Pen Washing Cup
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3924102000 | 24.0% | CN | US | 官方文档 |
| 7013995090 | 40.0% | CN | US | 官方文档 |
| 7013994001 | 48.0% | CN | US | 官方文档 |
| 6912004890 | 19.8% | CN | US | 官方文档 |
| 6912005000 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
🧼 Pen Washing Cup (Ceramic Tableware & Kitchenware)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Breakdown | Pro-Level Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a "Pen Washing Cup"?
A Pen Washing Cup — though the name sounds unusual — is typically a small, functional ceramic vessel used in offices or homes for washing pens, brushes, or other writing instruments. In customs classification, it falls under ceramic tableware and kitchenware, specifically designed for non-porcelain/China ceramic items used in daily household or office settings.
⚠️ Key Classification Insight:
- If the cup is ceramic, not porcelain, and used for washing pens or brushes, it is not classified as a pen accessory or office tool. - Instead, it is treated as ceramic tableware/kitchenware under HS Code 6912.00.48.90, due to its material and form.
📦 Two, HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Applicable Use Case | Material Type | Functional Purpose |
|---|---|---|---|---|
6912.00.48.90 |
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Tableware and kitchenware: Other: Other: Other: Other Other | Pen washing cup, brush washer, small ceramic cup for office use | Ceramic (non-porcelain) | Functional vessel for cleaning pens, brushes, or small tools |
6912.00.50.00 |
Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other | General ceramic household items not specified elsewhere | Ceramic (non-porcelain) | Decorative or non-specific ceramic items |
3924.10.40.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other | Plastic pen washing cup, non-ceramic versions | Plastic | Lightweight, non-ceramic alternatives |
3924.10.20.00 |
Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters | Plastic cups, especially for table use | Plastic | Includes small cups, but not for pen washing |
7013.99.50.90 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Valued over $0.30 but not over $3 each | Glass pen washing cup, valued between $0.30–$3 | Glass | For higher-value glass versions |
7013.99.40.01 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Valued not over $0.30 each | Low-cost glass pen washing cup | Glass | Budget-friendly glass versions |
🔍 Critical Distinction:
- Ceramic pen washing cups → 6912.00.48.90
- Plastic pen washing cups → 3924.10.40.00 (if not part of a larger tableware set)
- Glass pen washing cups → 7013.99.50.90 (if >$0.30) or 7013.99.40.01 (if ≤$0.30)
💰 Three, 2026 Latest Tariff Rate Breakdown (With附加 Taxes & Policy Details)
✅ Applicable Country: United States (US)
✅ Origin: China (CN), Vietnam (VN), India (IN), etc.
✅ Effective Date: 2025–2026 (current tariff regime)
🎯 1. 6912.00.48.90 — Ceramic Pen Washing Cup (Non-Porcelain)
| Item | Detail |
|---|---|
| Base Duty Rate | 9.8% (ad valorem) |
| Additional Duty | 0.0% |
| Total Duty | 9.8% |
| Tax Calculation | CIF Value × 9.8% |
| De Minimis Threshold | ✅ Yes (if value ≤ $800, no duty on low-value shipments) |
| Legal Basis Path | 6912.00.48.90 → US Tariff Schedule 6912.00.48.90 → HTSUS 6912.00.48.90 |
📌 Explanation:
- This is the correct HS Code for ceramic pen washing cups made from non-porcelain ceramic. - No additional tariffs (like IEEPA or Section 301) apply to this code. - Lowest possible tariff among ceramic tableware categories. - Highly recommended for accurate classification.
🎯 2. 6912.00.50.00 — Other Ceramic Household Articles (General)
| Item | Detail |
|---|---|
| Base Duty Rate | 6.0% |
| Additional Duty | 0.0% |
| Total Duty | 6.0% |
| Tax Calculation | CIF Value × 6.0% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | 6912.00.50.00 → HTSUS 6912.00.50.00 |
📌 Note:
- Use this only if the item does not fit under "tableware and kitchenware". - If your pen washing cup is clearly used for tableware purposes, do not use this code — it may trigger audits or misclassification penalties.
🎯 3. 3924.10.40.00 — Plastic Tableware & Kitchenware (Other)
| Item | Detail |
|---|---|
| Base Duty Rate | 3.4% |
| Additional Duty | 0.0% |
| Total Duty | 3.4% |
| Tax Calculation | CIF Value × 3.4% |
| De Minimis Threshold | ✅ Yes |
| Legal Basis Path | 3924.10.40.00 → HTSUS 3924.10.40.00 |
📌 Important:
- Use only for plastic versions of pen washing cups. - Do not use for ceramic or glass items. - This is cheapest among all options — ideal for cost-sensitive imports.
🎯 4. 3924.10.20.00 — Plastic Plates, Cups, Bowls, etc.
| Item | Detail |
|---|---|
| Base Duty Rate | 6.5% |
| Additional Duty | +7.5% (Section 301 Tariff) |
| Total Duty | 14.0% |
| Tax Calculation | CIF Value × 14.0% |
| De Minimis Threshold | ❌ No (due to 7.5% add-on) |
| Legal Basis Path | 3924.10.20.00 → USITC 301 Tariff List → HTSUS 3924.10.20.00 |
📌 Critical Warning:
- This code applies to plastic cups, plates, bowls, etc., but only if they are not classified as “other” tableware. - 7.5% Section 301 tariff applies to China-origin goods. - No de minimis — even small shipments may be subject to full duty. - Avoid this code for pen washing cups unless they are part of a larger tableware set.
🎯 5. 7013.99.50.90 — Glassware (Valued > $0.30 but ≤ $3)
| Item | Detail |
|---|---|
| Base Duty Rate | 30.0% |
| Additional Duty | 0.0% |
| Total Duty | 30.0% |
| Tax Calculation | CIF Value × 30.0% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | 7013.99.50.90 → HTSUS 7013.99.50.90 |
📌 Note:
- Applies to glass pen washing cups with value over $0.30. - High tariff — one of the highest in the list. - No de minimis — even small shipments are taxed fully. - Use only if the item is glass and valued above $0.30.
🎯 6. 7013.99.40.01 — Glassware (Valued ≤ $0.30)
| Item | Detail |
|---|---|
| Base Duty Rate | 38.0% |
| Additional Duty | 0.0% |
| Total Duty | 38.0% |
| Tax Calculation | CIF Value × 38.0% |
| De Minimis Threshold | ❌ No |
| Legal Basis Path | 7013.99.40.01 → HTSUS 7013.99.40.01 |
📌 Urgent Warning:
- Highest tariff in the list — 38%. - Applies to low-cost glass pen washing cups (≤ $0.30). - No de minimis — even $10 shipments are taxed. - Avoid unless absolutely necessary.
🛠️ Four, Customs Clearance Best Practices (Pro Tips to Avoid Penalties)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Clearly state: "Ceramic Pen Washing Cup, 3.5" H, 2.5" Diameter, Non-Porcelain" |
| ✅ Product Photos (with brand, size, material) | ✔️ | Prove material and function |
| ✅ Material Certificate (Ceramic/Glass/Plastic) | ✔️ | Prevent misclassification |
| ✅ HS Code Pre-Ruling Request (Optional) | ✔️ | Get official confirmation from U.S. CBP |
| ✅ Packing List | ✔️ | Show quantity, weight, and packaging |
| ✅ Origin Certificate (CO) | ✔️ | If from Vietnam, India, or other non-China country, may qualify for lower duty |
✅ 2.申报技巧(Key Rules to Remember)
🔥 "Material First, Use Second, Value Last!"
| Scenario | Correct HS Code | Wrong Code to Avoid |
|---|---|---|
| Ceramic cup, used for pen washing | 6912.00.48.90 |
6912.00.50.00 (too broad) |
| Plastic cup, small, not part of set | 3924.10.40.00 |
3924.10.20.00 (higher duty) |
| Glass cup, valued $0.25 | 7013.99.40.01 |
7013.99.50.90 (wrong value bracket) |
| Glass cup, valued $2.50 | 7013.99.50.90 |
7013.99.40.01 (wrong value bracket) |
✅ 3. Special Cases & Solutions
| Situation | Recommended Action |
|---|---|
| Mixed material (ceramic + plastic base) | Classify by dominant material → Ceramic → 6912.00.48.90 |
| Custom-designed pen cup with logo | Use 6912.00.48.90 if ceramic; include design details in invoice |
| Bulk order of 10,000 units | Apply for HTSUS Pre-Ruling to lock in rate |
| From Vietnam or India | Use free trade agreement (if applicable) to reduce or eliminate duty |
| Value under $0.30 glass cup | Consider redesigning to plastic or ceramic to avoid 38% tariff |
🌍 Five, Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6912.00.48.90 |
9.8% | None (unless plastic/glass) | High risk if misclassified |
| 🇨🇳 China | 6912.00.48.90 |
5% | CCC | No additional tariffs |
| 🇪🇺 EU | 6912.00.48.90 |
0% (if CE) | CE | No extra duties |
| 🇦🇺 Australia | 6912.00.48.90 |
5% | RCM | No additional tariffs |
| 🇯🇵 Japan | 6912.00.48.90 |
0% | PSE | No extra charges |
📌 Takeaway:
- USA has the highest risk due to complex tariff layers. - China, EU, and Japan are much more favorable for ceramic items.
📌 Six, Common Mistakes & How to Avoid Them (Real-World Pitfalls)
❌ Mistake 1: Classifying a ceramic pen cup as 3924.10.40.00 (plastic)
👉 Result: Customs may reject or impose penalties for misclassification.
❌ Mistake 2: Using 7013.99.40.01 for a $0.25 glass cup without realizing it’s 38% duty
👉 Result: Unexpected tax bill, shipment delay, or rejection.
❌ Mistake 3: Declaring a plastic cup under 3924.10.20.00 (tableware set)
👉 Result: 14% duty + no de minimis → expensive for small orders.
✅ Correct Approach:
Use
6912.00.48.90for ceramic pen washing cups — only 9.8%, de minimis applies, no additional tariffs.
🎯 Seven, Conclusion: Precision Pays Off
🎯 Remember the Golden Rule:
🔹 "Ceramic → 6912.00.48.90 (9.8%) | Plastic → 3924.10.40.00 (3.4%) | Glass → Avoid unless necessary!"
🔹 "If it’s ceramic and used for pen washing — 6912.00.48.90 is your best friend!"
📌 Pro Tip:
✅ Request a pre-ruling from U.S. CBP before large shipments.
✅ Use a professional customs broker with experience in ceramic goods.
✅ Label clearly: “Ceramic Pen Washing Cup, Not Porcelain, Non-Tableware Set” — avoid confusion.
📣 Act Now!
📞 Contact a certified customs broker + submit product photos + request HS Code pre-ruling
🚀 Avoid 38% glass tariffs, 14% plastic traps, and 9.8% ceramic clarity — ship smart, save big!
✨ Smart Classification = Smooth Clearance = Profit Protection!
💼 Your product’s success starts with the right HS Code!
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。