are considered packaging articles.
- The total duty is 38%.
- Risk: High classification risk if the box is deemed "part of the product" rather than packaging.
🎯 2. Group B: Plastic Films/Sheets
Codes: 3919.90.50.60, 3919.10.20.55, 3920.30.00.00
| Item | Detail |
|---|---|
| Base Tariff | 5.8% |
| Section 301 Tariff | +25.0% |
| IEEPA 122 Clause Tariff | +10.0% |
| Total Tariff Rate | 40.8% |
| Calculation Basis | CIF Value × 40.8% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:3919/3920 → Section 301 → IEEPA:122 Clause |
📌 Explanation:
- Films and sheets have a slightly higher base tariff (5.8% vs 3.0%) but the same additional duties.
- Result: Total duty is 40.8%, which is 2.8% higher than packaging boxes.
- Crucial: Misclassifying a rigid box as a film could lead to underpayment penalties, or vice versa.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | ✔️ | Must specify material (100% Polystyrene/PS), thickness, rigidity (film vs. box). |
| Product Photos | ✔️ | Clear images showing rigid structure (box) vs. flexible roll (film). |
| Commercial Invoice | ✔️ | Must clearly state "Polystyrene Plastic Storage Box" OR "Polystyrene Plastic Film". |
| Packing List | ✔️ | Distinguish between packaging material and actual goods if shipped together. |
| Material Safety Data Sheet (MSDS) | ✔️ | To confirm PS composition and non-hazardous status. |
| Origin Certificate | ✔️ | Required for Section 301/IEEPA tariff determination. |
✅ 2. Declaration Strategy (Key Tips)
🔥 Mantra: "Rigid is Packaging (3923), Film is Sheet (3919/3920)!"
| Scenario | Correct HS Code | Duty Rate | Common Error |
|---|---|---|---|
| Hard PS Box/Crate | 3923.90.00.80 |
38.0% | Misclassifying as film → 40.8% (Overpay) or misclassifying as generic plastic → Audit risk. |
| PS Storage Bag/Sack | 3923.29.00.00 |
38.0% | Declaring as "Container" (3923.90) → Same rate, but description mismatch. |
| PS Film Roll (Non-adhesive) | 3920.30.00.00 |
40.8% | Declaring as "Bag" → 38.0% (Underpay → Penalties!). |
| Self-Adhesive PS Film | 3919.90.50.60 |
40.8% | Ignoring adhesive feature → Wrong heading (3920). |
| Generic PS Sheet | 3919.10.20.55 |
40.8% | Vague description "Plastic" → Customs suspicion. |
✅ 3. Special Considerations
| Situation | Recommendation |
|---|---|
| PS with Additives | If mixed with other plastics (not 100% PS), 3920.30 may be incorrect. Use generic 3920.61 or 3920.69. |
| Food-Grade PS | Provide FDA compliance statement. Does not change HS Code, but avoids border hold for safety checks. |
| Bulk Film Rolls | Ensure HS Code is 3920 or 3919, not 3923. 3923 is for finished packaging articles, not raw film rolls. |
| Reused/Second-Hand | If reusing PS boxes, classification may change to waste/recycled materials. Declare as "New" only if applicable. |
🌍 V. Global Market Comparison (2026 Context)
| Country/Region | Recommended HS Code | Duty Rate | Notes |
|---|---|---|---|
| 🇺🇸 USA | 3923.29.00.00 / 3920.30.00.00 |
38% - 40.8% | High tariffs due to Section 301 + IEEPA. |
| 🇨🇳 China | 3923.29.00.00 |
5-6% | Lower base duty. No Section 301 impact. |
| 🇪🇺 EU | 3923.29.00.00 |
6.5% | Standard CN code. No anti-dumping on PS packaging. |
| 🇯🇵 Japan | 3923.29.00.00 |
6.0% | Stable rate. |
| 🇻🇳 Vietnam | 3923.29.00.00 |
0-5% (if local origin) | Potential for preferential rates under RCEP if produced locally. |
📌 Conclusion:
- USA Market: Extremely high duty burden (38-40.8%). Supply chain diversification or cost absorption is necessary.
- Other Markets: Significantly lower barriers. Consider alternative export destinations if US duties are prohibitive.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring PS Film Rolls as PS Boxes (3923)
👉 Consequence: Under-declaration of duty (38% vs 40.8%). Customs may assess back-taxes + penalties.
👉 Fix: Check if the product is a finished packaging article (3923) or raw material/film (3920/3919).
❌ Mistake 2: Using "Plastic Container" for Flexible Bags
👉 Consequence: Customs may reclassify to 3923.29 (Bags) or 3923.39 (Flasks/Bottles) based on shape.
👉 Fix: Be precise. "Bag", "Film", "Sheet", "Box", "Container".
❌ Mistake 3: Ignoring the 122 Clause IEEPA Tariff
👉 Consequence: Many brokers miss the additional 10%. Result: Unexpected 10% surprise charge.
👉 Fix: Always include IEEPA 122 clause in tariff calculation for Chinese-origin goods.
❌ Mistake 4: Vague Description "Plastic Item"
👉 Consequence: High risk of manual examination, delays, and potential classification by CBP officer (often to higher duty).
👉 Fix: Use full description: "Polystyrene (PS) Plastic Storage Box, Rigid, Transparent, 10L Capacity".
✅ Correct Declaration Example:
"Polystyrene (PS) Plastic Storage Boxes, Rigid, Clear, 500ml, New, HS Code 3923.90.00.80"
🎯 VII. Conclusion: Professional Compliance for Cost Efficiency
🎯 Remember:
🔹 "Rigid Box = 3923 (38%)", "Film/Sheet = 3919/3920 (40.8%)"
🔹 "PS Specific = 3920.30", "General Plastic = 3920.61/69"
🔹 "IEEPA 122 Clause is Real: Add 10%!"
📌 Pro Tip:
If your PS plastic storage items are packaging materials accompanying other goods, ensure they are not considered part of the "value of the principal goods" if the principal goods have different tariff treatment. However, for standalone imports, accurate HS classification is critical to avoid the 38-40.8% duty hit.
📣 Immediate Action:
📞 Verify if your product is a Box (3923) or Film (3919/3920).
📝 Add "Polystyrene" to your product description.
🧮 Calculate total landed cost including 38.0% or 40.8% duty.
🚀 Prevent customs delays with precise documentation!
✨ Precision in Classification, Profit in Your Pocket!
💼 Every HS Code Detail Counts!
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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。