Plastic Commercial Tray
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926100000 | 15.3% | CN | US | 官方文档 |
| 3924103000 | 22.8% | CN | US | 官方文档 |
| 3924104000 | 13.4% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 3926901000 | 20.9% | CN | US | 官方文档 |
商品图片
AI分析
🥣 Plastic Commercial Tray (Plastic Trays for Commercial Use)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Trays"？
In international trade, "Plastic Commercial Trays" are primarily used in hospitality, catering, or retail settings. However, their HS Code classification hinges on one critical distinction: Are they for Food Service (Cutlery/Kitchenware) or for Logistics/Transport (Luggage/Storage)?
Food Service Trays (Tableware/Cutlery):
Used for serving food, drinks, or holding items on tables. These fall under Chapter 39.24.
Logistics/Storage Trays (Plastic Containers/Luggage):
Used for stacking, transporting, or organizing goods (e.g., warehouse pallets, cargo trays, luggage trays). These fall under Chapter 39.26.
⚠️ Key Distinction Point:
- If the tray is designed for holding food/drink at a table or counter → It is Tableware/Cutlery (Chapter 39.24).
- If the tray is designed for storage, transport, or general utility (not primarily for eating) → It is Other Plastic Articles (Chapter 39.26).
- Misclassification Risk: Declaring a logistics tray as tableware to avoid higher tariffs is a common but risky error that leads to audits.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Classification Basis |
|---|---|---|---|
3924.10.40.00 |
Plastic tableware, kitchenware, or other household articles (specifically trays for food service) | Restaurant trays, hotel breakfast trays, cafeteria trays | ✅ Tableware/Cutlery (Chapter 39.24) |
3924.10.30.00 |
Plastic tableware, kitchenware, or other household articles (other trays not specified) | General plastic trays for household/commercial use, not strictly food-service defined | ✅ Tableware/Cutlery (Chapter 39.24) |
3926.10.00.00 |
Plastic plates, pans, and other articles of plastics, for industrial or commercial use (not tableware) | Warehouse trays, cargo trays, storage bins, luggage trays | ✅ Other Plastic Articles (Chapter 39.26) |
3926.90.10.00 |
Other articles of plastics (specifically Polyethylene trays) | Trays made specifically of Polyethylene (PE), not fitting other specific categories | ✅ Other Plastic Articles (Chapter 39.26) |
3926.90.99.89 |
Other articles of plastics (General catch-all for other plastic items) | Trays made of mixed materials or not fitting specific subheadings | ✅ Other Plastic Articles (Chapter 39.26) |
🔍 Key Reminder:
- Food-safe, serving trays must generally be classified under 3924.
- Heavy-duty, stacking, logistics trays (even if used in a commercial kitchen for storage) often fall under 3926.
- The material (e.g., Polyethylene) and specific use case determine the subheading.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges, Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3924.10.40.00 —— Plastic Tableware/Kitchenware Trays (Food Service)
| Item | Content |
|---|---|
| Base Rate | 3.4% (ad valorem) |
| USITC Surcharge | 0.0% (No Section 301 tariff on this specific subheading) |
| Section 122 Surcharge | 10.0% (Under specific trade provisions) |
| Total Tariff Rate | 13.4% |
| Tax Calculation | CIF Value × 13.4% |
| De Minimis Eligibility | ❌ No (High tariff rates usually deny de minimis for China origin) |
| Legal Basis Path | USITC:3924.10.40.00 → Section 122: 10% |
📌 Explanation:
- Base Rate 3.4%: Standard Most Favored Nation (MFN) rate for plastic tableware.
- No Section 301: Unlike many electronics or industrial goods, certain plastic tableware items may be exempt from the 25% Section 301 tariff.
- Section 122 10%: This is a specific additional tariff applied to these goods.
- Total 13.4%: This is a relatively moderate tariff rate compared to other plastic products.
🎯 2. 3924.10.30.00 —— Other Plastic Tableware/Kitchenware Trays
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | 7.5% (Additional tariff on China-origin goods) |
| Section 122 Surcharge | 10.0% (Under specific trade provisions) |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3924.10.30.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Slightly higher base rate than 3924.10.40.00.
- Includes both Section 301 and Section 122 surcharges.
- Still classified as tableware, but the specific subheading attracts higher duties.
🎯 3. 3926.10.00.00 —— Plastic Plates, Pans, and Other Articles (Industrial/Commercial)
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | 0.0% (No Section 301 tariff on this specific subheading) |
| Section 122 Surcharge | 10.0% (Under specific trade provisions) |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value × 15.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.10.00.00 → Section 122: 10% |
📌 Explanation:
- Base Rate 5.3%: Standard rate for other plastic articles.
- No Section 301: This is a key advantage! Many plastic goods under 3926 are exempt from Section 301.
- Section 122 10%: Still applies.
- Total 15.3%: A competitive rate for logistics/storage trays.
🎯 4. 3926.90.10.00 —— Other Articles of Plastics (Polyethylene Trays)
| Item | Content |
|---|---|
| Base Rate | 3.4% (ad valorem) |
| Section 301 Surcharge | 7.5% (Additional tariff on China-origin goods) |
| Section 122 Surcharge | 10.0% (Under specific trade provisions) |
| Total Tariff Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.90.10.00 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- Specific to Polyethylene (PE) material.
- Higher due to Section 301 inclusion.
🎯 5. 3926.90.99.89 —— Other Articles of Plastics (General Catch-All)
| Item | Content |
|---|---|
| Base Rate | 5.3% (ad valorem) |
| Section 301 Surcharge | 7.5% (Additional tariff on China-origin goods) |
| Section 122 Surcharge | 10.0% (Under specific trade provisions) |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.90.99.89 → Section 301: 7.5% → Section 122: 10% |
📌 Note:
- This is the "fallback" category for plastic items not specifically listed elsewhere.
- Highest tariff rate among the options, so avoid using this unless necessary.
🛠️ IV. Customs Clearance Practical Advice (Battlefield Pitfall Avoidance Guide)
✅ 1. Prepare Material Checklist (No Missing Items)
| Material | Must Provide | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Material type (PP, PE, PS, etc.), dimensions, weight, food-contact certification if applicable. |
| ✅ Product Photos | ✔️ | Clear images showing the tray's shape, any logos, and intended use context. |
| ✅ Usage Declaration | ✔️ | Explicit statement: "For food service" or "For logistics storage." |
| ✅ Commercial Invoice | ✔️ | Clear description: "Plastic Food Tray" or "Plastic Storage Tray." Avoid vague terms like "Plastic Part." |
| ✅ Packing List | ✔️ | Net/Gross weight, carton dimensions. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Use Determines Code, Tableware vs. Logistics, Tariff Differs Greatly!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Restaurant/Hotel Serving Tray | 3924.10.40.00 (13.4%) |
Declaring as "Storage Tray" → May face audit if material doesn't match. |
| Warehouse/Cargo Storage Tray | 3926.10.00.00 (15.3%) |
Declaring as "Tableware" → Incorrect classification, potential penalties. |
| Polyethylene-specific Tray | 3926.90.10.00 (20.9%) |
General declaration → Higher tax due to missing specific material detail. |
| Generic Plastic Tray (Misc.) | 3926.90.99.89 (22.8%) |
Any specific code → Over-declaring specific use without proof. |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Food-Contact Certification | If declaring as 3924 (Tableware), provide FDA/LFGB compliance docs to prove it's for food use. |
| Multi-Use Trays | If a tray can be used for both food and storage, choose the code based on primary intended use as stated in your invoice and marketing. |
| Mixed Containers | If a shipment contains both food trays and storage trays, split the HS Codes in the declaration to avoid overall misclassification penalties. |
| OEM Custom Trays | Provide client design files. If the design is clearly for a specific industry (e.g., airline meal tray), declare accordingly. |
🌍 V. Global Market Customs Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3924.10.40.00 |
13.4% (China) | FDA (if food contact) | Section 122 10% applies. Best rate for food trays. |
| 🇺🇸 USA | 3926.10.00.00 |
15.3% (China) | None specific | Best rate for logistics trays. No Section 301. |
| 🇨🇳 China | 3924.10.40.00 |
5.5% | GB Standards | Lower base rate for domestic export. |
| 🇪🇺 EU | 3924.10.40.00 |
6.5% | CE/REACH | No Section 301 or 122 equivalent. |
| 🇦🇺 Australia | 3924.10.40.00 |
5.0% | SAA | Free Trade Agreement may apply. |
📌 Conclusion:
- USA tariffs are high due to Section 122.
- Choice of HS Code is critical: Food trays (3924.10.40.00) have the lowest total tax (13.4%) if food-contact is declared. Logistics trays (3926.10.00) are next best (15.3%).
- Avoid3926.90.99.89(22.8%) unless no other code fits.
📌 VI. Common Errors & Pitfall Avoidance Guide (Blood & Tears Lessons)
❌ Error 1: Declaring a logistics storage tray as a food tray to get the lower 13.4% rate.
👉 Consequence: Customs inspection may reject if no food-contact certification is provided or if the design is clearly industrial. Result: Retrospective tax + fines.
❌ Error 2: Declaring a food-serving tray as a general plastic article (3926.90.99.89).
👉 Consequence: You pay 22.8% instead of 13.4%. Overpayment!
❌ Error 3: Vague description: "Plastic Tray."
👉 Consequence: Customs officer has discretion to choose the highest applicable code or demand clarification, leading to delays.
✅ Correct Practice:
"PP Plastic Breakfast Tray for Hotel Service, FDA Compliant, Model XYZ"
OR
"HDPE Plastic Cargo Storage Tray for Warehouse, Non-Food Contact"
🎯 VII. Conclusion: Professional Declaration, Save Time and Money!
🎯 Remember the Mantra:
🔹 "Food Service = 3924 (13.4%), Logistics = 3926 (15.3%), Vague = 22.8%."
🔹 "HS Code decides fate, tariff difference 10%, declare wrong, pay double!"
📌 Tip:
If your plastic trays are originally from Vietnam, Mexico, or Thailand, you may apply for IEEPA exemptions or FTA benefits, reducing tariffs to 0%~5%.
Recommend applying for Advance Rulings before large shipments to confirm the HS Code.
📣 Act Immediately:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Let your plastic trays clear customs smoothly, export efficiently, and maximize profits!
✨ Professional Customs Clearance, Starting from Accurate Classification!
💼 Every cent of your cost deserves to be calculated precisely!
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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。