Pink Rotating Pen Holder
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7326908688 | 87.9% | CN | US | 官方文档 |
| 7326903500 | 92.8% | CN | US | 官方文档 |
| 4421999880 | 38.3% | CN | US | 官方文档 |
| 4421919880 | 38.3% | CN | US | 官方文档 |
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3926305000 | 22.8% | CN | US | 官方文档 |
商品图片
AI分析
🖊️ Pink Rotating Pen Holder (Pencil Cup & Office Organizer)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Exactly Is It?
A Pink Rotating Pen Holder is a desktop accessory used for organizing writing instruments, stationery, and small office supplies. In international trade, its classification depends entirely on the primary material of the structure and its functionality.
Since this product is typically an office organizer (non-electrical, non-metallic machinery), it generally falls into three major material categories: 1. Plastic Organizers (Most Common for mass-market items) 2. Wooden/Bamboo Organizers 3. Metal/Steel Organizers
⚠️ Key Distinction Point:
- If the main body is Plastic →归入 Chapter 39
- If the main body is Wood/Bamboo → 归入 Chapter 44
- If the main body is Metal (Steel/Aluminum) → 归入 Chapter 73
- Note: The "Pink" color and "Rotating" mechanism are aesthetic/functional features that do not change the HS Code classification.
📦 II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material Inference | Tax Rate Summary |
|---|---|---|---|
3926.10.00.00 |
Office/School Supplies & Other Plastic Articles | Plastic (Common for cheap, molded holders) | 15.3% |
3926.30.50.00 |
Other Plastic Articles (Stationery/Office use) | Plastic (If not specifically "office supplies" per sub-heading) | 22.8% |
4421.99.98.80 |
Other Wooden Articles (Not specifically excluded) | Wood (Solid wood or engineered wood) | 38.3% |
4421.91.98.80 |
Other Wood/Bamboo Articles (Non-specific use) | Wood/Bamboo (Bamboo is often grouped with wood) | 38.3% |
7326.90.35.00 |
Other Articles of Iron or Steel (Containers/Office) | Steel/Iron (Heavy-duty, metallic finish) | 92.8% |
7326.90.86.88 |
Other Articles of Iron or Steel (Not elsewhere specified) | Steel/Iron (General metal制品) | 87.9% |
🔍 Focus Reminder:
- Plastic is the most likely classification for mass-market "pink" rotating holders due to cost and molding ease.
- Wood/Bamboo is common for "eco-friendly" or "premium" desktop sets.
- Metal is less common for this specific aesthetic but possible for industrial or minimalist designs.
💰 III. 2026 Latest Tariff Rate Breakdown (Detailed Policy Analysis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Ongoing (Including Section 301 & IEEPA measures)
🎯 1. 3926.10.00.00 – Plastic Office Supplies / Stationery
| Item | Content |
|---|---|
| Base Tariff | 5.3% (Ad Valorem) |
| Section 301 Surcharge | 0.0% |
| IEEPA Surcharge (China) | 10% (Under 122 Section / IEEPA for certain plastics) |
| Total Effective Rate | 15.3% |
| Calculation Basis | CIF Value × 15.3% |
| De Minimis Exemption? | ❌ No (High-risk category for de minimis scrutiny if value is low but volume is high) |
| Legal Path | IEEPA:9903.01.10 → USITC:3926.10.00.00 |
📌 Explanation:
- Base duty is 5.3%.
- No Section 301 (25%) surcharge applies to this specific sub-heading according to the provided data.
- However, a 10% IEEPA surcharge applies to plastic articles.
- Total: 15.3%. This is a moderate-low tax burden compared to metals.
🎯 2. 3926.30.50.00 – Other Plastic Articles (Stationery/Office)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| IEEPA Surcharge (China) | 10% |
| Total Effective Rate | 22.8% |
| Calculation Basis | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.10 → USITC:3926.30.50.00 |
📌 Explanation:
- If customs does not classify it as "Office Supplies" (3926.10) but as "Other Plastic Articles" (3926.30), the Section 301 rate is higher (7.5% instead of 0%).
- Total: 22.8%. Still manageable, but higher than 3926.10.
🎯 3. 4421.99.98.80 & 4421.91.98.80 – Wood/Bamboo Articles
| Item | Content |
|---|---|
| Base Tariff | 3.3% |
| Section 301 Surcharge | 25.0% |
| IEEPA Surcharge (China) | 10% |
| Total Effective Rate | 38.3% |
| Calculation Basis | CIF Value × 38.3% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.10 → USITC:4421.99.98.80 |
📌 Explanation:
- Base duty is low (3.3%).
- Heavy Section 301 Tariff: +25% is applied to most wooden goods from China.
- IEEPA Surcharge: +10% also applies.
- Total: 38.3%. This is a high tax burden.
🎯 4. 7326.90.86.88 & 7326.90.35.00 – Steel/Iron Articles
| Item | Content |
|---|---|
| Base Tariff | 2.9% (86.88) or 7.8% (35.00) |
| Section 301 Surcharge | 25.0% |
| Section 232 / Steel Surcharge | 50% (122 Section for Steel/Aluminum/Copper) |
| Total Effective Rate | 87.9% (86.88) or 92.8% (35.00) |
| Calculation Basis | CIF Value × ~88-93% |
| De Minimis Exemption? | ❌ No |
| Legal Path | IEEPA:9903.01.10 → USITC:7326.90.xxxx → FOOTNOTE:232 |
📌 Explanation:
- This is the highest tax category.
- Section 232 Tariff: 50% on steel/aluminum products.
- Section 301 Tariff: 25% on Chinese goods.
- IEEPA Surcharge: 10%.
- Total: 87.9% - 92.8%. Avoid this classification if possible unless the product is explicitly heavy-duty steel.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (Non-Negotiable)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Photos | ✔️ | Show color, rotating mechanism, material texture (plastic vs wood vs metal) |
| ✅ Material Declaration | ✔️ | Explicitly state "100% Plastic" or "Solid Wood" or "Steel" |
| ✅ Commercial Invoice | ✔️ | Describe as "Plastic Rotating Pencil Holder, Office Supply" |
| ✅ Packing List | ✔️ | Weight and dimensions to verify HS Code consistency |
| ✅ CE/RoHS/FCC | ❌ Optional | If it has electronic components (e.g., USB light), FCC is needed. For pure plastic/wood, RoHS/CE is good proof of material safety. |
✅ 2. Declaration Strategy (Key Mantra)
🔥 “Material Determines Code, Code Determines Cost!”
| Scenario | Recommended HS Code | Why? |
|---|---|---|
| Most Common (Mass Market) | 3926.10.00.00 |
Low tax (15.3%), clearly "office supply". |
| Premium/Eco-Friendly | 4421.99.98.80 |
Higher tax (38.3%), but appeals to eco-conscious buyers. |
| Industrial/Metallic | 7326.90.86.88 |
Avoid unless necessary. Tax is ~90%. |
| Mixed Material | Primary Material Rule | If 51% plastic, use Plastic Code. If 51% metal, use Metal Code. |
📌 Warning:
- Do not declare a plastic holder as "Wood" to try to lower taxes (customs will inspect and fine you).
- Do not declare a steel holder as "Plastic" (customs will inspect, find metal, and apply 90%+ retroactively).
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Electronic Pen Holder (with USB charging/LED) | May be classified under 8543 (Electrical machines) instead. Requires FCC certification. |
| Gift Set with Eraser/Sharpener | Declare as "Office Supply Set" (Plastic). Ensure the container is the primary item. |
| Small Quantity (De Minimis < $800) | For Plastic/Wood, de minimis may still apply under Section 321, BUT Section 301/232 goods are often excluded from de minimis. Check current CBP rules! (Note: Recent changes have excluded many Section 301 goods from de minimis. Assume Taxable for safety.) |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Total Tax (China Origin) | Key Certification |
|---|---|---|---|
| 🇺🇸 USA | 3926.10.00.00 |
15.3% (Plastic) 38.3% (Wood) ~90% (Steel) |
None (Basic) |
| 🇨🇳 China | 3926.10.00.00 |
5.3% (Plastic) | None |
| 🇪🇺 EU | 3926.10.00.00 |
5.3% (Plastic) | CE (if electrical) |
| 🇬🇧 UK | 3926.10.00.00 |
5.3% (Plastic) | UKCA (if electrical) |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and IEEPA tariffs.
- Plastic is the most cost-effective material for this product in the US market.
- Steel is financially prohibitive for this item in the US.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Using "Pen Holder" as a generic description without material.
👉 Consequence: Customs officer guesses → Likely chooses higher-tax "Steel" or "General" code → Overpayment or Delay.
❌ Mistake 2: Claiming "De Minimis" for Section 301 Goods.
👉 Consequence: Since 2024, many Section 301 goods are excluded from de minimis. If seized, 100% duty + penalty.
❌ Mistake 3: Misclassifying Wood as Plastic to Save Tax.
👉 Consequence: Physical inspection reveals wood grain. Fraud detection. Fines and potential criminal charges.
✅ Correct Declaration Example:
"Plastic Rotating Pen Holder, Pink, Office Supply, Model XYZ, 100% Polypropylene, No Electronic Parts"
🎯 VII. Conclusion: Professional Declaration, Save Money!
🎯 Remember:
🔹 "Plastic is King for Tax Savings in the US"
🔹 "Steel is Death for Desk Accessories"
🔹 "Always Declare Material Accurately!"
📌 Pro Tip:
If you are importing Wooden or Plastic holders, consider pre-ruling with US CBP if the volume is high.
For Steel holders, consider sourcing from non-China countries (e.g., Vietnam, India) to avoid Section 301 and 232 tariffs.
📣 Action Item:
📞 Confirm material composition with your supplier.
🚀 Select3926.10.00.00if plastic,4421.99.98.80if wood.
💼 Calculate Landed Cost: CIF + 15.3% (Plastic) or 38.3% (Wood).
✨ Accurate Classification Saves Thousands!
💼 Every Dollar of Tariff is Pure Profit Lost!
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。