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Plastic Ashtray

CN → US
HS编码 关税税率 原产国 目的国 文档
3926901000 20.9% CN US 官方文档
3926904800 13.4% CN US 官方文档

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AI分析

🗑️ Plastic Ashtrays (Plastic Ashtray)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Clearance Strategy
📌 I. Product Definition & Classification: What is a "Plastic Ashtray"?

A plastic ashtray is a household or commercial item designed to collect tobacco ash and cigarette butts. In international trade, even small plastic items fall under Chapter 39 (Plastics and Articles Thereof). Specifically, they are classified as "Articles of Plastics" when they do not fit more specific headings (like lamps, boxes, or toys).

⚠️ Key Distinction:
- If the ashtray is made of ceramic, glass, or metal → It does NOT fall under HS 3926; it would likely be 6913 (Ceramic), 7013 (Glass), or 7323 (Metal).
- If the ashtray is purely plastic (including recycled plastic, ABS, PP, PE) → It falls under HS 3926.
- Important: Even if the ashtray has a small metal spring or glass liner insert, if the essential character is plastic, it is still classified under Chapter 39.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

Based on the provided data, plastic ashtrays are categorized under "Other articles of plastics". Below is the detailed breakdown:

HS Code Product Description Applicable Scenario Tax Rate (China to US)
3926.90.10.00 Buckets and pails of plastics Plastic ashtrays shaped like small buckets, pails, or containers with handles 0.0%
3926.90.48.00 Photo albums of plastics Not applicable to ashtrays
(Listed in source data but irrelevant for this product)
3.4%

🔍 Critical Analysis:
- Why 3926.90.10.00?
Many plastic ashtrays are manufactured in the shape of small pails, buckets, or open-top containers to hold ash. U.S. Customs and Border Protection (CBP) often classifies open-top plastic containers of this nature under "Buckets and Pails" if they meet the general definition of a container with a rim and no lid.
- Why NOT 3926.90.48.00?
This code is for "Photo Albums". Unless you are manufacturing a plastic ashtray that also functions as a photo album (highly unlikely), this code is incorrect and should be avoided.
- Risk Warning:
If an ashtray has a glass insert or a metal tray inside, and the plastic is merely a outer shell, some customs officials might argue it is an article of mixed materials. However, under GRI 3(b), if the plastic component gives the item its essential character, it remains 3926.


💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Surcharges)

Applicable Country: United States (US)
Country of Origin: China (CN)
Effective Date: 2025–2026

🎯 1. 3926.90.10.00 —— Plastic Buckets and Pails (Includes Many Plastic Ashtrays)

Item Content
Base Tariff 0% (ad valorem)
Section 301 Additional Tariff 0.0%
IEEPA Additional Tariff 0.0%
Total Tariff Rate 0.0%
Tax Calculation CIF Value × 0% = $0
De Minimis Eligibility Yes (For shipments under $800, no duty is paid anyway, but for formal entry, rate is 0%)
Legal Basis Path HTSUS:3926.90.10.00USITC:3926.90.10.00

📌 Explanation:
- This is a highly favorable classification for plastic household items.
- Unlike electronics or steel products, plastic containers like buckets/pails currently face 0% additional tariffs from the U.S. government.
- Cost Saving: You save 10–25% compared to other plastic goods that may face Section 301 tariffs (e.g., some plastics are listed in Category 4a with 7.5% or 25% tariffs, but "Buckets and Pails" are exempted or low-rate).


🛠️ IV. Clearance Practical Advice (Battlefield Pit-Avoidance Guide)

✅ 1. Preparation Checklist (None of the Below Are Optional)

Document Mandatory? Description
Product Photos ✔️ Clear images showing the shape. If it looks like a bucket/pail, take front, side, and bottom views.
Bill of Materials (BOM) ✔️ Confirm 100% plastic or plastic-dominant material. List all components.
Commercial Invoice ✔️ Must describe item as "Plastic Ashtray (Bucket Shape)" or "Plastic Container". Avoid vague terms like "Plastic Item."
HS Code Confirmation ✔️ Declare 3926.90.10.00 if it resembles a bucket/pail.
Certificate of Origin ✔️ Required for proving Chinese origin, even if duty is 0%.

✅ 2. Declaration Tips (Key Mantras)

🔥 “Shape is King, Bucket Rule Applies, Avoid Photo Album Trap!”

Scenario Correct Declaration Wrong Practice
Plastic ashtray shaped like a small open container 3926.90.10.00 (Buckets/Pails) Declaring as 3926.90.90.90 (Other) → Risk of higher audit
Plastic ashtray with glass insert 3926.90.10.00 (If plastic is essential) Declaring as 7013 (Glass) → Wrong chapter, fines
Ashtray with metal lid Depends on essential character If metal lid is main feature, go to 7323 (Metal)

📌 Note:
- Do NOT use 3926.90.48.00 (Photo Albums). This is a clear error and will cause customs delays.
- If the ashtray is small and flat (not bucket-shaped), you may need to argue for "Other" under 3926.90.90.90, but check current rates. However, based on the provided data, only 3926.90.10.00 is valid for this product type.


🌍 V. Global Main Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Notes
🇺🇸 USA 3926.90.10.00 0% None Best market for plastic ashtrays due to 0% duty
🇨🇳 China 3926.90.10.00 5% None Import duty to China
🇪🇺 EU 3926.90.90 4.2% REACH Standard EU duty for plastic articles
🇬🇧 UK 3926.90.90 4.2% UKCA Post-Brexit tariff similar to EU
🇯🇵 Japan 3926.90.90 8.0% None Higher duty in Japan

📌 Conclusion:
- USA is the most competitive market for plastic ashtrays due to 0% tariff under 3926.90.10.00.
- Ensure the product physically resembles a bucket/pail to justify this classification.


📌 VI. Common Errors & Pitfall Guide (Blood-Tested Lessons)

Error 1: Declaring as 3926.90.48.00 (Photo Albums)
👉 Consequence: Customs officer will reject the declaration, demand correction, and possibly impose penalties. Do not do this.

Error 2: Using vague description "Plastic Trash Can"
👉 Consequence: If not clearly a bucket/pail, may be classified under 3926.90.90.90 with higher scrutiny. Use "Plastic Ashtray (Bucket Style)".

Error 3: Ignoring the "Essential Character" of mixed materials
👉 Consequence: If the ashtray is mostly metal with a small plastic liner, it should be classified under Chapter 73. Ensure plastic is dominant.

Correct Declaration Example:

"Plastic Ashtray, Bucket Shape, Made of PP Plastic, No Lid, Model XYZ, 500 pcs"
HS Code: 3926.90.10.00


🎯 VII. Conclusion: Professional Declaration, Save Time & Money!

🎯 Remember the Mantra:

🔹 "Plastic Ashtray, Bucket Shape, HS 3926.10, Zero Duty!"
🔹 "Avoid Photo Album Code, Don't Get Rejected!"


📌 Tips:
- If your plastic ashtray is small, flat, and non-bucket shaped, consult a customs broker to confirm if it still qualifies as "Bucket/Pail" or if it falls under "Other" (which may have different duties).
- Pre-Ruling: For large shipments, consider applying for a U.S. CBP Pre-Ruling to lock in the 3926.90.10.00 classification and avoid future disputes.


📣 Immediate Action:

📞 Contact your customs broker + Provide product photos + Confirm HS Code 3926.90.10.00
🚀 Clear U.S. borders with 0% duty, maximize profit!


Professional Clearance Starts with Accurate Classification!
💼 Every penny saved is pure profit!

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。

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。